CN code 540761 covers woven fabrics of polyester yarn, unbleached or bleached, containing less than 85 percent by weight of polyester fibres, mixed mainly or solely with cotton. Polyester-cotton blends combine the strength and crease resistance of polyester with the wearing comfort and absorbency of cotton. These fabrics are widely used in workwear, uniforms, hotel and hospital bed linen, and everyday clothing. Classification requires confirmation that polyester constitutes less than 85 percent by weight but is the dominant fibre, and that the remainder is mainly cotton. Unbleached or bleached state is a condition for classification under this code.

Polyester-cotton fabrics imported into the EU are subject to Regulation EU 1007/2011 requiring fibre composition labelling with percentage content of each fibre. REACH requires compliance with chemical substance restrictions. GPSR imposes product safety obligations. Unbleached fabrics may contain weaving auxiliaries subject to REACH assessment. For cotton-blended fabrics, cotton as a natural material may be subject to phytosanitary regulations when imported from countries with elevated plant pest risk.

The customs declaration under CN code 540761 should include exact raw material composition in weight percentages, area weight, weave, and width. Correct composition determination is crucial for classification as fabrics with 85 percent or more polyester are classified under different codes. Importers should check duty rates in TARIC. Preferential rates are available under FTA agreements with double transformation origin rules.

Synthetic woven fabrics CN 5407 61 are classified by polymer type (nylon, polyester), treatment (unbleached, dyed, printed), and composition. Import into the EU is subject to conventional customs duty and import VAT. Fibre composition labelling under EU 1007/2011 is mandatory. Average duty rates are several percent.