HTS heading · chapter 54
5406
Man-made filament yarn (other than sewing thread), put up for retail sale
Analysis
Heading 5406 of the Harmonized Tariff Schedule covers man-made filament yarn (other than sewing thread), put up for retail sale. It has 2 tariff lines.
None of its 2 lines is duty-free at the general rate. Rates run from 7.5% to 7.5% with a median of 7.5%, so the line you choose sets the duty.
Its lines are 5406.00.10 for synthetic filament yarn (7.5%) and 5406.00.20 for artificial filament yarn (200) (7.5%).
Its median rate of 7.5% sits at the 21st percentile of the headings in chapter 54.
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5406.00.10 | Synthetic filament yarn | 7.5% |
| 5406.00.20 | Artificial filament yarn (200) | 7.5% |