CN code 620120 covers men's and boys' overcoats, capes, cloaks and similar articles made of cotton, other than knitted or crocheted. This heading applies to outerwear garments with an overcoat cut, including trench coats, parka-style jackets, and short raincoats made from woven cotton fabric. Classification under this code requires that the article is sewn or otherwise made up from woven cotton fabric (not knitted), and the fiber composition must meet the definition of cotton under Regulation (EU) No 1007/2011 on textile fiber names. The material of the outer shell determines the correct CN code. Where a garment combines several fiber types, classification follows the predominant fiber by weight in the outer layer of the product.

Importing men's cotton overcoats into the EU requires compliance with textile Regulation (EU) No 1007/2011, mandating fiber composition labeling in the official language of the Member State where the product is marketed. Labels must show the percentage of each fiber with a tolerance of up to 3 percent. Clothing imports also fall under REACH requirements for restricted substances, particularly the ban on azo dyes releasing aromatic amines (Annex XVII entry 43), formaldehyde limits, and nickel release restrictions for metal components such as zippers and buttons. Since 2024, the General Product Safety Regulation (GPSR) (EU) 2023/988 requires risk assessment and product traceability throughout the supply chain. Imports from certain Asian countries may be subject to anti-dumping duties, which should be verified in the TARIC database.

When importing cotton overcoats from third countries, the rules of origin are critical. For clothing under Chapter 62, the double transformation rule applies - obtaining preferential origin requires at least two processing stages in the beneficiary country, starting from yarn. Mere cutting and sewing of imported fabric does not confer origin status under most EU free trade agreements. Exporters from GSP countries may benefit from reduced duty rates provided that a statement on origin accompanies the customs declaration or the exporter is registered in the REX system. When exporting from the EU, traders should verify whether the destination country applies import restrictions or quotas on cotton clothing. Proper origin documentation, such as an EUR.1 certificate, is essential for obtaining preferential tariff rates.

Woven overcoats under CN 6201 20 in Chapter 62 cover garments made from woven fabrics, as distinct from knitted items in Chapter 61. Importers must correctly declare the predominant material - cotton, synthetic or artificial fibres determine the subheading and duty rate. When importing lined overcoats, the outer fabric serves as the classification criterion. Mixed fabrics are classified according to the fibre with the greatest share by weight.