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Heading 5505 : Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
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 processing of filaments; short fibres obtained as waste from the carding, combing and other processes preparatory to the spinning of staple fibres (e.g., noils, small broken pieces of laps, slivers or rovings). (2) Yarn wastes (hard waste), i.e., broken, knotted or tangled yarns collected as waste during the spinning, doubling, 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).
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