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65

Tariff Chapter 65

Other headgear, whether or not lined or trimmed

What does heading 6506 of the customs tariff cover?

Heading 6506 covers other headgear. Headgear and parts thereof are classified under Chapter 65 of the customs tariff. They include products of various materials such as felt, straw, woven fabric, knitted fabric, leather and plastics. Import of headgear into the EU is subject to duty rates of 1.7% to 6.7% depending on the product type and material. Products must meet REACH chemical safety standards. Protective headgear (helmets) requires CE certification. Heading 6506 is part of Chapter 65 (footwear, headgear, umbrellas and artificial flowers) 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 6506 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 6506 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 and import requirements for heading 6506

Import of headgear into the EU is subject to duty rates of 1.7% to 6.7% depending on the product type and material. Products must meet REACH chemical safety standards. Protective headgear (helmets) requires CE certification. Material and country of origin labelling is required. Duty rates for headgear under heading 6506 range from 1.7% to 6.7%. Helmets and protective headgear must bear CE certification and meet EN standards. Material and country of origin labelling is required. Products must meet REACH standards for chemical substances. When importing goods under heading 6506 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 6506 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). Goods under heading 6506 are subject to consumer product safety controls. Required documentation includes: CE declarations of conformity (where required), REACH certificates, material labels. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Classification of goods under heading 6506 - key considerations

Heading 6506 covers other headgear. Distinction from 6505 (hats and headgear, knitted or made from ) and 6507 (headbands, linings, frames and peaks for) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.

Frequently asked questions

What duty rates apply to other headgear under heading 6506?
Customs duty rates for other headgear under heading 6506 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 6506 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing other headgear into the EU?
Importing other headgear under heading 6506 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying other headgear under heading 6506?
Classification of goods under heading 6506 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 6506 covers other headgear - exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.