63101090Unit: 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 › Sorted:

HS code 63101090 – Other

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

This classification covers various textile materials that are no longer suitable for their original use, typically sorted for recycling or industrial applications. It includes a range of textile waste, such as rags and worn articles made from twine, cordage, rope, or cables. 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 63101090?

This specific category encompasses sorted textile waste materials not explicitly detailed in other subheadings within HS 631010. It includes a broad spectrum of textile remnants, such as cut fabric pieces, worn-out textile articles, and scrap from cordage, rope, and cables, all of which have undergone a sorting process. These materials are primarily destined for industrial uses, including wiping cloths, polishing materials, or as raw material for textile recycling.

For customs clearance in Vietnam, precise classification under this 'Other' subheading often hinges on the specific composition and physical state of the textile waste, along with verifiable evidence of sorting. Importers should be ready to present documentation confirming the material's textile origin, its condition (e.g., cut, worn, shredded), and that it has been sorted to remove non-textile components or categorized by material type. Differentiating these sorted 'other' textile wastes from unsorted mixed textile waste or specific types of rags (e.g., knitted or crocheted) is essential for accurate declaration.

Specialised management for code 63101090

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 63101090

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 63101090 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 63101090

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 63101090

What is Vietnam’s import duty for HS code 63101090 (Other)?
HS code 63101090 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 63101090?
HS code 63101090 (Other) 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 63101090 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 63101090 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 63101090?
The lowest preferential rate for HS code 63101090 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 63101090 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 63101090 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 63101090?
The unit of quantity for HS code 63101090 is kg.
What goods does HS code 63101090 cover?
HS code 63101090 covers goods described as “Other”. 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 → Sorted: → Other. 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
631090Other:
63109010Used or new rags
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 63101090 + 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.