Analysis
Subheading 5403.10 covers high tenacity yarn of viscose rayon, within heading 5403. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 9.1% to 10% with a median of 9.55%, so the line you choose sets the duty.
The US splits it as follows: 5403.10.30 for high tenacity yarn of viscose rayon: single yarn (10%) and 5403.10.60 for multiple (folded) or cabled (606) (9.1%).
By Census's concordance, most of its statistical lines are made by Artificial and Synthetic Fibers and Filaments Manufacturing (325220). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 5403.10 once they fall within heading 5403 (artificial filament yarn (other than sewing thread), not put up for retail sale…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5403.10.30 | High tenacity yarn of viscose rayon: single yarn | 10% |
| 5403.10.60 | Multiple (folded) or cabled (606) | 9.1% |