Analysis
HTS 5501.20.00 covers synthetic filament tow: of polyesters under heading 5501 (synthetic filament tow).
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 55 (23rd percentile of 133 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 45%, 6.0 times the general rate.
Census statistics map these goods to NAICS 325220 (Artificial and Synthetic Fibers and Filaments Manufacturing), an industry of 129 US establishments employing 13,925 people, the industry a domestic producer of these goods reports under.
All 5 neighbouring lines carry the same 7.5% rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5501.11.00 | Of nylon or other polyamides: of aramids | 7.5% |
| 5501.19.00 | Of nylon or other polyamides: other | 7.5% |
| 5501.30.00 | Acrylic or modacrylic | 7.5% |
| 5501.40.00 | Synthetic filament tow: of polypropylene | 7.5% |
| 5501.90.01 | Synthetic filament tow: other | 7.5% |