HTS subheading · chapter 54
5407.61
Containing 85 percent or more by weight of non textured polyester filaments
Analysis
Subheading 5407.61 covers containing 85 percent or more by weight of non textured polyester filaments, within heading 5407. 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 6 US tariff lines below it are national.
None of its 6 lines is duty-free at the general rate. Rates run from 14.9% to 14.9% with a median of 14.9%, so the line you choose sets the duty.
The US splits it as follows: 5407.61.11 for wholly of polyester, of single yarns measuring not less than 75… (19.4¢/kg + 18%), 5407.61.19 for dyed, measuring less than 77 cm in width or less than 77 cm between… (19.4¢/kg + 18%), 5407.61.21 for wholly of polyester, of single yarns meas- uring not less than 75… (12.2¢/kg + 11.3%), 5407.61.29 for of yarns of different colors, the thread count of which per cm… (12.2¢/kg + 11.3%), 5407.61.91 for wholly of polyester, of single yarns meas- uring not less than 75… (14.9%) and 5407.61.99 for other: other (14.9%).
4 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5407.61.11 | Wholly of polyester, of single yarns measuring not less than 75 decitex but not more than 80 decitex, having 24 filaments per yarn and with a twist of 900 or more turns per meter (619) | 19.4¢/kg + 18% |
| 5407.61.19 | Dyed, measuring less than 77 cm in width or less than 77 cm between selvages, the thread count of which per cm (treating multiple (folded) or cabled yarns as single threads) is over 69 but not over 142 in the warp and over 31 but not over 71 in the filling: other (619) | 19.4¢/kg + 18% |
| 5407.61.21 | Wholly of polyester, of single yarns meas- uring not less than 75 decitex but not more than 80 decitex, having 24 filaments per yarn and with a twist of 900 or more turns per meter (619) | 12.2¢/kg + 11.3% |
| 5407.61.29 | Of yarns of different colors, the thread count of which per cm (treating multiple (folded) or cabled yarns as single threads) is over 69 but not over 142 in the warp and over 31 but not over 71 in the filling: other (619) | 12.2¢/kg + 11.3% |
| 5407.61.91 | Wholly of polyester, of single yarns meas- uring not less than 75 decitex but not more than 80 decitex, having 24 filaments per yarn and with a twist of 900 or more turns per meter (619) | 14.9% |
| 5407.61.99 | Other: other | 14.9% |