Cellulose acetate tow is predominantly used to manufacture cigarette filters, but its classification under 550210 is based on its material composition and form — not its intended end use. The same tow used for textile staple or nonwoven applications classifies identically.

The distinction rests on the polymer source: artificial tow is regenerated from natural cellulose (acetate, viscose rayon), while synthetic tow is made from petrochemical polymers (polyester, nylon, acrylic). Laboratory fiber analysis or supplier documentation confirming the polymer type is typically required to support the classification.