Artificial Filament Yarn
Official Harmonized Tariff Code Classification
Official Customs Classification Notice
The HS Code Finder is provided for informational and reference purposes only. The suggested codes constitute potential matches or reference classifications and may not represent an official customs classification. Users must verify the applicable HS Code with the relevant national customs authority, official tariff schedule, or a licensed customs broker before submitting import/export declarations.
Overview & Key Summary
Viscose Rayon Continuous Filament Yarn (Industrial Cones)
Harmonized System Classification Hierarchy
Complete Tariff Product Description
What is classified under HS Code 5403.31.00?
HS Code 5403.31.00 covers artificial filament yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter. In commercial practice these goods are traded as Artificial Filament Yarn made of 100% Viscose Rayon Filament, and buyers, factories and customs brokers most often refer to them as viscose filament, rayon filament yarn, cupro yarn.
The code is read level by level: Section XI (Textiles and Textile Articles) narrows to Chapter 54 (Man-Made Filaments), then Heading 5403 (Artificial filament yarn (other than sewing thread), not retail sale) and Subheading 5403.31 (Of viscose rayon, single, untwisted), ending at the 8-digit tariff line 5403.31.00. The first six digits follow the WCO international standard and stay the same in every country; the final two digits are the national subdivision used for duty assessment and trade statistics.
- Classification is decided by the heading text and the material and construction it names — here, 100% Viscose Rayon Filament and Artificial Filament Yarn.
- If a shipment mixes this product with other textile articles, each item is classified under its own heading; goods put up in sets follow the essential-character rule (GIR 3).
- When the same product exists in several materials, the material named in this code (100% Viscose Rayon Filament) is the one that must appear on the invoice and packing list.
How to declare HS Code 5403.31.00
- Commercial invoice: print 5403.31.00 next to the item description (Artificial Filament Yarn) with the material composition (100% Viscose Rayon Filament) matching the code text exactly.
- Packing list: keep quantities, net and gross weights and carton counts consistent with the invoice line for this code.
- Certificate of Origin & Bill of Lading: repeat the same code so bank document checkers under an L/C and customs officers see one consistent classification across all documents.
- Before shipment: verify the code against the destination country's current tariff schedule — duty rates, restrictions and required certificates are set nationally, not by the HS code itself.
Search & Declaration Keywords
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Frequently Asked Questions (FAQ)
What is HS Code 5403.31.00?
HS Code 5403.31.00 is the internationally recognized 8-digit tariff classification for "Artificial filament yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter". It falls under Chapter 54 (Man-Made Filaments).
Which products are classified under HS Code 5403.31.00?
This code covers Artificial Filament Yarn made of 100% Viscose Rayon Filament. Key commercial items include viscose filament, rayon filament yarn, cupro yarn, lining yarn.
How is custom duty calculated for HS Code 5403.31.00?
Custom duty rates depend on the destination country customs schedule, trade agreements (GSP, LDC duty-free access, FTA), and invoice valuation. Always check local customs authority tariff schedules for current rates.
What shipping and commercial documents require HS Code 5403.31.00?
This HS Code must be declared accurately on Commercial Invoices, Packing Lists, Bills of Lading (B/L), Certificates of Origin (COO), and Customs Export/Import Declarations.