Analysis
HTS 5406.00.10 covers synthetic filament yarn under heading 5406 (man-made filament yarn (other than sewing thread), put up for retail sale). US Customs collects import statistics for it under 3 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 7.5%. 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.
The general duty rate is 7.5% of the customs value, which is at the low end of the rates in chapter 54 (21st percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 55%, 7.3 times the general rate.
The other line in the same group is 5406.00.20 (artificial filament yarn (200), 7.5%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5406.00.20 | Artificial filament yarn (200) | 7.5% |