length equal to the length of the tow, meeting the following specifications :
絲束長度超過２公尺； Length of tow exceeding 2 m;
（甲） (a)
撚度每公尺小於五撚者； Twist less than 5 turns per metre;
（乙） (b)
每根長纖單絲之支數小於67分德士（decitex）； Measuring per filament less than 67 decitex;
（丙） (c)
所稱合成纖維長纖絲束僅指：該絲束必須經延伸 者，即其長度不能超過其本身長度100％者；
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;
（丁） (d)
長纖絲束總支數超過20,000分德士（decitex）。 Total measurement of tow more than 20,000 decitex.
（戊） (e)
長纖絲束之長度，不超過兩公尺者歸屬第5503或 5504節。
Tow of a length not exceeding 2 m is to be classified in
heading 55.03 or 55.04.
CR 5501 合成纖維絲束 Synthetic filament tow
5501.10 尼龍或其他聚醯胺製 Of nylon or other polyamides
5501.10.00 00 2 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
尼龍或其他聚醯胺纖維 絲束
Filament tow of nylon or other polyamides 5501.20 聚酯製 Of polyesters
5501.20.00 00 0 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚酯纖維絲束 Filament tow of polyesters
5501.30 聚丙烯腈或改質聚丙烯 腈製
Acrylic or modacrylic
5501.30.00 00 8 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚丙烯腈或改質聚丙烯 腈纖維絲束
Filament tow of acrylic or modacrylic
5501.40 聚丙烯製 Of polypropylene
5501.40.00 00 6 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚丙烯纖維絲束 polypropylene filament tow
5501.90 其他 Other
5501.90.00 00 5 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
其他合成纖維絲束 Other synthetic filament tow
5502 再生纖維絲束 Artificial filament tow 5502.10 醋酸纖維素製 Of cellulose acetate
5502.10.00 00 1 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 醋酸纖維素絲束 Filament tow of cellulose 2.5%
acetate
5502.90 其他 Other
5502.90.00 00 4 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他再生纖維絲束 Other artificial filament tow 2.5%
5503 未初梳、未精梳或未另行 處理以供紡製用之合成纖 維棉
Synthetic staple fibres, not carded, combed or otherwise processed for spinning
－尼龍或其他聚醯胺製 -Of nylon or other polyamides:
5503.11 芳香族聚醯胺製 Of aramids
5503.11.00 00 9 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
1.5% MW0
芳香族聚醯胺纖維棉
，未初梳、未精梳或未 另行處理以供紡製用者
Staple fibres of aramids, not carded, combed or otherwise processed for spinning
5503.19 其他 Other
5503.19.00 00 1 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
1.5% MW0
尼龍或其他聚醯胺纖維 棉，未初梳、未精梳或 未另行處理以供紡製用 者
Staple fibres of nylon or other polyamides, not carded, combed or otherwise processed for spinning 5503.20 聚酯製 Of polyesters
5503.20.00 00 8 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
1.5% MW0
聚酯纖維棉，未初梳、
未精梳或未另行處理以 供紡製用者
Staple fibres of polyesters, not carded, combed or otherwise processed for spinning
CR 5503.30 聚丙烯腈或改質聚丙烯
腈製
Acrylic or modacrylic
5503.30.00 00 6 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
1.5% MW0
聚丙烯腈或改質聚丙烯 腈纖維棉，未初梳、未 精梳或未另行處理以供 紡製用者
Staple fibres of acrylic or modacrylic, not carded, combed or otherwise processed for spinning 5503.40 聚丙烯製 Of polypropylene
5503.40.00 00 4 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 聚丙烯纖維棉，未初梳 1.5%
、未精梳或未另行處理 以供紡製用者
Staple fibres of
polypropylene, not carded, combed or otherwise processed for spinning
5503.90 其他 Other
5503.90.10 00 1 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 供製工業用不織布研磨 10%
材料用合成纖維棉
Synthetic staple fibres for use in the manufacture of industrial bonded fabric for finishing use
5503.90.90 00 4 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, CN,NZ,SG) 其他合成纖維棉，未初 1.5%
梳、未精梳或未另行處 理以供紡製用者
Other synthetic staple fibres, not carded, combed or otherwise processed for spinning
5504 未初梳、未精梳或未另行 處理以供紡製用之再生纖 維棉
Artificial staple fibres, not carded, combed or otherwise processed for spinning 5504.10 黏液嫘縈製 Of viscose rayon
5504.10.00 00 9 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% MP1
黏液嫘縈纖維棉，未初 梳、未精梳或未另行處 理以供紡製用者
Staple fibres of viscose rayon, not carded, combed or otherwise processed for spinning
5504.90 其他 Other
5504.90.00 00 2 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% MP1
其他再生纖維棉，未初 梳、未精梳或未另行處 理以供紡製用者
Other artificial staple fibres, not carded, combed or otherwise processed for spinning
5505 人造纖維廢料（包括下腳
、廢料及經拉鬆處理之回 收纖維）
Waste (including noils, yarn waste & garnetted stock) of man-made fibres 5505.10 合成纖維製 Of synthetic fibres
5505.10.00 00 8 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 合成纖維廢料 Waste of synthetic fibres 2.5%
5505.20 再生纖維製 Of artificial fibres
5505.20.00 00 6 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% MW0
再生纖維廢料 Waste of artificial fibres
5506 已初梳、已精梳或已另行 處理以供紡製用之合成纖 維棉
Synthetic staple fibres, carded, combed or otherwise processed for spinning
5506.10 尼龍或其他聚醯胺製 Of nylon or other polyamides
CR
5506.10.00 00 7 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 尼龍或其他聚醯胺纖維 10%
棉，已初梳、已精梳或 已另行處理以供紡製用 者
Staple fibres of nylon or other polyamides, carded, combed or otherwise processed for spinning 5506.20 聚酯製 Of polyesters
5506.20.00 00 5 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚酯纖維棉，已初梳、
已精梳或已另行處理以 供紡製用者
Staple fibres of polyesters, carded, combed or otherwise processed for spinning
5506.30 聚丙烯腈或改質聚丙烯 腈製
Acrylic or modacrylic
5506.30.00 00 3 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚丙烯腈或改質聚丙烯 腈纖維棉，已初梳、已 精梳或已另行處理以供 紡製用者
Staple fibres of acrylic or modacrylic, carded, combed or otherwise processed for spinning
5506.40 聚丙烯製 Of polypropylene
5506.40.00 00 1 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
聚丙烯纖維棉，已初梳
、已精梳或已另行處理 以供紡製用者
Staple fibres of polypropylene, carded, combed or otherwise processed for spinning
5506.90 其他 Other
5506.90.00 00 0 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
10% MW0
其他合成纖維棉，已初 梳、已精梳或已另行處 理以供紡製用者
Other synthetic staple fibres, carded, combed or otherwise processed for spinning
5507 已初梳、已精梳或已另行 處理以供紡製用之再生纖 維棉
Artificial staple fibres, carded, combed or otherwise processed for spinning
5507.00 已初梳、已精梳或已另 行處理以供紡製用之再 生纖維棉
Artificial staple fibres, carded, combed or otherwise processed for spinning
5507.00.00 00 8 KGM 1.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
2.5% MP1
已初梳、已精梳或已另 行處理以供紡製用之再 生纖維棉
Artificial staple fibres carded, combed or otherwise processed for spinning
5508 不論是否供零售用之人造 纖維棉製之縫紉線
Sewing thread of man-made staple fibres, whether or not put up for retail sale
5508.10 合成纖維棉製 Of synthetic staple fibres
5508.10.00 00 5 KGM 4% 免稅Free
(LDCs,PA,GT,NI,S V,HN,CN,NZ,SG) 合成纖維棉製縫紉線 5%
，不論是否供零售用者
Sewing thread of synthetic staple fibres, whether or not put up for retail sale 5508.20 再生纖維棉製 Of artificial staple fibres
5508.20.00 00 3 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
再生纖維棉製縫紉線
，不論是否供零售用者
Sewing thread of artificial staple fibres, whether or not put up for retail sale
5509 非供零售用之合成纖維棉 紗（縫紉線除外）
Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale
CR
－含尼龍或其他聚醯胺 纖維棉重量在８５％及 以上者︰
-Containing 85% or more by weight of staple fibres of nylon or other polyamides : 5509.11 單股紗 Single yarn
5509.11.00 00 3 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 單股紗，含尼龍或其他 5%
聚醯胺纖維棉重量在 ８５％及以上，非供零 售用者
Single yarn, containing 85%
or more by weight of staple fibres of nylon or other polyamides, not put up for retail sale
5509.12 多股（合股）或粗股紗 Multiple (folded) or cabled yarn
5509.12.00 00 2 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 多股（合股）或粗股紗 5%
，含尼龍或其他聚醯胺 纖維棉重量在８５％及 以上，非供零售用者
Multiple (folded) or cabled yarn, containing 85% or more by weight of staple fibres, of nylon or other polyamides, not put up for retail sale
－含聚酯纖維棉重量在 ８５％及以上者︰
-Containing 85% or more by weight of polyester staple fibres :
5509.21 單股紗 Single yarn
5509.21.00 00 1 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
單股紗，含聚酯纖維棉 重量在８５％及以上
，非供零售用者
Single yarn, containing 85%
or more by weight of polyester staple fibres, not put up for retail sale
5509.22 多股（合股）或粗股紗 Multiple (folded) or cabled yarn
5509.22.00 00 0 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, CN,NZ,SG) 多股（合股）或粗股紗 5%
，含聚酯纖維棉重量在 ８５％及以上，非供零 售用者
Multiple (folded) or cabled yarn, containing 85% or more by weight of polyester staple fibres, not put up for retail sale
－含聚丙烯腈或改質聚 丙烯腈纖維棉重量在 ８５％及以上者︰
-Containing 85% or more by weight of acrylic or modacrylic staple fibres : 5509.31 單股紗 Single yarn
5509.31.00 00 9 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
單股紗，含聚丙烯腈或 改質聚丙烯腈纖維棉重 量在８５％及以上，非 供零售用者
Single yarn, containing 85%
or more by weight of acrylic or modacrylic staple fibres, not put up for retail sale
5509.32 多股（合股）或粗股紗 Multiple (folded) or cabled yarn
5509.32.00 00 8 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 多股（合股）或粗股紗 5%
，含聚丙烯腈或改質聚 丙烯腈纖維棉重量在 ８５％及以上，非供零 售用者
Multiple (folded) or cabled yarn, containing 85% or more by weight of acrylic or modacrylic staple fibres, not put up for retail sale
－其他紗，含合成纖維 棉重量在８５％及以上 者︰
-Other yarn, containing 85% or more by weight of synthetic staple fibres :
CR 5509.41 單股紗 Single yarn
5509.41.00 00 7 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他單股紗，含合成纖 5%
維棉重量在８５％及以 上，非供零售用者
Other single yarn, containing 85% or more by weight of synthetic staple fibres, not put up for retail sale
5509.42 多股（合股）或粗股紗 Multiple (folded) or cabled yarn
5509.42.00 00 6 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他多股（合股）或粗 5%
股紗，含合成纖維棉重 量在８５％及以上，非 供零售用者
Other multiple (folded) or cabled yarn, containing 85%
or more by weight of synthetic staple fibres, not put up for retail sale
－其他聚酯纖維棉紗︰ -Other yarn, of polyester staple fibres :
5509.51 主要或單獨與再生纖維 棉混製者
Mixed mainly or solely with artificial staple fibres
5509.51.00 00 4 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚酯纖維棉紗，主 要或單獨與再生纖維棉 混製者
Other yarn of polyester staple fibres, mixed mainly or solely with artificial staple fibres
5509.52 主要或單獨與羊毛或動 物細毛混製者
Mixed mainly or solely with wool or fine animal hair
5509.52.00 00 3 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚酯纖維棉紗，主 要或單獨與羊毛或動物 細毛混製者
Other yarn of polyester staple fibres, mixed mainly or solely with wool or fine animal hair
5509.53 主要或單獨與棉花混製
之聚酯纖維棉紗 Mixed mainly or solely with cotton
5509.53.00 00 2 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他聚酯纖維棉紗，主 5%
要或單獨與棉花混製者
Other yarn of polyester staple fibres, mixed mainly or solely with cotton
5509.59 其他 Other
5509.59.00 00 6 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚酯纖維棉紗 Other yarn of polyester staple fibres
－其他聚丙烯腈或改質
聚丙烯腈纖維棉紗︰ -Other yarn, of acrylic or modacrylic staple fibres :
5509.61 主要或單獨與羊毛或動 物細毛混製者
Mixed mainly or solely with wool or fine animal hair
5509.61.00 00 2 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚丙烯腈或改質聚 丙烯腈纖維棉紗，主要 或單獨與羊毛或動物細 毛混製者
Other yarn of acrylic or modacrylic staple fibres, mixed mainly or solely with wool or fine animal hair
5509.62 主要或單獨與棉花混製 者
Mixed mainly or solely with cotton
5509.62.00 00 1 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚丙烯腈或改質聚 丙烯腈纖維棉紗，主要 或單獨與棉花混製者
Other yarn, of acrylic or modacrylic staple fibres, mixed mainly or solely with cotton
CR
5509.69 其他 Other
5509.69.00 00 4 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他聚丙烯腈或改質聚 丙烯腈纖維棉紗
Other yarn of acrylic or modacrylic staple fibres
－其他合成纖維棉紗︰ -Other yarn :
5509.91 主要或單獨與羊毛或動 物細毛混製者
Mixed mainly or solely with wool or fine animal hair
5509.91.00 00 6 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MW0
其他合成纖維棉紗，主 要或單獨與羊毛或動物 細毛混製者
Other yarn of synthetic staple fibres, mixed mainly or solely with wool or fine animal hair
5509.92 主要或單獨與棉花混製
者 Mixed mainly or solely with
cotton
5509.92.00 00 5 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他合成纖維棉紗，主 5%
要或單獨與棉花混製者
Other yarn of synthetic staple fibres, mixed mainly or solely with cotton
5509.99 其他 Other
5509.99.00 00 8 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他合成纖維棉紗 Other yarn of synthetic staple 5%
fibres 5510 非供零售用之再生纖維棉
紗（縫紉線除外） Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale
－含再生纖維棉重量在
８５％及以上者︰ -Containing 85% or more by weight of artificial staple fibres:
5510.11 單股紗 Single yarn
5510.11.00 00 0 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MP1
單股紗，含再生纖維棉 重量在８５％及以上
，非供零售用者
Single yarn, containing 85%
or more by weight of artificial staple fibres, not put up for retail sale
5510.12 多股（合股）或粗股紗 Multiple (folded) or cabled yarn
5510.12.00 00 9 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 多股（合股）或粗股紗 5%
，含再生纖維棉重量在 ８５％及以上，非供零 售用者
Multiple (folded) or cabled yarn, containing 85% or more by weight of artificial staple fibres, not put up for retail sale
5510.20 主要或單獨與羊毛或動 物細毛混製之其他紗
Other yarn, mixed mainly or solely with wool or fine animal hair
5510.20.00 00 9 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MP1
其他再生纖維棉紗，主 要或單獨與羊毛或動物 細毛混製，非供零售用 者
Other yarn of artificial staple fibres, mixed mainly or solely with wool or fine animal hair, not put up for retail sale
5510.30 主要或單獨與棉花混製 之其他紗
Other yarn, mixed mainly or solely with cotton
CR
5510.30.00 00 7 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 其他再生纖維棉紗，主 5%
要或單獨與棉花混製
，非供零售用者
Other yarn of artificial staple fibres, mixed mainly or solely with cotton, not put up for retail sale
5510.90 其他紗 Other yarn
5510.90.00 00 4 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG)
5% MP1
其他再生纖維棉紗，非 供零售用者
Other yarn of artificial staple fibres, not put up for retail sale
5511 供零售用之人造纖維棉紗
（縫紉線除外） Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale
5511.10 合成纖維棉製，含合成 纖維重量在８５％及以 上者
Of synthetic staple fibres, containing 85% or more by weight of such fibres
5511.10.00 00 0 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 合成纖維棉紗，含合成 5%
纖維重量在８５％及以 上，供零售用者
Yarn of synthetic staple fibres, containing 85% or more by weight of such fibres, put up for retail sale
5511.20 合成纖維棉製，含合成 纖維重量未達８５％者
Of synthetic staple fibres, containing less than 85% by weight of such fibres
5511.20.00 00 8 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 合成纖維棉紗，含合成 5%
纖維重量未達 ８５％，供零售用者
Yarn of synthetic staple fibres, containing less than 85% by weight of such fibres, put up for retail sale 5511.30 再生纖維棉製 Of artificial staple fibres
5511.30.00 00 6 KGM 4% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 再生纖維棉紗，供零售 5%
用者 Yarn of artificial staple
fibres, put up for retail sale
5512 含合成纖維棉重量在 ８５％及以上之梭織物
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres
－含聚酯纖維棉重量在 ８５％及以上者︰
-Containing 85% or more by weight of polyester staple fibres :
5512.11 未漂白或漂白者 Unbleached or bleached
5512.11.10 00 6 MTK
KGM
7.5% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 含聚酯纖維棉重量在 10%
８５％及以上之本色
（未漂白）梭織物
Woven fabrics, containing 85% or more by weight of polyester staple fibres, grey (unbleached)
5512.11.20 00 4 MTK
KGM
10% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 含聚酯纖維棉重量在 10%
８５％及以上之漂白梭 織物
Woven fabrics, containing 85% or more by weight of polyester staple fibres, bleached
5512.19 其他 Other
5512.19.00 00 0 MTK
KGM
10% 免稅Free
(PA,GT,NI,SV,HN, NZ,SG) 含聚酯纖維棉重量在 10%
８５％及以上之其他梭 織物
Other woven fabrics, containing 85% or more by weight of polyester staple fibres