Artificial staple fibres, not carded, combed or otherwise processed for spinning

Heading 5504 covers artificial staple fibres, not carded, combed or otherwise processed for spinning. This mainly includes viscose, acetate and modal fibres in cut form. These fibres are manufactured from cellulose and serve as raw material for the artificial fibre spinning industry. Import of artificial staple fibres into the EU is subject to duty rates of 4% to 5%. Classification requires precise identification of the artificial fibre type. Products must comply with REACH standards and be properly labelled. Heading 5504 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 5504 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 5504 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 staple fibres into the EU is subject to duty rates of 4% to 5%. Classification requires precise identification of the artificial fibre type. Products must comply with REACH standards and be properly labelled. Artificial staple fibres (viscose, acetate, modal) are classified under 5504, synthetic under 5503. Duty rates are 4%-5% depending on the tariff subheading. These fibres are semi-finished products intended for spinning - finished yarns are classified in Chapter 55. Cellulose-based products (Lyocell/Tencel viscose) are gaining popularity due to sustainability. When importing goods under heading 5504 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 5504 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 5504 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 5504 covers artificial staple fibres (viscose, modal, Lyocell) not carded or combed. Distinction from 5503 (synthetic): cellulose-based material. Artificial tow — 5502. Carded/combed — 5507. Common mistake: Lyocell as synthetic (5503) instead of artificial. Decisive: cellulose origin and absence of spinning preparation.