5403.31.00

Analysis

HTS 5403.31.00 covers of viscose rayon, untwisted or with a twist not ex- ceeding 120 turns/m under heading 5403 (artificial filament yarn (other than sewing thread), not put up for retail sale…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 10%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

Neighbouring lines carry rates from 7.5% to 10%, so the exact line matters. The widest gap is with 5403.49.90 (other: other (606)), at 7.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.

The column 2 rate, for countries without normal trade relations, is 50%, 5.0 times the general rate.

For statistics it divides in two: 5403.31.00.20 for monofilament; multifilament, untwisted or with twist of… and 5403.31.00.40 for multifilament, with twist of 5 turns or more per meter (606). Both pay the same duty; the suffix records which kind was imported.

The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 54 (57th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.