Analysis
HTS 5502.10.00 covers of cellulose acetate under heading 5502 (artificial 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.
The other line in the same group is 5502.90.00 (artificial filament tow: other, 7.5%).
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. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5502.90.00 | Artificial filament tow: other | 7.5% |