Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps

Heading 5601 covers wadding of textile materials and articles thereof, textile fibres not exceeding 5 mm in length (flock), textile dust and mill neps. Textile wadding is used as filling material in furniture, clothing and hygiene products. Flock is used for flocking of fabrics. Import of these products into the EU is subject to duty rates of 4% to 8%. Hygiene products made from wadding must meet additional safety requirements. Fibre composition labelling and REACH compliance are required. Heading 5601 is part of Chapter 56 (textiles, fabrics and clothing) 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 5601 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 5601 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 4% to 8%. Hygiene products made from wadding must meet additional safety requirements. Fibre composition labelling and REACH compliance are required. Duty rates range from 4% to 8% depending on the product type and fibre. Wadding intended for hygiene products is subject to additional safety standards (e.g. cosmetics directive). Fibre composition labelling of wadding is required under EU Regulation No 1007/2011. Flock and textile dust must meet REACH standards for chemical substances. When importing goods under heading 5601 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 5601 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 5601 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. 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 5601 covers wadding of textile materials and flock (fibres ≤5mm). Key distinction from 5602 (felt) and 5603 (nonwovens): wadding is loose fibres, not felted or bonded. Hygienic cotton wadding may go to 3005 (dressings). Common mistake: batting (wadding on backing) classified as felt. Decisive: loose fibre structure without felting.