5406.00

Analysis

Subheading 5406.00 covers man-made filament yarn (other than sewing thread), put up for retail sale, within heading 5406. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

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.

The US splits it as follows: 5406.00.10 for synthetic filament yarn (7.5%) and 5406.00.20 for artificial filament yarn (200) (7.5%).

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.

Goods only reach 5406.00 once they fall within heading 5406 (). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.