Modal Blended Woven Fabric
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5407912010 | 49.9% | CN | US | 官方文档 |
| 5407922010 | 49.9% | CN | US | 官方文档 |
| 5509992000 | 44.0% | CN | US | 官方文档 |
| 5509994000 | 45.6% | CN | US | 官方文档 |
| 5408312020 | 49.9% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Modal Blended Woven Fabric (服装用纺织面料)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part I: Product Definition & Classification: What Exactly is "Modal Blended Woven Fabric"?
Modal Blended Woven Fabric refers to textiles primarily made from modal fiber (a type of rayon derived from beech tree pulp), often blended with other fibers such as cotton, polyester, or spandex, and woven into fabric specifically for garment manufacturing. In international trade, classification depends heavily on the fiber composition, woven structure, and end-use (primarily apparel).
⚠️ Key Distinction Point:
- If the fabric is 100% modal or modal-blended woven fabric intended for clothing → Falls under 5407 series (Woven fabrics of synthetic filament yarn).
- If the fabric is modal blended short-staple yarn woven → May fall under 5408 series (Woven fabrics of artificial filament yarn).
- If the product is yarn (not fabric) → Falls under 5509 series (Yarn of artificial staple fibers).
📦 Part II: HS Code Classification Matrix (2026 Latest Official Tariff Data)
| HS Code | Product Description | Application Scenario | Total Tax Rate |
|---|---|---|---|
5407.91.20.10 |
Modal woven fabric (for apparel), classified as woven fabric of synthetic filament yarn | Garment manufacturing, fashion apparel | 49.9% |
5407.92.20.10 |
Modal woven fabric (for apparel), fits classification of artificial fiber woven fabric | General apparel, casual wear | 49.9% |
5509.99.20.00 |
Modal blended yarn, classified as single yarn of mixed artificial staple fibers | Yarn spinning, textile raw material | 44.0% |
5509.99.40.00 |
Modal blended yarn, classified as single yarn of mixed artificial filament yarn | Yarn spinning, textile raw material | 45.6% |
5408.31.20.20 |
Modal staple fiber woven fabric (for apparel), classified as woven fabric of artificial filament yarn | Premium apparel, breathable fabrics | 49.9% |
🔍 Critical Note:
- All woven fabrics (HS Codes 5407.91.20.10, 5407.92.20.10, 5408.31.20.20) carry a 49.9% total tax rate.
- All yarns (HS Codes 5509.99.20.00, 5509.99.40.00) carry 44.0%–45.6% total tax rate.
- Misclassification between fabric and yarn can lead to significant discrepancies in duties.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 5407.91.20.10 / 5407.92.20.10 / 5408.31.20.20 —— Modal Woven Fabrics (For Apparel)
| Item | Detail |
|---|---|
| Base Duty Rate | 14.9% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Clause Duty | +10.0% |
| Total Effective Rate | 49.9% |
| Tax Calculation Basis | CIF Value × 49.9% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Authority Path | Section 301: 9903.01.24 → Section 122: 9903.01.25 → USITC:5407.91.20.10 |
📌 Explanation:
- Base Duty (14.9%): Standard MFN tariff for woven fabrics of synthetic/artificial filament yarn.
- Section 301 Duty (25%): Imposed under the U.S. Trade Act of 1974, targeting Chinese-origin manufactured goods.
- Section 122 Duty (10%): Additional surcharge applied to specific textile and apparel products from China.
- Total 49.9%: Extremely high effective rate. No de minimis exemption applies. Pre-clearance planning is mandatory.
🎯 2. 5509.99.20.00 —— Modal Blended Yarn (Staple Fiber Mix)
| Item | Detail |
|---|---|
| Base Duty Rate | 9.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Clause Duty | +10.0% |
| Total Effective Rate | 44.0% |
| Tax Calculation Basis | CIF Value × 44.0% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Authority Path | Section 301: 9903.01.24 → Section 122: 9903.01.25 → USITC:5509.99.20.00 |
🎯 3. 5509.99.40.00 —— Modal Blended Yarn (Filament Fiber Mix)
| Item | Detail |
|---|---|
| Base Duty Rate | 10.6% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Clause Duty | +10.0% |
| Total Effective Rate | 45.6% |
| Tax Calculation Basis | CIF Value × 45.6% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Authority Path | Section 301: 9903.01.24 → Section 122: 9903.01.25 → USITC:5509.99.40.00 |
📌 Note:
- Yarn imports are taxed at a slightly lower rate than woven fabrics.
- However, both fabric and yarn are subject to 301 and 122 duties.
- No de minimis exemption applies to any of these HS codes, regardless of value.
🛠️ Part IV: Clearance实操 Advice (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail fiber content (e.g., 70% Modal, 30% Cotton), weave type, weight (GSM), and end-use (apparel). |
| ✅ Commercial Invoice | ✔️ | Must clearly state “Modal Woven Fabric” or “Modal Blended Yarn” — avoid vague terms like “textile material.” |
| ✅ Packing List | ✔️ | Show weight, dimensions, and number of rolls/bobbins. |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, may qualify for preferential rates. |
| ✅ Third-Party Test Report | ✔️ | Fiber composition analysis (e.g., from SGS, Intertek) is critical to prove modal content. |
| ✅ Labeling & Tagging Photos | ✔️ | Must show care labels, fiber content, and country of origin. |
✅ 2. Declaration Tips (Key Rules)
🔥 “Exact Name, Accurate HS, Avoid Ambiguity!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Woven Fabric for Apparel | “Modal Woven Fabric, 70% Modal/30% Polyester, Woven, for Garments” | “Textile Fabric” or “Cloth” → Misclassification risk |
| Blended Yarn | “Modal Blended Staple Yarn, Single Ply, 50s” | “Yarn” or “Thread” → Too vague |
| Mixed Shipment (Fabric + Yarn) | Separate HS Codes | Combine under one code → Penalty + Back Taxes |
| Small Samples | Still declare with correct HS | Assume de minimis applies → Rejected |
✅ 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Fabric for Brand | Provide brand authorization + design specs to avoid “non-standard” classification |
| Fabric with Elastic (Spandex Blend) | Still falls under 5407/5408 if woven; confirm fiber % via test report |
| Yarn for Knitting vs. Weaving | Both fall under 5509, but ensure description matches usage (knitting/woven) |
| Transshipment via Third Country | High Risk: US Customs may still assess Chinese origin duties. Use FTZ or Bonded Warehouse if applicable. |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5407.91.20.10 / 5408.31.20.20 |
49.9% (CN Origin) | None for fabric/yarn (but fiber test required) | Highest duty global market |
| 🇨🇳 China | 5407.91.20.10 |
~8–10% | None | No 301/122 duties |
| 🇪🇺 EU | 5407.91 |
0–4% (if CE/RoHS compliant) | REACH, OEKO-TEX | No punitive tariffs |
| 🇬🇧 UK | 5407.91 |
0–4% | UKCA, REACH | Post-Brexit rules apply |
| 🇦🇺 Australia | 5407.91 |
5% | None | No additional surcharges |
📌 Conclusion:
- USA is the most punitive market for Modal Blended Woven Fabric & Yarn.
- EU/UK/Australia offer significantly lower duties but require chemical safety certifications (REACH/OEKO-TEX).
- China-origin goods face nearly 50% duty in the US, making supply chain diversification (Vietnam, Bangladesh, India) highly recommended.
📌 Part VI: Common Mistakes & Pitfall Guide (Lessons from Experience)
❌ Mistake 1: Declaring “Modal Fabric” as “Cotton Fabric”
👉 Consequence: Misclassification → Audit → Back taxes + fines!
❌ Mistake 2: Assuming small shipments (<$800) qualify for de minimis
👉 Consequence: Denied entry — Section 301/122 duties apply regardless of value.
❌ Mistake 3: Mixing Yarn and Fabric in one HS Code
👉 Consequence: Customs rejection → Delay + storage fees.
❌ Mistake 4: Failing to provide fiber composition test report
👉 Consequence: Customs reclassifies to highest possible rate → Up to 60%+ effective duty.
✅ Best Practice:
“Modal Woven Fabric, 70% Modal/30% Polyester, Woven, Weight 150 GSM, For Apparel, HS 5407.91.20.10, Origin: China, 49.9% Duty Payable”
🎯 Part VII: Conclusion: Precision Classification, Cost Optimization, Risk Mitigation
🎯 Remember These Key Points:
🔹 “Fabric = 49.9%, Yarn = 44–45.6%” — Never assume!
🔹 “No De Minimis for Section 301/122” — Even $10 samples are taxable!
🔹 “Fiber Test Report is Mandatory” — Without it, customs guesses → Higher duty!
📌 Pro Tips:
- If your modal fabric/yarn is sourced from Vietnam, India, or Bangladesh, you may qualify for lower or zero Section 301 duties.
- Apply for an Advance Ruling from US Customs (CBP) to lock in the correct HS Code and duty rate.
- Consider Bonded Warehouses or FTZs to defer duty payments until final sale.
📣 Immediate Action Required:
📞 Engage a licensed US Customs Broker
📄 Submit Fiber Composition Test Report
🚀 Request Pre-Ruling from CBP for certainty
✨ Precision Classification Saves Money!
💼 Every Percent of Duty Saved is Profit Kept!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。