CN code 620220 classifies women's and girls' overcoats, capes, cloaks and similar outerwear articles made of cotton, other than knitted or crocheted. This heading covers the same types of products as code 620120 but intended for women and girls. Assignment to the women's clothing category is determined by cut - left-over-right fastening, waist shaping, and proportions typical for the female silhouette. For unisex garments without distinct male or female design features, Note 9 to Chapter 62 directs classification as men's clothing. The cotton fabric must constitute the predominant component by weight of the outer layer, and the article must be woven, not knitted.

Women's cotton overcoats imported into the EU are subject to full textile Regulation (EU) No 1007/2011 requirements for fiber composition labeling. The label must be permanently attached to the garment and contain information in the official language of the country of sale. Regarding chemical safety, REACH restrictions apply to azo dyes releasing aromatic amines, formaldehyde limits, and heavy metal content in dyes and pigments. Decorative elements such as beads, appliques, and buttons must meet mechanical requirements to avoid posing a hazard. The GPSR (EU) 2023/988 requires technical documentation confirming product safety, including a risk assessment considering foreseeable consumer use.

Women's cotton overcoats imported from third countries are subject to origin rules requiring double transformation - fiber spinning and garment making-up must take place in the preference beneficiary country. Major exporters of cotton clothing to the EU include Bangladesh, Vietnam, Turkey, and China. Bangladesh benefits from Everything But Arms (EBA) preferences, enabling duty-free import provided origin rules are met. Imports from Vietnam benefit from the EVFTA agreement with reduced duty rates. Turkey participates in the customs union with the EU for industrial products. Imports from China are subject to standard MFN duty rates unless the goods qualify for other preferences. Origin documentation, including EUR.1 certificates or invoice declarations, is essential for applying reduced rates.

Woven overcoats under CN 6202 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.