Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered

Heading 5807 covers labels and badges of textile materials. These products belong to the category of special woven fabrics and textile materials of a particular character. They include products intended for clothing, decorative, upholstery and technical purposes, manufactured from various types of natural and man-made fibres. Import of these products into the EU is subject to duty rates of 5% to 8% depending on the material and tariff subheading. Products must meet REACH chemical safety requirements and EU textile labelling standards. Rules of origin are relevant for tariff preferences. Heading 5807 is part of Chapter 58 (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 5807 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 5807 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 these products into the EU is subject to duty rates of 5% to 8% depending on the material and tariff subheading. Products must meet REACH chemical safety requirements and EU textile labelling standards. Duty rates for products under heading 5807 range from 5% to 8%. Classification depends on the type of textile material and degree of processing. Fibre composition labelling is required under EU Regulation No 1007/2011. Check rules of origin to apply preferential duty rates. When importing goods under heading 5807 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 5807 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 5807 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. The importer must file an electronic customs declaration in the national import system.

Heading 5807 covers labels and badges of textile materials (woven, not embroidered, in the piece or strips). Key: woven labels with inscriptions/designs - not printed. Printed labels on fabric - 4821 or 5811. Embroidered badges - 5810. Woven ribbons without text - 5806. Common mistake: plastic labels as textile. Decisive: woven label of textile material.