HTS heading · chapter 54
5408
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405
Analysis
Heading 5408 of the Harmonized Tariff Schedule covers woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. It divides into 9 six-digit subheadings and 26 eight-digit tariff lines, with 57 ten-digit statistical suffixes below them.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 5408.31.05 (containing 36 percent or more by weight of wool…).
4 of its 25 lines with a percentage rate are duty-free at the general rate (16%) and 21 are dutiable, from duty-free up to 25%. The median line pays 12%.
1 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.
The largest subheadings are 5408.33 (of yarns of different colors, 5 lines), 5408.23 (of yarns of different colors, 4 lines), 5408.32 (dyed, 4 lines) and 5408.34 (printed, 4 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5408.10.00 | Woven fabrics obtained from high tenacity yarn of viscose rayon (618) | 14.9% |
| 5408.21.00 | Unbleached or bleached | 14.9% |
| 5408.22.10 | Of cuprammonium rayon (618) | 14.9% |
| 5408.22.90 | Dyed: other | 14.9% |
| 5408.23.11 | Of cuprammonium rayon (618) | Free |
| 5408.23.19 | 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 (618) | Free |
| 5408.23.21 | Of cuprammonium rayon (618) | 12% |
| 5408.23.29 | Other: other | 12% |
| 5408.24.10 | Of cuprammonium rayon (618) | 12% |
| 5408.24.90 | Printed: other | 12% |
| 5408.31.05 | Containing 36 percent or more by weight of wool or fine animal hair | 25% |
| 5408.31.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.31.20 | Unbleached or bleached: other | 14.9% |
| 5408.32.05 | Containing 36 percent or more by weight of wool or fine animal hair | 19.7% |
| 5408.32.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.32.30 | Containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618) | 6.9% |
| 5408.32.90 | Other: other | 15% |
| 5408.33.05 | Containing 36 percent or more by weight of wool or fine animal hair | 19.6% |
| 5408.33.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.33.15 | Containing 85 percent or more by weight of man-made filaments, 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 (618) | 12.3¢/kg + 11.4% |
| 5408.33.30 | Containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618) | 6.9% |
| 5408.33.90 | Other: other | 12% |
| 5408.34.05 | Containing 36 percent or more by weight of wool or fine animal hair | Free |
| 5408.34.10 | Mixed mainly or solely with wool or fine animal hair: other (624) | 12% |
| 5408.34.30 | Containing 30 percent or more by weight of silk or silk waste, valued over $33 per kg (618) | Free |
| 5408.34.90 | Other: other | 12% |