Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

Heading 6204 covers women's or girls' suits, ensembles, jackets, dresses, skirts, trousers, and shorts, woven. It applies to garments of various textile materials. Duty rates range from 8% to 12% depending on material and garment type. Fibre composition labelling, product safety, and REACH requirements apply. Imports from developing countries may benefit from GSP preferences. Poland is a significant importer of women's clothing. Heading 6204 is part of Chapter 62 (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 6204 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 6204 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.

Duty rates range from 8% to 12% depending on material and garment type. Fibre composition labelling, product safety, and REACH requirements apply. Imports from developing countries may benefit from GSP preferences. Poland is a significant importer of women's clothing. The Polish garment sector includes both domestic production and substantial imports from Asia and Europe, meeting growing consumer demand. Duty rates from 8% to 12% - rate depends on material and garment type. Fibre composition and care instruction labelling required. Products must meet REACH chemical substance requirements for textiles. Imports from LDC countries (GSP EBA) may be duty-free - Form A or REX certificate required. When importing goods under heading 6204 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 6204 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).

Heading 6204 covers women's or girls' suits, ensembles, jackets, dresses, skirts, trousers. It applies to garments of various textile materials. Distinction from 6203 (men's or boys' suits, jackets and trouse) and 6205 (men's or boys' shirts) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.