Analysis
HTS 5501.30.00 covers acrylic or modacrylic under heading 5501 (synthetic filament tow). US Customs collects import statistics for it under 2 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 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.
For statistics it divides in two: 5501.30.00.10 for containing 92 percent or more by weight of acrylonitrile… and 5501.30.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 5501.30.00.10 | Containing 92 percent or more by weight of acrylonitrile units with filaments numbering fewer than 70,000 (+/-2000) with filament diameter 1.59 decitex (plus or minus 0.027) or less, or in a separable tow construction capable of being separated into tows of 70,000 (+/-2000) or fewer with filament diameter 1.59 decitex (plus or minus 0.027) or less. | kg | 325220 |
| 5501.30.00.90 | Other | kg | 325220 |
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% |
| 5501.20.00 | Synthetic filament tow: of polyesters | 7.5% |
| 5501.40.00 | Synthetic filament tow: of polypropylene | 7.5% |
| 5501.90.01 | Synthetic filament tow: other | 7.5% |