CN code 620349 covers men's and boys' trousers of other textile materials not assigned to subheadings 620341 (wool), 620342 (cotton), and 620343 (synthetic fibers), other than knitted or crocheted. This heading classifies trousers made of linen, silk, artificial fibers (viscose, lyocell, modal), and multi-fiber blends where none of the specified fibers dominate by weight. Linen trousers form a popular segment of summer and casual wear. Trousers from viscose or lyocell are gaining importance due to wearing comfort. Classification requires examining the dominant fiber of the fabric and confirming that the product is woven, not knitted.

Trousers under code 620349 are subject to labeling requirements of Regulation (EU) No 1007/2011 using generic fiber names - linen, viscose, lyocell, silk. Fiber percentages are stated with a tolerance of up to 3 percent by weight. REACH requirements apply to dyes appropriate for each fiber type. Cellulosic fabrics (linen, viscose, lyocell) are subject to formaldehyde limits. Metal components - zippers, buttons, rivets - must comply with nickel release limits. The GPSR requires traceability and safety documentation. Children's trousers face stricter requirements for drawstrings and cords. Silk trouser imports require confirmation of fiber authenticity.

Trousers under code 620349 are imported from various countries depending on material. Linen trousers originate from China and European countries, viscose trousers from China and India, silk trousers from China and Vietnam. Origin rules require double transformation from the spinning stage. Customs documentation must precisely describe the product material. For multi-fiber blends, customs authorities may take samples for laboratory analysis. Binding Tariff Information provides legal certainty. Tariff preferences depend on the country of origin and applicable trade agreements. Documentation must include material specifications stating the type and proportion of each fiber.

Woven trousers under CN 6203 49 from Chapter 62 imported from outside the EU require a customs declaration in the national import system. Documentation includes a commercial invoice with goods description, packing list, certificate of origin (EUR.1, Form A or invoice declaration) and fibre composition certificate. Customs value is determined using the transaction value method. Duty calculated on CIF value forms the base for import VAT calculation.