HTS tariff line · chapter 55
5504.10.00
Artificial staple fibers, not carded, combed or otherwise processed for spinning: of viscose rayon
Analysis
HTS 5504.10.00 covers artificial staple fibers, not carded, combed or otherwise processed for spinning: of viscose rayon under heading 5504 (artificial staple fibers, not carded, combed or otherwise processed for spinning).
The general duty rate is 4.3% of the customs value, which is at the low end of the rates in chapter 55 (10th percentile of 133 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 in duty before any Chapter 99 additions or preference claims.
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 4.3%. 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 column 2 rate, for countries without normal trade relations, is 25%, 5.8 times the general rate.
The other line in the same group is 5504.90.00 (artificial staple fibers, not carded, combed or otherwise…, 4.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5504.90.00 | Artificial staple fibers, not carded, combed or otherwise processed for spinning: other | 4.3% |