HS Codes for Textiles & Fashion in UAE: Complete Classification Guide

Introduction

The UAE is a major fashion hub, importing billions of dirhams worth of textiles and clothing annually. But textile classification is notoriously complex - the same garment can have different HS codes based on material composition, gender, construction method, and more.

This guide covers the essential HS codes for importing textiles and fashion products into Dubai and the UAE, including the critical factors that determine correct classification.

**Why Textile Classification Is Complex:**

- Material composition determines the code

- Gender (men's vs women's vs unisex) matters

- Knitted vs woven vs non-woven affects classification

- Sets have special rules

- Accessories may classify differently than clothing

Textile HS Code Structure

Textiles span multiple chapters in the HS system:

**Raw Materials:**

- Chapter 50: Silk

- Chapter 51: Wool and animal hair

- Chapter 52: Cotton

- Chapter 53: Other vegetable fibers

- Chapter 54: Man-made filaments

- Chapter 55: Man-made staple fibers

**Fabrics & Textiles:**

- Chapter 56: Wadding, felt, nonwovens

- Chapter 57: Carpets and floor coverings

- Chapter 58: Special woven fabrics

- Chapter 59: Coated/laminated textiles

- Chapter 60: Knitted or crocheted fabrics

**Clothing & Accessories:**

- Chapter 61: Articles of apparel, KNITTED

- Chapter 62: Articles of apparel, NOT KNITTED

- Chapter 63: Other made-up textile articles

**Critical Distinction:**

Chapters 61 and 62 contain similar items but are differentiated by construction:

- Chapter 61: Knitted or crocheted

- Chapter 62: Woven, non-woven, or other

Common Clothing HS Codes

**T-Shirts (Knitted - Chapter 61):**

- Men's/boys' cotton: 610910xxxxxx

- Women's/girls' cotton: 610990xxxxxx

- Men's/boys' man-made fibers: 610990xxxxxx

**Shirts (Woven - Chapter 62):**

- Men's cotton shirts: 620520xxxxxx

- Men's man-made fiber shirts: 620530xxxxxx

- Women's cotton blouses: 620630xxxxxx

**Trousers/Pants:**

- Men's cotton trousers (woven): 620342xxxxxx

- Women's cotton trousers (woven): 620462xxxxxx

- Jeans (denim): 620342xxxxxx (cotton)

- Knitted trousers: 610349xxxxxx

**Dresses (Women's):**

- Knitted cotton: 610442xxxxxx

- Knitted synthetic: 610443xxxxxx

- Woven cotton: 620442xxxxxx

- Woven synthetic: 620443xxxxxx

**Jackets & Outerwear:**

- Men's wool jacket (woven): 620332xxxxxx

- Men's synthetic jacket: 620333xxxxxx

- Women's down jacket: 620290xxxxxx

- Knitted sweaters: 611030xxxxxx

**Underwear:**

- Men's cotton briefs (knitted): 610711xxxxxx

- Women's cotton panties (knitted): 610821xxxxxx

- Bras: 621210xxxxxx

Material Composition Rules

Material composition is the PRIMARY determinant for textile classification:

**The 50% Rule:**

Classify by the fiber that constitutes more than 50% of the weight.

**Example:**

- 60% cotton, 40% polyester → Cotton (Chapter 52/61/62 cotton codes)

- 60% polyester, 40% cotton → Man-made fibers (synthetic codes)

**When No Single Fiber Exceeds 50%:**

Apply rules in this order:

1. Cotton vs man-made: Treat as if cotton & man-made equal

2. Then classify under the heading that occurs last numerically

**Example:**

- 45% cotton, 45% polyester, 10% elastane

- Cotton & synthetic are equal → Use Chapter 61/62 'other' codes

**Common Material Classifications:**

- Cotton: Chapters 52, 61xx10, 62xx20

- Wool: Chapters 51, 61xx10, 62xx10

- Silk: Chapters 50, 61xx10, 62xx10

- Polyester/Nylon/Acrylic: Chapters 54-55, 61xx30, 62xx30

**Important:** Always get accurate material composition from your supplier. Guessing can result in wrong classification.

Knitted vs Woven: How to Tell

This distinction is crucial and determines Chapter 61 vs Chapter 62:

**Knitted Fabrics (Chapter 60, garments Chapter 61):**

- Made by interlocking loops of yarn

- Has stretch in at least one direction

- Examples: T-shirts, polo shirts, sweaters, leggings, most underwear

- Visual: Can see small loops/stitches

**Woven Fabrics (Chapter 58-59, garments Chapter 62):**

- Made by interlacing warp and weft threads

- Generally less stretchy

- Examples: Dress shirts, suits, jeans, formal wear

- Visual: Grid pattern of threads

**Non-Woven Fabrics:**

- Bonded fibers (felt, fusible interfacing)

- Typically Chapter 56 or 62 depending on use

**Quick Test:**

- Pull fabric gently in different directions

- Knit: Stretches easily, loops visible under magnification

- Woven: Limited stretch, thread pattern visible

**Common Misclassifications:**

- Polo shirts: Usually KNITTED (Chapter 61), not woven

- Dress shirts: Usually WOVEN (Chapter 62)

- Hoodies: Usually KNITTED (Chapter 61)

Fashion Accessories

Accessories often have different codes than clothing:

**Bags & Luggage (Chapter 42):**

- Leather handbags: 420221xxxxxx

- Textile handbags: 420222xxxxxx

- Backpacks: 420292xxxxxx

- Suitcases: 420211xxxxxx

**Footwear (Chapter 64):**

- Leather shoes: 640399xxxxxx

- Sports shoes: 640411xxxxxx

- Textile shoes: 640419xxxxxx

- Sandals: 640420xxxxxx

**Headwear (Chapter 65):**

- Hats, felt: 650400xxxxxx

- Hats, textile: 650500xxxxxx

- Caps: 650590xxxxxx

**Scarves & Ties (Chapters 61/62):**

- Silk scarves: 621410xxxxxx

- Silk ties: 621510xxxxxx

- Cotton scarves: 621420xxxxxx

**Belts:**

- Leather belts: 420330xxxxxx

- Textile belts: 621790xxxxxx

**Sunglasses (Chapter 90):**

- Sunglasses: 900410xxxxxx

**Watches (Chapter 91):**

- Wrist watches: 910211xxxxxx

Duty Rates for Textiles

**Standard UAE Duty Rates:**

**Raw Materials & Fabrics:**

- Raw cotton, wool, silk: 0%

- Yarn: 0-5%

- Unfinished fabrics: 5%

**Finished Clothing:**

- Most garments: 5%

- Some categories may vary

**Accessories:**

- Leather goods: 5%

- Footwear: 5%

- Bags: 5%

**VAT:**

- All textiles: 5% VAT (on CIF + duty)

**Total Import Cost Example:**

CIF Value: AED 10,000

Customs Duty (5%): AED 500

VAT Base: AED 10,500

VAT (5%): AED 525

Total: AED 11,025

**GCC Origin:**

- 0% duty with valid certificate of origin

- Must meet rules of origin requirements

**Use our [Duty Calculator](/calculator) for accurate cost estimates.**

Special Considerations for Fashion Imports

**Brand Protection & Anti-Counterfeiting:**

- UAE strictly enforces trademark laws

- Branded goods require authorization

- Counterfeit goods will be seized and destroyed

- Required: Brand authorization letter for registered trademarks

**Labeling Requirements:**

- Country of origin must be marked

- Material composition (in Arabic if selling retail)

- Care instructions

- Size labeling

**ESMA Standards:**

- Some textiles require ESMA certification

- Children's clothing has safety requirements

- Flammability standards for some categories

**Restricted Items:**

- Products containing animal products may need permits

- Real fur requires CITES documentation

- Some chemical treatments are restricted

**Free Zone Benefits:**

- Import to free zone: No duty

- Re-export from free zone: No duty

- Move to mainland: Standard duties apply

Classification Examples

**Example 1: Men's Polo Shirt**

Description: 100% cotton, knitted, short sleeves

Classification steps:

1. Material: Cotton (>50%)

2. Construction: Knitted → Chapter 61

3. Garment type: Shirt → 6105

4. Gender: Men's → 610510

5. Material detail: Cotton

Full code: 610510100000

**Example 2: Women's Dress**

Description: 65% polyester, 35% cotton, woven fabric

Classification steps:

1. Material: Polyester majority (>50% man-made)

2. Construction: Woven → Chapter 62

3. Garment type: Dress → 6204

4. Gender: Women's → 620443

Full code: 620443100000

**Example 3: Children's Jeans**

Description: 98% cotton, 2% elastane, woven denim

Classification steps:

1. Material: Cotton majority

2. Construction: Woven → Chapter 62

3. Garment type: Trousers → 6203/6204

4. Gender/age: Boys' → 620342

Full code: 620342100000

**Tip:** Use our [AI HS Code Search](/ai-hs-search) to quickly find the correct code by describing your product.

Common Textile Classification Mistakes

**Mistake 1: Wrong Material Classification**

- Not verifying actual fiber content

- Assuming based on appearance

- Fix: Get lab-tested composition or supplier certificate

**Mistake 2: Knit vs Woven Confusion**

- Classifying polo shirts as woven (they're usually knitted)

- Misidentifying stretch fabric construction

- Fix: Learn to identify construction types

**Mistake 3: Gender Misclassification**

- Men's and women's garments have different codes

- Unisex items need careful consideration

- Fix: Verify intended gender from product specifications

**Mistake 4: Sets vs Individual Items**

- Suits (jacket + trousers) may classify as sets

- Track suits have specific codes

- Fix: Check if 'ensemble' or 'suit' codes apply

**Mistake 5: Accessory vs Garment**

- Some items (scarves, shawls) could be either

- Classification depends on primary use

- Fix: Check specific tariff descriptions

Conclusion

Textile and fashion classification requires attention to detail - material composition, construction method, and garment type all matter. The good news is that once you understand the system, it becomes logical and consistent.

**Key Takeaways:**

- Material composition (>50% rule) determines the primary classification

- Knitted = Chapter 61, Woven = Chapter 62

- Gender affects the code

- Standard duty rate is 5% plus 5% VAT

- Branded goods need authorization

**Best Practices:**

1. Get accurate material composition from suppliers

2. Verify knitted vs woven construction

3. Document classifications for repeat orders

4. Keep samples or photos for reference

**Tools to Help:**

- [AI HS Code Search](/ai-hs-search) - Describe your garment and get code suggestions

- [Duty Calculator](/calculator) - Calculate total import costs

- [Flat File Converter](/convert) - Prepare customs declarations