Artificial filament tow

Heading 5502 covers artificial filament tow. This mainly includes viscose and acetate tow, which are bundles of continuous parallel filaments intended for cutting into artificial staple fibres. Artificial fibres are manufactured from natural cellulose. Import of artificial tow into the EU is subject to duty rates of 4% to 5%. This product is a semi-finished good for the artificial fibre spinning industry. Proper labelling of fibre type and REACH compliance are required. Heading 5502 is part of Chapter 55 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5502 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5502 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of artificial tow into the EU is subject to duty rates of 4% to 5%. Proper labelling of fibre type and REACH compliance are required. Artificial tow (viscose, acetate) is classified under 5502, synthetic tow under 5501. Duty rates are 4%-5% depending on the subheading. This product is intended for cutting into artificial staple fibres (heading 5504). Labelling specifying the type of artificial fibre (viscose, acetate etc.) is required. When importing goods under heading 5502 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5502 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 5502 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 5502 covers tow of artificial filaments (viscose, cellulose acetate, modal). Distinction from 5501 (synthetic tow): here cellulose-based material. Cut artificial staple — 5504. Common mistake: viscose tow classified as synthetic (5501). Decisive: cellulose origin and tow form — uncut parallel continuous filaments.