Synthetic filament tow

Heading 5501 covers synthetic filament tow. This includes tow of nylon, polyesters, acrylic fibres, polypropylene and other synthetic fibres. Tow is a bundle of continuous parallel filaments, uncut, intended for further processing, mainly cutting into staple fibres. Import of synthetic tow into the EU is subject to duty rates of 4% to 5%. These products are semi-finished goods of the textile industry. Proper labelling of polymer type and REACH compliance are required. Heading 5501 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 5501 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 5501 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 synthetic tow into the EU is subject to duty rates of 4% to 5%. Proper labelling of polymer type and REACH compliance are required. Synthetic filament tow is a semi-finished product intended for cutting into staple fibres. Duty rates are 4%-5% depending on the polymer type. Correct identification of the polymer type (nylon, polyester, acrylic) is necessary for classification. Products must comply with REACH requirements regarding chemical substances. When importing goods under heading 5501 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 5501 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 5501 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 5501 covers tow of synthetic filaments (nylon, polyester, acrylic, PP) — intermediate for cutting into staple. Distinction from 5502 (artificial tow) and 5503 (cut staple). Tow is a bundle of parallel filaments >20,000 dtex. Common mistake: loose staple fibres as tow — loose is 5503. Decisive: tow form (uncut, parallel) and polymer type.