CN code 620240 covers women's and girls' overcoats, capes and similar outerwear articles made of artificial fibers, other than knitted or crocheted. Artificial fibers are produced from processed natural polymers, primarily cellulose, and include viscose, modal, lyocell, cellulose acetate, and cupro. Classification requires that the artificial fiber constitutes the predominant component by weight of the outer fabric. Women's overcoats made from viscose and lyocell are gaining popularity due to their hygroscopic properties and pleasant fabric hand. For tariff purposes, it is essential to distinguish between artificial and synthetic fibers, as errors lead to misclassification. Customs authorities may conduct laboratory testing to identify fiber type through microscopic or chemical analysis methods.

Regulation (EU) No 1007/2011 requires the label to show the full fiber composition using generic fiber names. Trade names such as Tencel or EcoVero do not replace the statutory names - lyocell and viscose. Fiber percentages are stated with an accuracy of 3 percent by weight. Cellulosic fabrics are particularly susceptible to formaldehyde resin finishing that improves crease resistance, which triggers REACH requirements for formaldehyde limits in products in contact with skin. Reactive dyes used for viscose are controlled for the release of aromatic amines. The GPSR imposes product risk assessment obligations on importers or manufacturers, considering foreseeable use patterns. Children's clothing in this category is subject to stricter mechanical safety requirements.

Women's artificial fiber overcoats are imported mainly from China, India, and Indonesia - countries that are major producers of viscose and lyocell. Origin rules for Chapter 62 clothing require double transformation starting from the spinning stage. When importing, traders should verify the current duty rates and possible trade defense measures in the TARIC database. Customs documentation must contain a precise product description stating the type of artificial fiber and its percentage share. For multi-fiber blends where the dominance of one fiber is unclear, obtaining Binding Tariff Information before importation is recommended. Exporters from GSP countries may benefit from preferential tariff rates provided they are registered in the REX system and include a statement on origin.

Woven overcoats under CN 6202 40 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.