Yarn of combed wool, not put up for retail sale

Heading 5107 covers yarn of combed wool, not put up for retail sale. Wool and animal hair are natural textile fibres with exceptional thermal insulation, moisture absorption and fire-resistant properties. Sheep wool, cashmere, mohair and alpaca are the most important materials in this category, used in clothing, carpet and technical fabric production. Customs duty rates range from 0% to 8% depending on processing level. Raw wool import requires veterinary certificates confirming disease-free status. Textile products must be labelled in accordance with Regulation (EU) No 1007/2011 on textile labelling. Heading 5107 is part of Chapter 51 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5107 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5107 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Sheep wool, cashmere, mohair and alpaca are the most important materials in this category, used in clothing, carpet and technical fabric production. Customs duty rates range from 0% to 8% depending on processing level. Raw wool import requires veterinary certificates confirming disease-free status. Textile products must be labelled in accordance with Regulation (EU) No 1007/2011 on textile labelling. Wool for skin contact must meet harmful substance limits. Raw wool requires veterinary certificates upon import. Textile product labelling must comply with Regulation (EU) No 1007/2011. Wool and hair from CITES species (e.g. shahtoosh from Tibetan antelope) are banned. Classification under 5107 depends on fibre type and processing level. When importing goods under heading 5107 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5107 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 5107 covers yarn of combed wool, not put up for retail sale. Wool and animal hair classified by processing: uncombed (5101/5102), combed/carded (5105), yarn (5106-5110), woven fabrics (5111-5112), coarse hair fabrics (5113). Synthetic fibres imitating wool (acrylic): Chapter 55. Key distinction: Chapter 51 = NATURAL wool/hair, Chapter 55 = synthetic. Blended yarn: by dominant component by weight.