Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit

Heading 6702 covers artificial flowers, foliage and fruit. These products belong to Chapter 67 of the customs tariff, covering prepared feathers, artificial flowers and articles of human hair. They are used in fashion, decoration, cosmetics and the entertainment industry. Import of these products into the EU is subject to duty rates of 2% to 4.7% depending on the product type. Feather and down products must meet EU veterinary requirements. Articles from protected bird species are subject to CITES regulations. Heading 6702 is part of Chapter 67 (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 6702 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 6702 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.

Import of these products into the EU is subject to duty rates of 2% to 4.7% depending on the product type. Feather and down products must meet EU veterinary requirements. Duty rates for heading 6702 products range from 2% to 4.7%. Feather products must meet veterinary requirements (health certificate). Articles from protected species (CITES) require an import permit. Products must meet EU consumer product safety standards. When importing goods under heading 6702 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 6702 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 6702 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.

Heading 6702 covers artificial flowers, foliage and fruit. Distinction from 6701 (bird skins with feathers, feathers and a) and 6703 (human hair, dressed, thinned or otherwis) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.