6104 39 00 Of other textile materials
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: › Jackets and blazers: › Of other textile materials
Duty rate for goods from outside the EU
12% of the customs value
Valid since 1 January 2005
The rate is set for code 6104 and applies to this code.
Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.
Import VAT, standard rate
- Netherlands: 21%
- Germany: 19%
- France: 20%
- Belgium: 21%
Standard rate. A reduced rate can apply to some goods.
Supplementary unit: p/st
TARIC subdivisions (10 digits)
- 6104 39 00 10 Of artificial fibres (can be declared)
- 6104 39 00 90 Other (can be declared)
Notes of the nomenclature
Section XI: Notes
1. This section does not cover:
(a) animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);
(b) human hair or articles of human hair (heading 0501, 6703 or 6704), except filtering or straining cloth of a kind commonly used in oil-presses or the like (heading 5911);
(c) cotton linters or other vegetable materials of Chapter 14;
(d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
(e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;
(f) sensitised textiles of headings 3701 to 3704;
(g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
(h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
(ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
(k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;
(l) articles of textile materials of heading 4201 or 4202;
(m) products or articles of Chapter 48 (for example, cellulose wadding);
(n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) hairnets or other headgear or parts thereof of Chapter 65;
(p) goods of Chapter 67;
(q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;
(r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);
(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or
(v) articles of Chapter 97.
2. (A)Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
(B) For the purposes of the above rule:
(a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b) the choice of the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;
(c) when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;
(d) where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.
3. (A)For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:
(a) of silk or waste silk, measuring more than 20000 decitex;
(b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10000 decitex;
(c) of true hemp or flax:
(1) polished or glazed, measuring 1429 decitex or more; or
(2) not polished or glazed, measuring more than 20000 decitex;
(d) of coir, consisting of three or more plies;
(e) of other vegetable fibres, measuring more than 20000 decitex; or
(f) reinforced with metal thread.
(B) Exceptions:
(a) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;
(c) silkworm gut of heading 5006, and monofilaments of Chapter 54;
(d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
(e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
4. (A)For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
(a) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(1) 85 g in the case of silk, waste silk or man-made filament yarn; or
(2) 125 g in other cases;
(b) in balls, hanks or skeins of a weight not exceeding:
(1) 85 g in the case of man-made filament yarn of less than 3000 decitex, silk or silk waste;
(2) 125 g in the case of all other yarns of less than 2000 decitex; or
(3) 500 g in other cases;
(c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
(1) 85 g in the case of silk, waste silk or man-made filament yarn; or
(2) 125 g in other cases.
(B) Exceptions:
(a) single yarn of any textile material, except:
(1) single yarn of wool or fine animal hair, unbleached; and
(2) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5000 decitex;
(b) multiple (folded) or cabled yarn, unbleached:
(1) of silk or waste silk, however put up; or
(2) of other textile material except wool or fine animal hair, in hanks or skeins;
(c) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) single, multiple (folded) or cabled yarn of any textile material:
(1) in cross-reeled hanks or skeins; or
(2) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5. For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
(a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1000 grams;
(b) dressed for use as sewing thread; and
(c) with a final ‘Z’ twist.
6. For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
7. For the purposes of this section, the expression ‘made up’ means:
(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;
(d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
(e) cut to size and having undergone a process of drawn thread work;
(f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(g) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8. For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10. Elastic products consisting of textile materials combined with rubber threads are classified in this section.
11. For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.
12. For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.
13. For the purposes of this section and, where applicable, throughout the nomenclature, the expression ‘elastomeric yarn’ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211.
15. Subject to note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this section.
Section XI: Subheading notes
1. In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
(a) ‘Unbleached yarn’:
(1) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
(2) is of indeterminate colour (grey yarn), manufactured from garnetted stock.
(b) ‘Bleached yarn’:
(1) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(2) consists of a mixture of unbleached and bleached fibres; or
(3) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c) ‘Coloured (dyed or printed) yarn’:
(1) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
(2) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
(3) is obtained from slivers or rovings which have been printed; or
(4) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
(d) ‘Unbleached woven fabric’:
(e) ‘Bleached woven fabric’:
(1) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(2) consists of bleached yarn; or
(3) consists of unbleached and bleached yarn.
(f) ‘Dyed woven fabric’:
(1) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
(2) consists of coloured yarn of a single uniform colour.
(g) ‘Woven fabric of yarns of different colours’:
(1) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
(2) consists of unbleached or bleached yarn and coloured yarn; or
(3) consists of marl or mixture yarns.
(h) ‘Printed woven fabric’:
(ij) ‘Plain weave’:
2. (A)Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric;
(c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
Chapter 61: Notes
1. This chapter applies only to made-up knitted or crocheted articles.
2. This chapter does not cover:
(a) goods of heading 6212;
(b) worn clothing or other worn articles of heading 6309; or
(c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
3. For the purposes of headings 6103 and 6104:
(a) The term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
(b) The term ‘ensemble’ means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm × 10 cm. Heading 6105 does not cover sleeveless garments.
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6. For the purposes of heading 6111:
(a) the expression ‘babies' garments and clothing accessories’ means articles for young children of a body height not exceeding 86 cm;
(b) articles which are prima facie classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.
7. For the purposes of heading 6112, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:
(a) a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
(b) a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
8. Garments which are prima facie classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.
9. Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
10. Articles of this chapter may be made of metal thread.
Chapter 61: Additional notes
1. For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
2. For the purposes of heading 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
3. Heading 6111 and subheadings 61161020 and 61161080 include gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
Indicative only. The binding ruling comes from customs.
Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).
European Commission data, reused under Commission Decision 2011/833/EU.
Two questions about your own operation
How many of your articles sit in a pick location they empty less than once a month?
Part one: Laying out a warehouse does not start with the racking
After your last integration, how many systems hold a stock quantity for the same item? Name them.