Analysis
HTS 5408.23.21 covers of cuprammonium rayon (618) under heading 5408 (woven fabrics of artificial filament yarn, including woven fabrics obtained from…).
Neighbouring lines carry rates from duty-free to 12%, so the exact line matters. The widest gap is with 5408.23.19 (the thread count of which per cm (treating multiple (folded) or…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 12 percentage points.
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 12%. 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 12% of the customs value, which is in the middle of the rates in chapter 54 (67th percentile of 123 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 81%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 5408.23.29 | Other: other | 12% |