63109090Unit: 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 63109090 – Other

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

This HS code covers miscellaneous textile waste materials, including various forms of rags, scrap twine, cordage, rope, and cables, as well as worn-out articles made from these textile materials. 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 63109090?

Heading 6310 specifically encompasses used or new rags, along with scrap materials like twine, cordage, rope, and cables, all derived from textile fibers. It also includes articles made from these materials that are worn out. This particular subheading, 'Other,' serves as a residual category for such textile waste and worn articles that do not fall under more specific classifications within 6310, ensuring comprehensive coverage of textile recovery and recycling streams.

Accurate classification of these 'other' textile waste products often hinges on their condition and intended use. Importers should be prepared to demonstrate that the goods are indeed scrap, rags, or worn-out articles, rather than usable textile products or raw textile fibers, which would fall under different headings. The material composition, whether natural or synthetic textile fibers, is also a critical factor for accurate classification within Chapter 63.

Specialised management for code 63109090

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 63109090

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 63109090 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 63109090

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 63109090

What is Vietnam’s import duty for HS code 63109090 (Other)?
HS code 63109090 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 63109090?
HS code 63109090 (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 63109090 require an import permit?
On the data available, no specialised-management list transcribed here records HS code 63109090 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 63109090?
The lowest preferential rate for HS code 63109090 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 63109090 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 63109090 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 63109090?
The unit of quantity for HS code 63109090 is kg.
What goods does HS code 63109090 cover?
HS code 63109090 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 → Other: → 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
63101090Other
631090Other:
63109010Used or new rags
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 63109090 + 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.