ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

Chapter 61 of the EU Customs Tariff covers made-up articles of apparel and clothing accessories, knitted or crocheted. It is one of the most important commercial chapters of the Customs Tariff owing to the enormous volume of knitted apparel imports from Asia, Turkey and Bangladesh. CN codes begin at heading 6101 (knitted overcoats and jackets, men's) and end at heading 6117 (other made-up knitted clothing accessories). The chapter covers a full range of garments: overcoats, jackets, blazers, suits, ensembles, trousers, dresses, skirts, blouses, shirts, underwear, nightwear, tracksuits, swimwear, children's clothing and accessories such as gloves, scarves and hats. Classification is based on the type of article, the gender of the wearer (men's, women's, children's), fibre composition and surface weight of the knitted fabric. Chapter 61 applies exclusively to knitted apparel — analogous non-knitted garments are classified in Chapter 62. This distinction is fundamental in customs classification. Imports of knitted apparel are subject to rigorous product safety controls, labelling requirements and rules of origin regulations.

Duty rates on knitted apparel are among the highest in the EU Customs Tariff, reflecting the policy of protecting the European apparel industry. Most headings are subject to rates of 8% to 12%. T-shirts and tops (6109-6110) carry rates of approximately 12%. Underwear (6107-6108) has rates of 6.5% to 12%. Sportswear and swimwear (6112) are subject to rates of 8% to 12%. Clothing accessories such as gloves and scarves (6116-6117) carry rates of 7.7% to 8.9%. Importers from countries covered by preferential trade agreements (GSP, GSP+, EBA) may benefit from reduced or zero rates. Customs duty is supplemented by 23% VAT.

Classification of knitted apparel requires establishing whether the article is indeed knitted or crocheted — if not, it should be classified in Chapter 62. The type of article (overcoat, shirt, trousers, underwear), the gender and age of the wearer and the fibre composition must then be determined. Separate tariff headings apply to women's and men's garments. Children's clothing is classified on the basis of size, not design. Clothing sets are classified according to the component giving them their essential character.