MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

Chapter 54 of the EU Customs Tariff covers man-made filaments, i.e. synthetic and artificial fibres in the form of filaments, as well as strip and the like of man-made textile materials used in the textile industry. Synthetic fibres include nylon (polyamide), polyester, acrylic, polypropylene and other synthetic polymers. Artificial fibres are primarily viscose, cellulose acetate and cupro, obtained from processed natural raw materials. CN codes of Chapter 54 range from heading 5401 (sewing thread of man-made filaments) to heading 5408 (woven fabrics of artificial filament yarn). This chapter is one of the most important in Section XI for the modern textile industry, as synthetic fibres account for over 60% of global textile production. Imports include both raw materials (tow, multifilament yarns) and finished fabrics. Headings 5402-5403 classify yarns of synthetic and artificial filaments, while headings 5407-5408 cover fabrics. The distinction between filaments (Chapter 54) and staple fibres (Chapter 55) is essential, as it affects classification and the duty rate.

Customs duty rates on man-made filaments depend on the type of fibre and the degree of processing. Yarns of synthetic filaments (heading 5402) are subject to rates from 4% to 5%. Yarns of artificial filaments (5403) carry similar rates from 4% to 5%. Sewing thread (5401) is subject to rates from 4.3% to 5.2%. Woven fabrics of synthetic filament yarn (5407) carry rates from 8% to 12%, and similarly woven fabrics of artificial filament yarn (5408). Monofilament and synthetic strip carry rates from 5% to 8%. For importers, the 23% VAT added to the customs value plus the duty is a relevant factor.

When classifying man-made filaments, the key distinction is between synthetic fibres (from synthetic polymers) and artificial fibres (from processed cellulose). The form of the product must then be determined: tow, multifilament yarn, monofilament, strip or fabric. For yarn, the linear mass, twist and preparation for retail sale are relevant. Fabrics are classified by composition, surface mass and degree of processing. The distinction between filaments (Chapter 54) and staple fibres (Chapter 55) is important - the fibre length in the final product is the determining factor.