WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
55.04 - Artificial staple fibres, not carded, combed or otherwise processed for spinning. 5504.10 5504.90 - Of viscose rayon - Other The Explanatory Note to heading 55.03 applies, mutatis mutandis, to the products of this heading.
1.- Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications : (a) Length of tow exceeding 2 m; (b) Twist less than 5 turns per metre; (c) Measuring per filament less than 67 decitex; (d) Synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length; (e) Total measurement of tow more than 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.