96151100
MISCELLANEOUS MANUFACTURED ARTICLES›Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof
Of hard rubber or plastics
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
7 docs
Y922N954U045U078U079Y997+1
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | - | R2261/98 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control on cat and dog furERGA OMNESR1523/07
Import control on cat and dog fur
ERGA OMNESR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922- Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
Export control on cat and dog furALLTCR1523/07
Export control on cat and dog fur
ALLTCR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922- Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%
5
Binding Tariff Information
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plasticGRI 1GRI 5bGRI 6
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Plastic hairband covered with polyester fabric
plasticGRI 1GRI 3bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Product description and characteristics
Subheading 961511 of the Combined Nomenclature covers combs, hair-slides and similar articles made of hard rubber or plastics. This category encompasses a wide range of personal care and hairdressing products designed for styling, securing, and decorating hair. Plastics such as ABS, nylon, acrylic and polypropylene dominate the market due to their low production cost, versatile design possibilities, and resistance to moisture. Hard rubber, also known as ebonite, is a historically significant material used in the production of higher-quality combs. Products classified under this subheading are manufactured through injection moulding, pressing or machining and may be coloured, decorated or finished using various techniques. The category includes pocket combs, wide-tooth combs, styling combs, and decorative hair clips of all sizes.
Customs classification and international trade
When importing or exporting combs and hair-slides of plastics, it is essential to accurately determine the material composition and intended use of the product. Subheading 961511 covers exclusively articles of hard rubber or plastics, which distinguishes it from subheading 961519 covering products of other materials. Customs documentation should include a description of the material, intended use, country of origin, and customs value of the goods. The country of origin is significant for determining any tariff preferences under free trade agreements concluded by the European Union. Importers should verify the current trade defence measures applicable to the exporting country before submitting a customs declaration to avoid unexpected charges or delays.
Product safety requirements for the EU market
Combs and hair-slides of plastics placed on the EU market are subject to the General Product Safety Regulation. Products intended for children must meet additional requirements of toy safety standards or children's accessory regulations, in particular regarding chemical substances and choking hazards. Plastics used in these products should be free from hazardous substances including phthalates, bisphenol A, and certain azo dyes which are restricted under the REACH Regulation. Importers are required to conduct a product conformity assessment, maintain technical documentation, and ensure traceability of goods throughout the supply chain. Product labelling should include details of the manufacturer or importer, country of origin, and any safety warnings required by applicable legislation.
Classification and import of combs hair-slides plastics - subheading CN 9615 11
Subheading CN 9615 11 covers combs hair-slides plastics. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.
Frequently asked questions
Are combs of hard rubber and plastics classified under the same subheading?
Yes, subheading 961511 covers both combs and hair-slides of hard rubber and those made of plastics. Hard rubber, also known as ebonite, is vulcanised rubber and is treated similarly to plastics for the purposes of this customs classification. The determining factor is the material composition of the product rather than its function or target market segment.
What documents are required when importing plastic combs into the EU?
Importing combs and hair-slides of plastics from outside the EU requires a commercial invoice, packing list, customs value declaration, and a certificate of origin if claiming preferential tariff treatment. For products intended for children, documentation confirming compliance with applicable safety standards may also be required. It is advisable to verify the specific requirements with the customs authority or consult a licensed customs agent before shipment.
Are there import restrictions on plastic combs entering the EU?
Combs and hair-slides of plastics are generally not subject to specific import quotas when entering the EU. However, trade defence measures such as anti-dumping or countervailing duties may apply to products from specific countries. Importers should always check the current TARIC database for any additional measures applicable to the specific country of export before finalising their import arrangements.
How to correctly classify combs hair-slides plastics under CN 9615 11?
Combs hair-slides plastics are classified under subheading CN 9615 11 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI ruling is
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