Analysis
HTS 5403.39.90 covers other: other 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%. 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.
Within this group the rate runs from 7.5% to 10%. Compared with 5403.39.10 (textured yarn (600)), which pays 10%, a misclassification either way moves the duty by 2 percentage points.
The general duty rate is 8% of the customs value, which is in the middle of the rates in chapter 54 (32nd percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 6.2 times the general rate.
For statistics it divides in two: 5403.39.90.20 for monofilament; multifilament, untwisted or with twist of… and 5403.39.90.40 for multifilament, with twist of 5 turns or more per meter (606). Both pay the same duty; the suffix records which kind was imported.
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% |
| 5403.33.00 | Of cellulose acetate | 8.8% |
| 5403.39.10 | Textured yarn (600) | 10% |
| 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% |