HTS heading · chapter 55
5504
Artificial staple fibers, not carded, combed or otherwise processed for spinning
Analysis
Heading 5504 of the Harmonized Tariff Schedule covers artificial staple fibers, not carded, combed or otherwise processed for spinning. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 4.3% to 4.3% with a median of 4.3%, so the line you choose sets the duty.
Its median rate of 4.3% sits at the 10th percentile of the headings in chapter 55.
The largest subheadings are 5504.10 (unnamed, 1 line) and 5504.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Artificial and Synthetic Fibers and Filaments Manufacturing (325220). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5504.10.00 | Artificial staple fibers, not carded, combed or otherwise processed for spinning: of viscose rayon | 4.3% |
| 5504.90.00 | Artificial staple fibers, not carded, combed or otherwise processed for spinning: other | 4.3% |