Sails for boats have tarrif No. 6306310000.
They are subject to 12% import duty from the USA. You can see all the different duty rates for all products at the EU web site here
The value for duty purposes is the purchase price including freight and insurance.
The landed cost of the goods (Purchase price, freight, insurance and duty) will then be subject to VAT.
Originally Posted by codprawn
Couldn't you say they are cloth for children's clothing - no VAT on them!!!
Fabric for Kids clothes is subject to import duty and Vat. The VAT is reclaimed by the manufacturer and is not charged to their customer.
Its a black art getting the right tarrif code when importing some things (especially textiles) but in the case of sails it is pretty definite what the code is.