Rayon Fabric
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 5516220090 | 49.9% | CN | US | Official Doc |
| 5408232930 | 47.0% | CN | US | Official Doc |
| 5408229030 | 49.9% | CN | US | Official Doc |
| 5516120090 | 24.9% | CN | US | Official Doc |
| 5408210060 | 49.9% | CN | US | Official Doc |
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๐งต Rayon Fabric: HS Code Classification, Tariff Breakdown & Customs Strategy (2026 Edition)
๐ Global Trade Guide | Rayon (Viscose) Fabric HS Codes | 2026 Tariff Deep Dive
๐ Product Focus: Rayon (Artificial Silk/Cellulosic) Fabrics โ Woven & Non-Woven Textiles
โ
Scope: Comprehensive classification, tax analysis, and customs clearance strategies for US importers.
โ ๏ธ CRITICAL NOTE: Rayon fabric tariffs are NOT uniform. They vary drastically (from 24.9% to 49.9%) based on: - Fiber type (Staple vs. Filament) - Processing state (Colored, Bleached, Printed) - End-use (General vs. Bedding/Home Textiles) - China-specific 122 Clauses & Section 301 Tariffs
๐ฆ 1. HS Code Classification Matrix (Based on Provided Data)
The following table maps your Rayon Fabric to the correct HS Codes and explains why it fits, based on fiber morphology and processing status.
| HS Code | Classification Logic (Why it fits) | Product Description Summary | Total Tax Rate |
|---|---|---|---|
| 5516.22.00.90 | Synthetic Staple Fiber Logic Identified as "Rayon Short Fiber" (ไบบ้ ไธ็ญ็บค็ปด). It is a woven fabric but does not fit specific sub-categories like Poplin (ๅบ็ปธ) or Printed (ๅฐ่ฑ). Thus, it defaults to "Other". |
Rayon Woven Fabric (Short Fiber) Generic category for rayon short-fiber woven goods not specifically listed elsewhere. |
49.9% |
| 5408.23.29.30 | Filament & Lightweight Logic Identified as "Rayon Long Fiber" (ไบบ้ ไธ/ไบบ้ ้ฟไธ). It is a lightweight fabric (่ฝป่็ป็ฉ) with no conflicting weight data. Fits the specific sub-category for other man-made filament fabrics. |
Lightweight Rayon Filament Fabric Thin, airy textile made from long artificial filaments. |
47.0% |
| 5408.22.90.30 | Filament & Fabric Match Strictly matches "Rayon = Man-made Filament" and "Fabric = Woven Textile". The material and form meet all classification requirements perfectly. |
Rayon Filament Woven Fabric Standard classification for rayon filaments woven into fabric. |
49.9% |
| 5516.12.00.90 | Colored Staple Fiber Logic Includes Rayon material + Fabric form. Specifically fits the logic for "Colored" (ๆ่ฒ) rayon staple fiber fabrics. (Note: This is the only "Low Tax" option in the list) |
Colored Rayon Woven Fabric (Staple) Rayon short fiber that has been dyed. |
24.9% |
| 5408.21.00.60 | End-Use Specific (Home Textile) Identifies as "Rayon Filament Home Textiles" (ไบบ้ ้ฟไธๅฎถ็บบ). Since bedding and home fabric fall under woven textiles, it has no conflict and is classified specifically for this use. |
Rayon Filament Home Textile Fabric Specifically for bed linens, curtains, or home dรฉcor. |
49.9% |
๐ฐ 2. 2026 Tariff Rate Deep Dive (US Import Context)
All the HS Codes above are subject to the US China Trade War Tax Structure (Section 301 + 122 Clauses).
๐จ The "49.9%" Tax Trap (High Risk)
Appears in: 5516.22.00.90, 5408.22.90.30, 5408.21.00.60
| Tax Component | Rate | Legal Basis / Explanation |
|---|---|---|
| Base Tariff | 14.9% | Standard MFN (Most Favored Nation) rate for Rayon textiles. |
| Section 301 (China) | 25.0% | The "Add-on" tariff for Chinese-origin goods under Trade Act Section 301. |
| 122 Clause (China) | 10.0% | Additional specific penalty on Chinese textiles (often linked to supply chain security). |
| ๐ด TOTAL EFFECTIVE RATE | 49.9% | 14.9% + 25% + 10% |
โ ๏ธ Impact: For every $100 of fabric value, you must pay $49.90 in duties. This is a massive cost burden.
๐ข The "47.0%" Opportunity (Mid-Range)
Appears in: 5408.23.29.30
| Tax Component | Rate | Legal Basis / Explanation |
|---|---|---|
| Base Tariff | 12.0% | Lower base rate for specific filament categories. |
| Section 301 (China) | 25.0% | Mandatory 301 surcharge. |
| 122 Clause (China) | 10.0% | Mandatory penalty. |
| ๐ก TOTAL EFFECTIVE RATE | 47.0% | 12% + 25% + 10% |
๐ก Difference: Saving 2.9% compared to the 49.9% category. Crucial for high-volume imports.
๐ข๐ข The "24.9%" Gold Mine (Lowest Cost)
Appears in: 5516.12.00.90
| Tax Component | Rate | Legal Basis / Explanation |
|---|---|---|
| Base Tariff | 14.9% | Standard base rate. |
| Section 301 (China) | 0.0% | NO Section 301 surcharge applied to this specific sub-category. |
| 122 Clause (China) | 10.0% | Penalty still applies. |
| ๐ข TOTAL EFFECTIVE RATE | 24.9% | 14.9% + 0% + 10% |
๐ CRITICAL STRATEGY: If your Rayon fabric is Colored (Dyed) Staple Fiber, classifying it under 5516.12.00.90 halves your tariff burden! Note: This requires the fabric to be "Colored" (dyed in the yarn or piece) and "Staple" (short fiber).
๐ ๏ธ 3. Customs Clearance & Classification Strategy (Practical Guide)
โ Step 1: The "Fiber Morphology" Check
Do you have Short Fiber (Staple) or Long Fiber (Filament)? * Short Fiber (Staple): Usually looks like cotton, spun like wool. โ Check Code 5516.xxxx (Potential 24.9% or 49.9%). * Long Fiber (Filament): Smooth, silk-like, continuous strands. โ Check Code 5408.xxxx (Always 47.0% or 49.9%).
โ Step 2: The "Processing State" Check (The Cost Saver)
Is the fabric Colored (Dyed) or White/Unbleached? * Colored/Dyed: Strongly consider 5516.12.00.90. If it fits "Staple" + "Colored", you get the 24.9% rate (saving $25k on every $100k shipment!). * Bleached/Unbleached: Likely falls into the 49.9% bracket unless it fits specific filament categories.
โ Step 3: The "End Use" Check
Is it for Home Textiles (Bed sheets, Curtains)? * If yes, 5408.21.00.60 is the specific code, but it carries the 49.9% rate. * Warning: Do not try to hide home textiles to get a lower rate; CBP (Customs) audits look at final product use.
๐ 4. Documentation Checklist for Rayon Fabric
To avoid delays and "Misclassification" fines, prepare these documents:
| Document | Requirement | Why? |
|---|---|---|
| 1. Fiber Composition Test Report | Must specify % Rayon vs. Other Fibers (e.g., 100% Viscose). | Proves it is Rayon (Ch. 54 or 55). |
| 2. Fabric Construction Details | Staple vs. Filament? Woven structure? Weight (gsm)? | Determines if it is 5516 (Staple) or 5408 (Filament). |
| 3. Dyeing Certificate | Proof of Colored/Dyed status (Yarn-dyed vs. Piece-dyed). | Essential for proving eligibility for 24.9% rate (5516.12). |
| 4. Final Product Intent | Are these for shirts, bed sheets, or upholstery? | Confirms if "Home Textile" code (5408.21) is required. |
| 5. Country of Origin Cert | Must clearly state China (CN). | Triggers the 25% + 10% surcharges automatically. |
| 6. Technical Data Sheet (TDS) | Includes yarn count, thread count, finishing process. | Helps Customs verify "Lightweight" vs. "Heavy" logic. |
โ ๏ธ 5. Common Pitfalls & Risk Alerts
โ PITFALL 1: Misidentifying "Rayon" as "Cotton" * Risk: Rayon is a man-made cellulosic fiber. If declared as "Cotton", it violates the Tariff Act. * Consequence: Seizure, massive fines, and forced re-classification at 49.9% + penalties. * Solution: Always declare as "Rayon" or "Viscose" or "Artificial Silk".
โ PITFALL 2: Ignoring the "Colored" Rule * Risk: Importing dyed rayon but classifying it as "Bleached" to avoid the 122 Clause. * Consequence: CBP will see the color under X-ray or physical inspection. * Outcome: You will be hit with the full 49.9% tax + back duties. * Strategy: Be honest. If it's dyed, use 5516.12.00.90 (24.9%) โ the tax is lower anyway!
โ PITFALL 3: Confusing "Filament" with "Staple" * Risk: A smooth rayon fabric looks like filament but is actually spun short fiber. * Consequence: Misclassification leads to 5408 (Filament) codes which lack the 24.9% option. * Solution: Request a yarn cross-section photo from your supplier to prove Staple vs. Filament.
๐ 6. Global Market Comparison (2026)
| Region | HS Code Logic | Typical Tariff on Rayon | Strategy |
|---|---|---|---|
| ๐บ๐ธ USA | Strict (5516 vs 5408) | 24.9% - 49.9% | Target 5516.12.00.90 (Colored Staple) to save 25%. |
| ๐ช๐บ EU | Harmonized (60% cap) | ~6% + VAT | No Section 301. Easier classification. |
| ๐จ๐ณ China | Import/Export | Varies by policy | If re-exporting, check China's export tax. |
| ๐ฒ๐ฝ Mexico | USMCA Route | 0% (if rules met) | Best Option: Ship to Mexico, process, then export to US (Rule of Origin applies). |
๐ฏ 7. Final Recommendation: The "Cost-Optimized" Path
-
Analyze Your Product: Is it Staple (short fiber) and Colored?
- โ YES โ Declare 5516.12.00.90. Pay 24.9% (Best Case).
- โ NO (e.g., White, or Filament) โ You are stuck with 47.0% or 49.9%.
-
Verify Supplier Claims: Ensure the supplier explicitly states "100% Rayon Viscose" and "Dyed in the Piece" (if claiming 24.9%).
-
Pre-Arrange Classification: For high-volume shipments, file a Binding Ruling with US CBP using your specific fabric sample and specs. Do not guess.
๐ก Pro Tip: If you are importing Filament Rayon (5408 codes) and the tax is 47-49%, consider sourcing from Vietnam or Bangladesh (if eligible for de-minimis or USMCA/CAFTA) to bypass the Section 301 (25%) + 122 Clause (10%).
โจ Disclaimer: Tariff rates and HS Codes are subject to change. Always consult a licensed Customs Broker and verify the latest Harmonized Tariff Schedule (HTS) before shipment.
๐ Clearance Success = Accurate Classification + Honest Declaration + Strategic Sourcing.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.