Analysis
HTS 5403.33.00 covers of cellulose acetate 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 8.8%. 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.
Rates on the nearby lines range from 7.5% to 10%. The costliest confusion would be with 5403.49.90 (other: other (606)) at 7.5%, a difference of 1.3 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 50%, 5.7 times the general rate.
For statistics it divides in two: 5403.33.00.20 for monofilament; multifilament, untwisted or with twist of… and 5403.33.00.40 for multifilament, with twist of 5 turns or more per ` meter…. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 8.8% of the customs value, which is in the middle of the rates in chapter 54 (48th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $880 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring 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% |
| 5403.31.00 | Of viscose rayon, untwisted or with a twist not ex- ceeding 120 turns/m | 10% |
| 5403.32.00 | Of viscose rayon, with a twist exceeding 120 turns/m (606) | 10% |
| 5403.39.10 | Textured yarn (600) | 10% |
| 5403.39.90 | Other: other | 8% |
| 5403.41.00 | Of viscose rayon (606) | 9.1% |
| 5403.42.00 | Of cellulose acetate (606) | 8% |
| 5403.49.10 | Textured yarn (600) | 9.1% |
| 5403.49.90 | Other: other (606) | 7.5% |