EU Combined Nomenclature · CN code · HS 9615.90

9615 90 00

9615 90 00: Combs, hair-slides and the like: other

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 9615 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:
  2. 9615 90 00 Other

What you pay

Importing into EU

Customs duty 2.7% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 3

  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    Regulation 1523/07
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 1

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export control on cat and dog fur All third countries Regulation 1523/07 15 August 2009

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 7 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

EU: imports by month · HS 9615.90

last 12 months€69.2m-14.4% · previous 12 months
Average import price€12.31 per kg
Preferential rate2%
Jan 2024: €6.1mFeb 2024: €5.7mMar 2024: €5.4mApr 2024: €4.5mMay 2024: €5mJun 2024: €5.8mJul 2024: €6.9mAug 2024: €7.6mSept 2024: €7.5mOct 2024: €7.7mNov 2024: €7.1mDec 2024: €6.1mJan 2025: €8.1mFeb 2025: €6.2mMar 2025: €7.2mApr 2025: €4.9mMay 2025: €5.8mJun 2025: €6.6mJul 2025: €7.2mAug 2025: €6.6mSept 2025: €5.9mOct 2025: €4.9mNov 2025: €5.7mDec 2025: €6.2mJan 2026: €7.2mFeb 2026: €5.2mMar 2026: €5.9mApr 2026: €5.3mMay 2026: €4.1mJun 2026: €5.8mJul 2026: €6.6mAug 2026: €6.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €62.7m 90.7% -15.3%
Hong Kong SAR China €773k 1.1% +191.5%
United Kingdom €657k 0.9% -24.1%
United States €618k 0.9% -40.2%
Vietnam €418k 0.6% +1.6%
India €369k 0.5% +2.5%
Türkiye €286k 0.4% +81.2%
South Korea €232k 0.3% -30%

Same subheading in other tariffs

9615.90 Combs, hair-slides and the like: other

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N343751 U.S. CBP 21 November 2024 · 9615.90.30.00

    The tariff classification of a hair accesories set from China

  • N317129 U.S. CBP 4 February 2021 · 9615.90.40.00

    The tariff classification of an eyelash curler replacement pad from China.

  • N314804 U.S. CBP 5 October 2020 · 9615.90.20.00

    The tariff classification of an eyelash curler kit and an eyelash grooming kit from China.

  • N309882 U.S. CBP 25 February 2020 · 9615.90.30.00

    The tariff classification of a hair accessory set from China.

  • 600016238 HMRC 20 October 2026 – 19 October 2029 · 9615 90 00 00

    200pc hair grips Made from iron and nickel-plated. Packaged on header card with a plastic covering.

  • 600010632 HMRC 19 July 2024 – 18 July 2027 · 9615 90 00 00

    Hair curling rollers. They are used to curl strands of hair, by wrapping them around the cylindrical shape roller and leaving them in place for a while, to create curls when released. There are 4 black coloured curlers within the packet. They are packaged in a sealed polybag with a printed header…

  • 600010633 HMRC 19 July 2024 – 18 July 2027 · 9615 90 00 00

    Hair curling rollers. They are used to curl strands of hair, by wrapping them around the cylindrical shape roller and leaving them in place for a while, to create curls when released. There are 6 black coloured curlers within the packet. They are packaged in a sealed polybag with a printed header…

  • 600010634 HMRC 19 July 2024 – 18 July 2027 · 9615 90 00 00

    Hair curling rollers. They are used to curl strands of hair, by wrapping them around the cylindrical shape roller and leaving them in place for a while, to create curls when released. There are 8 black coloured curlers within the packet. They are packaged in a sealed polybag with a printed header…

17 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 96 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

9615 · 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

See the HS Explanatory Note to heading 9615, fourth paragraph.

For the purposes of this heading, the expression "hair-slides and the like" includes goods made from solid materials, as articles of this heading are usually made of base metal or plastics. Therefore, this heading does not include headbands and hairbands. These are classified as follows:

(a) Hairbands and headbands, consisting, for example, of a tubular knitted, elasticated loop (see photo 1), or of a rubber loop covered with textile (see photo 2), or of an elasticated band completely covered by a woven textile fabric (see photo 3), or of a loop made-up of an elastic textile band (see photo 4) are classified as clothing accessories under heading 6117 or 6217;

Examples:

(b) Hairbands and headbands, consisting of a loop or band of a textile fabric of Section XI and having a decoration of, for example, wooden beads, plastic pearls, or leather or textile elements, are considered having the essential character of other made-up clothing accessories and are thus classified under heading 6117 or 6217, by application of GIR 3(b).

Examples:

(c) Hairbands and headbands consisting mainly of, for example, plastic sequins, glued or stitched on a non-elastic textile band and covering nearly all the visible surface of the article and thus giving the article its essential character, are classified under heading 7117, by application of GIR 3(b) and Notes 9(a) and 11 to chapter 71.

Example:

(d) Hairbands and headbands consisting wholly or partially of natural or cultured pearls, precious or semi-precious stones, precious metals or of metal clad with precious metal, are classified under headings 7113 and 7116, by application of Notes 1 and 9(a) to chapter 71. See also the HS Explanatory Note to heading 9615, fourth paragraph.

(e) Hairbands and headbands consisting wholly or partially of fur or of artificial fur are classified under headings 4303 or 4304, by application of Notes 3 and 4 to chapter 43.

Example:

(f) Hairbands and headbands consisting of other materials, not textile covered, whether or not decorated (with the exception of goods referred to under d) and e)) are classified according to the constituent material of the loop, as the essential character is given by the loop and its function (for example, a plastic loop is classified under heading 3926 (see photos 1 and 2) and a rubber loop is classified under heading 4015 (see photo 3), by application of GIR 3(b)).

Examples:

(g) Goods, which are classifiable under heading 7117 as imitation jewellery and which can be used, for example, as bracelets or ankle chains, remain classifiable under that heading, even if they can be also used as a headband or hairband.

Example:

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Other 2.7% —
2025 unchanged 2.7% —
2024 unchanged 2.7% —
2023 unchanged 2.7% —
2022 unchanged 2.7% —
2021 unchanged 2.7% —
2020 unchanged 2.7% —
2019 Other 2.7% —

CN code 9615 90 00 is a line of the EU Combined Nomenclature under HS subheading 9615.90 (combs, hair-slides and the like: other).

The third-country duty is 2.7%, and quantities are declared in —.

153 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.7%.

Imports of goods of subheading 9615.90 into the EU came to €69.2m between September 2025 and August 2026 (down 14% on the year before); China supplied 91%, followed by Hong Kong SAR China.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 5.1%–11%, the Canada duty is 6.5%, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 2.5%–4.3%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.

EU member states imported goods of subheading 9615.90 worth US$120m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 9615 90 00?

The third-country duty in the EU Combined Nomenclature is 2.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 9615 90 00?

153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 9615.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$69m).

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