96151900
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
Other
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
9 docs
C400Y900Y922N954U045U078+3
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 - CITESERGA OMNESR0966/23
Import control - CITES
ERGA OMNESR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400- Import/export allowed after control
- Y002Other conditions: Y900- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.
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 - CITESALLTCR0966/23
Export control - CITES
ALLTCR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400- Import/export allowed after control
- Y002Other conditions: Y900- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD371If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.
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
BTI classification examples
DEgold710/23-6
Two metal hair clips with plastic animal heads
base metalGRI 1GRI 2bGRI 3bGRI 5bGRI 6
DEgold391/23-8
35-piece hair accessory set (not a set for classification)
tekstyl (gumki do włosów)GRI 1GRI 3bGRI 5bGRI 6
DEgold778/24-1
Christmas hair clip with fake fur and moose head
tekstyl (Spinnstoff/plusz)GRI 1GRI 2bGRI 3bGRI 5bGRI 6
FRgold24-02264
Hair clip with polyester bow
ironGRI 1GRI 6
DEgold572/24-1
Girl's advent calendar - hair accessory set
metalGRI 1GRI 2bGRI 3bGRI 5bGRI 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.
Scope and product characteristics
Subheading 961519 of the Combined Nomenclature covers combs, hair-slides and similar articles made of materials other than hard rubber and plastics. In commercial practice, this group primarily includes wooden, metal, and horn products, as well as articles of tortoiseshell, ivory, and other natural materials. Wooden combs are attracting growing interest as an eco-friendly alternative to plastic products, especially among environmentally conscious consumers seeking sustainable personal care options. Metal hair clips and ornaments are widely used both as functional styling accessories and as decorative jewellery items. Horn and bone articles are subject to specific requirements under the Convention on International Trade in Endangered Species of Wild Fauna and Flora, which must be carefully observed during import procedures.
Customs classification and distinction from similar goods
Correct classification of combs and hair-slides requires determining the material from which they are made. Products of hard rubber or plastics are classified under subheading 961511, while articles of other materials including wood, metal, and horn are covered by subheading 961519. Metal hair ornaments of a jewellery character may be classified in Chapter 71 if their primary function is decoration rather than hairdressing. When classifying composite goods made of several materials, the essential material or predominant character rule applies. The General Rules for Interpretation of the Combined Nomenclature provide the legal basis for resolving classification uncertainties and should be consulted alongside the explanatory notes.
Regulations on natural materials and environmental protection
The import of combs and hair-slides of natural materials, particularly horn, ivory, and tortoiseshell, is subject to specific regulations under the Convention on International Trade in Endangered Species of Wild Fauna and Flora. Trade in products derived from species listed under CITES requires appropriate export and import permits, which must be obtained before shipment. Wooden combs are subject to phytosanitary import requirements, and certain timber species may require compliance documents under the EU Timber Regulation. Importers must carefully verify that the materials used in production are not subject to any trade restrictions before finalising orders and arranging shipment to avoid serious delays or confiscation at the border.
Classification and import of combs hair-slides wood metal horn - subheading CN 9
Subheading CN 9615 19 covers combs hair-slides wood metal horn. 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
What is the difference between subheadings 961519 and 961511 for combs?
The key difference lies in the material composition. Subheading 961511 covers combs and hair-slides exclusively of hard rubber or plastics, while subheading 961519 applies to all other materials such as wood, metal, horn, bone, and other natural or synthetic materials that are not plastics. When there is doubt about material classification, it is advisable to obtain Binding Tariff Information ruling from the relevant customs authority.
Do wooden combs require special permits when imported into the EU?
Wooden combs may require phytosanitary import documents confirming that the wood does not harbour plant pests or diseases. If the product is made from wood species listed under CITES or covered by the EU Timber Regulation, additional permits or a due diligence declaration by the importer may be required before the goods can be cleared through customs.
How should metal hair clips with decorative stones be classified?
Metal hair clips with decorative stones may be classified under subheading 961519 as metal hair-slides or alternatively under Chapter 71 as jewellery articles, depending on their primary function. The decisive factor is the essential character of the product and its predominant intended use. In case of doubt, importers should apply for Binding Tariff Information decision from the national customs authority.
How to correctly classify combs hair-slides wood metal horn under CN 9615 19?
Combs hair-slides wood metal horn are classified under subheading CN 9615 19 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 ru
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