63109010Unit: kgHeading 6310

Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials › Other:

HS code 63109010 – Used or new rags

Updated Jul 30, 2026 · Vietnam’s 2026 tariff schedule

Used or new rags are textile materials, often cut or torn, primarily intended for cleaning, polishing, or wiping applications across various industries. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 50%, VAT of 8/10 and measured in “kg”.

Preferential (MFN) import duty
50
VAT
8%
Ordinary rate (non-MFN)
75
Unit of quantity
kg

What is HS code 63109010?

These rags are typically made from woven or non-woven textile fabrics, frequently derived from discarded garments, linens, or industrial textile waste. They are valued for their absorbency and durability, making them essential for maintenance, manufacturing, and automotive sectors. This specific classification falls under heading 6310, which covers a broader range of textile waste products including scrap twine, cordage, rope, and cables, all within Chapter 63 dedicated to other made-up textile articles, worn clothing, and rags.

Distinguishing between rags and other textile waste, such as textile cuttings or industrial scraps classified elsewhere (e.g., under Chapter 59 or 6309), is crucial for accurate import declarations. Classification as "rags" under 63109010 specifically refers to textile materials that are suitable for wiping or cleaning, whether new or used, and often cut to size for such purposes. Importers should ensure documentation clearly indicates the intended use and form of the textile material; for instance, materials intended for fiber reclamation or reprocessing might fall under different headings depending on their state and composition. The physical state and primary function are key determinants for this classification.

Specialised management for code 63109010

reviewed 2026-08-16

Not yet in force

  • Appendix I — scrap 41/2026/TT-BCTListed at group level 6310In force from 2026-09-05

    Temporary suspension of re-export / transhipment trade · Ministry of Industry and Trade

    The appendix lists the whole 6310 group, not this code specifically — check the product description to see whether it is covered.

    Applies to shipments cleared from 2026-09-05.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 63109010

Ordinary rate (non-MFN)
75
Preferential (MFN) import duty
50
VAT
8%
Export duty
-
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP - in force until December 31, 2026.

Not sure HS code 63109010 is the right one for your shipment?

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Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
*
VJEPA (Japan)
*
AKFTA (ASEAN - Korea)
40
VKFTA (Korea)
40
AANZFTA (ASEAN - AU/NZ)
*
AIFTA (ASEAN - India)
5
VCFTA (Chile)
*
VN-EAEU (Eurasian Union)
*
CPTPP
31,8
AHKFTA (ASEAN - Hong Kong)
*
EVFTA (EU)
18,1
UKVFTA (UK)
18,1
VIFTA (Israel)
35
RCEP
25
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 50%drops to 0% under ATIGA (ASEAN)

A 50% gap - illustrated on a 100,000 USD shipment, that is roughly 50,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 63109010

Import cost calculator
8%Reduced by 2% (to 8%) under Decree 174/2025/NĐ-CP (through 31/12/2026)

Frequently asked questions about HS code 63109010

What is Vietnam’s import duty for HS code 63109010 (Used or new rags)?
HS code 63109010 carries a preferential (MFN) import duty of 50%, an ordinary rate (non-MFN) of 75% and VAT of 8/10 under Vietnam’s 2026 tariff schedule. No export duty, special consumption tax or environmental protection tax applies.
What is the VAT rate for HS code 63109010?
HS code 63109010 (Used or new rags) is subject to value-added tax (VAT) of 8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 63109010 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 63109010 exactly. The verbatim corpus currently covers 50 of an estimated 60-100 lists in force, so this is NOT a conclusion that the goods fall outside every list - check the regulations in force or contact Avenir before importing.
Which FTA preferences apply to HS code 63109010?
The lowest preferential rate for HS code 63109010 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 63109010 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 63109010 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China) and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 63109010?
The unit of quantity for HS code 63109010 is kg.
What goods does HS code 63109010 cover?
HS code 63109010 covers goods described as “Used or new rags”. In Vietnam’s tariff schedule, this code falls under: Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials → Other: → Used or new rags. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.

Related HS codes (heading 6310)

6310Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
631010Sorted:
63101010Used or new rags
63101090Other
631090Other:
63109090Other
See heading 6310 See every HS code in Chapter 63 – Textiles · Fabric · Apparel

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Import procedure for Textiles & Apparel

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Free review of HS code 63109010 + a quote for the procedure

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.