HS 550410 Of viscose rayon
Quick Answer: Viscose rayon staple fibers imported under HS 550410 enter the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 4.3% ad valorem, with preferential rates available for certain trade partners. This HS code specifically covers staple fibers of viscose rayon, which are manufactured cellulosic fibers produced from wood pulp or other plant sources, processed to resemble natural fibers like cotton or wool. Importers should be aware of potential anti-dumping duties or other trade remedies that may apply in certain jurisdictions, as these can significantly impact landed costs. According to CustomTariffs data, understanding these varying duty rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5504100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5504100000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5504100000 | 4.3% | Free (14 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 5504.10?
Imports of Of viscose rayon may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 550410 cover?
This subheading covers staple fibres of viscose rayon, which are artificial staple fibres obtained by the process of regenerating cellulose. According to the World Customs Organization's Harmonized System Explanatory Notes, these fibres are characterized by their short, discrete lengths, suitable for spinning into yarn. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to unspun viscose rayon staple fibres, often presented in bales or compressed forms, ready for further processing into textiles.
What falls outside HS 550410?
The following products are excluded from HS 550410: continuous filament viscose rayon, which is classified under HS 5501, and other artificial staple fibres not derived from viscose rayon, such as those made from acrylic, polyester, or nylon. Furthermore, finished textile products, such as woven fabrics or knitted articles made from viscose rayon staple fibre, are classified in later chapters of the HS nomenclature, based on their specific construction and composition, and are not covered by this subheading.
What are common classification mistakes for HS 550410?
A common error is misclassifying blends of viscose rayon staple fibre with other fibres. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, blends are generally classified according to the material that gives them their essential character. Importers may incorrectly classify a blend solely based on the presence of viscose rayon, overlooking a predominant other fibre, or fail to consider specific notes within Chapter 55 that may dictate classification based on fibre content percentages.
How should importers classify products under HS 550410?
The correct procedure for classifying products under HS 550410 involves confirming that the material is indeed artificial staple fibre derived from viscose rayon. Importers and customs brokers must examine product specifications, manufacturing processes, and laboratory test results if necessary to verify the fibre type and form. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing relevant Explanatory Notes from the WCO are crucial steps.
How is the duty calculated for products under HS 550410?
A bale of 200 kilograms of viscose rayon staple fibre, declared at a customs value of $500 USD, would attract a US duty of $100.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00 USD), and an additional specific duty of $0.375 per kilogram ($200 kg × $0.375/kg = $75.00 USD), totaling $100.00 USD. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 550410?
Several free trade agreements may reduce the applicable duty rate for HS 550410, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for developing countries. Under USMCA, originating goods from Canada or Mexico may enter the US duty-free. For GSP beneficiaries, a preferential rate of Free may apply, contingent on meeting origin criteria and providing a GSP Form A. Documentation required typically includes a Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 550410 (Of viscose rayon)?
The Most Favored Nation (MFN) duty rate for HS code 550410 is typically 4.3% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, under certain agreements, rates can be as low as Free (e.g., AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the import duty for HS 550410 calculated, and can you provide an example?
The import duty for HS code 550410 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.3% and the declared customs value of a shipment of viscose rayon is $10,000, the import duty would be calculated as: $10,000 (Value) × 0.043 (Duty Rate) = $430. Always ensure the customs value is determined according to the valuation rules of the importing country.
What are the key classification criteria to ensure goods are correctly classified under HS code 550410?
HS code 550410 specifically covers 'artificial staple fibers, not carded, combed or otherwise processed for spinning, of viscose rayon'. The key criterion is that the material must be staple fiber (short lengths) and derived from viscose rayon. It should not be in a continuous filament form, nor should it have undergone significant processing like carding or combing, which would place it in a different HS heading. Verification of the manufacturing process and the physical form of the fiber is essential.
Which common trade agreements significantly impact the duty rates for HS code 550410?
Several trade agreements can affect duty rates for HS code 550410. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the EU has with third countries can offer reduced or free entry for goods of qualifying origin. Importers must obtain a Certificate of Origin from the exporter to claim preferential treatment under these agreements.
What documentation is typically required for importing goods classified under HS code 550410?
Standard import documentation for HS code 550410 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under a trade agreement, a valid Certificate of Origin is mandatory. Depending on the importing country and the specific product, additional documentation such as a safety data sheet (SDS) or compliance certificates might be required. Always consult the customs authority of the destination country for a comprehensive list.