Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404

Heading 5407 covers woven fabrics of synthetic filament yarn, including fabrics made from materials of heading 5404. This includes fabrics of nylon, polyester, polypropylene and other synthetic fibres. These fabrics may be unbleached, bleached, dyed, printed or of yarns of different colours. Import of synthetic filament fabrics into the EU is subject to duty rates of approximately 8%. These are among the most commonly imported textile products. Products must comply with textile labelling requirements, REACH standards and relevant consumer product safety requirements. Heading 5407 is part of Chapter 54 (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 5407 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 5407 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.

Import of synthetic filament fabrics into the EU is subject to duty rates of approximately 8%. These are among the most commonly imported textile products. Products must comply with textile labelling requirements, REACH standards and relevant consumer product safety requirements. Duty rates for synthetic filament fabrics are approximately 8%. The distinction between unbleached, bleached, dyed and printed fabric affects the tariff subheading. Synthetic filament fabrics may be subject to anti-dumping measures - check current EU regulations. Full labelling of fibre composition and country of origin is required. When importing goods under heading 5407 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 5407 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). Goods under heading 5407 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 5407 covers woven fabrics of synthetic filament yarn (polyester, nylon, PP). Knitted fabrics - Chapter 60. Synthetic staple fibre fabrics - 5512-5516. Coated/laminated - 5903/5907. Common mistake: polyester/cotton blend with >50% cotton classified here - should be 5208-5212. Decisive: weaving technique and predominant fibre.