UK Harmonised System · Section XI — Textiles and textile articles

Chapter 54 — Man-made filaments; strip and the like of man-made textile materials

8 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. Throughout the nomenclature, the term 'man-made fibres' means staple fibres and filaments of organic polymers produced by manufacturing processes, either: a. by polymerisation of organic monomers, to produce polymers such as polyamides, polyesters polyolefins or, polyurethanes, or by chemical modification of polymers produced by this process (for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)); or b. by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein, and other proteins or alginic acid) to produce polymers such as cellulose acetate or alginates. The terms 'synthetic' and 'artificial', used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading [5404](/headings/5404) or [5405](/headings/5405) are not considered to be man-made fibres. The terms 'man-made', 'synthetic' and 'artificial' shall have the same meanings when used in relation to 'textile materials'. 2. Headings [5402](/headings/5402) and [5403](/headings/5403) do not apply to synthetic or artificial filament tow of Chapter [55](/chapters/55).

Headings in Chapter 54

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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