Analysis
HTS 5403.41.00 covers of viscose rayon (606) under heading 5403 (artificial filament yarn (other than sewing thread), not put up for retail sale…).
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 9.1%. 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 5403.49.90 (other: other (606)), which pays 7.5%, a misclassification either way moves the duty by 1.6 percentage points.
The column 2 rate, for countries without normal trade relations, is 55%, 6.0 times the general rate.
The general duty rate is 9.1% of the customs value, which is in the middle of the rates in chapter 54 (54th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $910 in duty before any Chapter 99 additions or preference claims.
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% |
| 5403.39.90 | Other: other | 8% |
| 5403.42.00 | Of cellulose acetate (606) | 8% |
| 5403.49.10 | Textured yarn (600) | 9.1% |
| 5403.49.90 | Other: other (606) | 7.5% |