MAN-MADE STAPLE FIBRES

Chapter 55 of the EU Customs Tariff covers man-made staple fibres, i.e. synthetic and artificial fibres cut into lengths suitable for spinning on cotton or wool-type machinery. Unlike the filaments of Chapter 54, staple fibres have a limited length and are processed using technologies similar to those used for natural fibres. The most important synthetic staple fibres include: polyester, nylon (polyamide), acrylic, polypropylene and modacrylic. Among artificial staple fibres, viscose and acetate fibres predominate. CN codes range from heading 5501 (synthetic filament tow) to heading 5516 (woven fabrics of artificial staple fibres). This chapter covers tow (continuous filament tow intended for cutting), staple fibres themselves, waste of man-made fibres, carded and combed fibres, yarns and woven fabrics of staple fibres. Woven fabrics of blends of man-made staple fibres with cotton or other fibres constitute a significant part of trade -- their classification depends on the dominant component by weight. Chapter 55 has great commercial significance, as staple fibres are the raw material for a vast proportion of global production of blended yarns and fabrics.

Customs duty rates on man-made staple fibres are differentiated. Tow of continuous filaments (headings 5501-5502) is subject to rates from 4% to 5%. Synthetic and artificial staple fibres themselves (headings 5503-5507) carry rates from 4% to 5%. Yarns of staple fibres (headings 5508-5511) have duty rates from 4% to 5.8%. Woven fabrics of synthetic staple fibres (headings 5512-5515) and artificial staple fibres (5516) are subject to higher rates from 8% to 12%. In addition to customs duty, importers must take into account the 23% VAT.

When classifying man-made staple fibres, the key distinction is between synthetic and artificial fibres, as they have separate tariff headings. The product form must be determined: tow, loose staple fibres, tops, yarn or fabric. For fabrics, the decisive factor is whether they contain mainly synthetic or artificial fibres, and what their share by weight is in the blend with cotton, wool or other fibres. Fabrics with a predominant share of man-made staple fibres are classified in Chapter 55, not in the chapters for natural raw materials.