WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
55.05 - Waste (including noils, yarn waste and garnetted stock) of man-made fibres. - Of synthetic fibres 5505.20 - Of artificial fibres 5505.10 This heading covers waste of man-made fibres (filaments and staple fibres - see the General Explanatory Note to Chapter 54) and includes : (1) Fibre wastes (soft waste), such as relatively long fibres obtained as waste during the formation and rocessing of filaments; short fibres obtained as waste from the cardin , combing and ot er processes preparatory to the spinning of staple fibres (e.g., noils, sma I broken pieces of laps, slivers or ravings). K S (2) Yarn wastes hard waste), i-e.,broken, knotted or tangled yarns collected as waste during the spinning, oubling, reeling, weaving, knitting, etc., operations. (3) Garnetted stock, i.e., fibres obtained by tearing rags or yarns into their component fibres. Such wastes are classified in this heading whether or not they have been bleached or dyed, provided that they have not been carded, combed or otherwise processed for spinning. The heading does not include : (a) Wadding (heading 30.05 or 56.01). (b) Waste fibres, carded, combed or otherwise processed for spinning (heading 55.06 or 55.07). (c) Textile flock and dust and mill neps (heading 56.01). (d) New or used rags (Chapter 63).
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.