Waste (including noils, yarn waste and garnetted stock) of man-made fibres

Heading 5505 covers waste of man-made fibres, including noils, yarn waste and garnetted stock. This includes waste of both synthetic fibres (polyester, nylon, acrylic) and artificial fibres (viscose, acetate). These wastes arise during spinning, weaving and knitting processes. Import of man-made fibre waste into the EU is subject to duty rates of 3% to 4%. These wastes can be used for recycling and production of regenerated fibres. Correct classification of waste and compliance with Regulation (EC) No 1013/2006 on waste shipments are required. Heading 5505 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 5505 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 5505 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 man-made fibre waste into the EU is subject to duty rates of 3% to 4%. These wastes can be used for recycling and production of regenerated fibres. Correct classification of waste and compliance with Regulation (EC) No 1013/2006 on waste shipments are required. Duty rates for man-made fibre waste are 3%-4% depending on the fibre type. Synthetic and artificial waste are classified in separate subheadings of heading 5505. Waste intended for recycling may be subject to the requirements of the waste shipment regulation. Correct distinction between waste and raw material is crucial for customs classification. When importing goods under heading 5505 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 5505 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 5505 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.

Heading 5505 covers waste of man-made fibres — spinning waste, garnetted stock and noils. Distinction from 5503/5504 (new fibres): waste and recovered materials. Cotton waste — 5202. Wool waste — 5103/5104. Common mistake: recycled PET fibres as new in 5503. Decisive: whether material is waste/recycled, not factory-new fibre.