Viscose
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 5516110010 | 49.9% | CN | US | 官方文档 |
| 5516110090 | 49.9% | CN | US | 官方文档 |
| 5408100000 | 49.9% | CN | US | 官方文档 |
| 5903102010 | 35.0% | CN | US | 官方文档 |
| 5903102090 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌿 Viscose Fabric (Viscose Textiles)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Viscose Fabric"?
Viscose fabric — a premium regenerated cellulose fiber textile — is widely used in fashion, home textiles, and industrial applications. It's known for its silk-like drape, breathability, and eco-friendly origin (from wood pulp). In international trade, viscose fabrics are carefully classified based on fiber type, structure, and end-use.
⚠️ Critical Distinction:
- If made from long filament yarns (continuous filaments) → classified under 5516.11.00.10 / 5516.11.00.90 / 5408.10.00.00
- If made from short staple fibers or used in coated/impregnated fabrics → may fall under 5903.10.20.10 / 5903.10.20.90
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority Matrix)
| HS Code | Product Description | Applicable Use Case | Fiber Type | Coated/Impregnated? |
|---|---|---|---|---|
5516.11.00.10 |
Viscose fabric, made from artificial filament yarns, suitable for apparel & accessories | Fashion garments, lingerie, drapery | ✅ Artificial long filament | ❌ No |
5516.11.00.90 |
Viscose fabric, matches artificial filament textile category, non-specific use | General textile applications, export goods | ✅ Artificial long filament | ❌ No |
5408.10.00.00 |
Viscose fabric, high-strength viscose filament material, used in technical textiles | Industrial belts, reinforcement, specialty fabrics | ✅ High-strength artificial filament | ❌ No |
5903.10.20.10 |
Viscose fabric, meets definition of artificial fiber woven fabric, coated/impregnated | Waterproof garments, outdoor gear, protective clothing | ✅ Artificial filament | ✅ Yes (coated) |
5903.10.20.90 |
Viscose fabric, other general-purpose category, non-specific classification | Miscellaneous textile products, bulk exports | ✅ Artificial filament | ✅ Yes (impregnated) |
🔍 Key Insight:
- "Artificial filament" = continuous synthetic-like fibers (not staple).
- Coated/impregnated fabrics = treated with resins, rubber, or polymers → classified under 5903.10.20.x0
- Do NOT confuse with cotton or polyester blends — viscose is regenerated cellulose, not synthetic polymer.
💰 Three, 2026 Updated Tariff Breakdown (Including附加 Taxes & Legal Triggers)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 5516.11.00.10 — Viscose Fabric, Artificial Filament Woven (Non-Coated)
| Item | Detail |
|---|---|
| Base Duty Rate | 14.9% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% (from USITC Footnote 9903.88.01) |
| IEEPA Section 122 Additional Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 49.9% |
| Tax Calculation | CIF Value × 49.9% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rules) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5516.11.00.10 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25%: Imposed under Section 301 of the U.S. Trade Act — targeting unfair trade practices by China.
- IEEPA 10%: Enacted under Section 122 of the IEEPA — applies to goods from China/Hong Kong.
- Total = 49.9% — one of the highest tariffs in textile sector.
🎯 2. 5516.11.00.90 — Viscose Fabric, Artificial Filament (General Case)
| Item | Detail |
|---|---|
| Base Duty Rate | 14.9% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 49.9% |
| Tax Calculation | CIF × 49.9% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5516.11.00.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- Identical to5516.11.00.10— same tax treatment.
- Applies to any viscose fabric made from artificial filament, regardless of color, pattern, or weight.
🎯 3. 5408.10.00.00 — High-Strength Viscose Filament Fabric
| Item | Detail |
|---|---|
| Base Duty Rate | 14.9% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 49.9% |
| Tax Calculation | CIF × 49.9% |
| De Minimis | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:5408.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Use Case:
- Used in industrial belts, conveyor systems, technical textiles
- Despite functional use, still subject to same 49.9% rate due to origin and fiber type.
🎯 4. 5903.10.20.10 — Coated/Impregnated Viscose Fabric (Artificial Fiber)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5903.10.20.10 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- Base duty = 0% because it’s classified under coated fabrics, not standard woven textiles.
- Still subject to 25% USITC + 10% IEEPA → total 35%
- Common in waterproof jackets, tents, industrial covers
🎯 5. 5903.10.20.90 — Other Viscose Fabric (General Coated/Impregnated)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis | ❌ Not allowed |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:5903.10.20.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- “Other” category — used when no more specific subheading applies.
- Still triggers 35% total due to USITC + IEEPA.
🛠️ Four, Customs Clearance Best Practices (Real-World Tips)
✅ 1. Essential Documentation Checklist (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirms fiber type, filament length, weight, width |
| ✅ Fabric Structure Diagram / Weave Chart | ✔️ | Proves filament vs. staple construction |
| ✅ Product Photos (Front/Back + Label) | ✔️ | Shows coating, texture, finish |
| ✅ Third-Party Test Report | ✔️ | ISO, AATCC, OEKO-TEX, or REACH compliance |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Viscose Fabric, Artificial Filament, Woven” |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Packing List | ✔️ | Shows total quantity, weight, and packaging |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 "Filament vs. Staple, Coated vs. Plain — Know the Difference, Save 15%!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Viscose fabric, long continuous threads, no coating | 5516.11.00.10 or 5516.11.00.90 |
5903.10.20.10 |
Tax jump from 35% → 49.9% |
| Coated viscose fabric (e.g., waterproof) | 5903.10.20.10 or 5903.10.20.90 |
5516.11.00.10 |
Tax jump from 35% → 49.9% |
| High-strength industrial viscose belt | 5408.10.00.00 |
5516.11.00.90 |
Same rate, but wrong classification → audit risk |
| Mixed fabric (viscose + polyester) | Must analyze dominant fiber | Declare as “polyester” | Misclassification → penalties |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| OEM/Custom Viscose Fabric | Provide technical drawings + client order — avoid “non-standard” flags |
| Viscose with Flame Retardant Coating | Still falls under 5903.10.20.x0 — confirm coating is chemical-based |
| Viscose for Medical Textiles | May qualify for non-commercial exemption — requires documentation |
| Viscose Used in Military/Defense Gear | Apply for special-use clearance — possible rate reduction |
🌍 Five, Global Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 5516.11.00.10, 5903.10.20.10 |
35%–49.9% | FCC, REACH, OEKO-TEX | Highest tariffs globally |
| 🇨🇳 China | 5516.11.00.10 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 European Union | 5516.11.00.10 |
0% (if CE compliant) | CE, REACH | No IEEPA/USITC duties |
| 🇦🇺 Australia | 5516.11.00.10 |
5% | RCM | No附加 taxes |
| 🇯🇵 Japan | 5516.11.00.10 |
0% | PSE | No附加 duties |
📌 Takeaway:
- U.S. is the only market with 49.9% tariff on standard viscose fabric.
- China, EU, Japan, Australia have much lower or zero tariffs — ideal for re-export.
📌 Six, Common Mistakes & How to Avoid Them (Pro Tips)
❌ Mistake 1: Declaring coated viscose fabric as 5516.11.00.10
👉 Result: Tax jumps from 35% → 49.9% → huge cost overrun
❌ Mistake 2: Using “viscose fabric” as generic name without specifying filament vs. staple
👉 Result: Customs may default to higher tariff code → audit risk
❌ Mistake 3: Not providing fabric structure diagram
👉 Result: Customs cannot verify filament type → delay or rejection
❌ Mistake 4: Assuming all viscose fabrics are the same
👉 Result: Wrong HS code → penalties, fines, or seizure
✅ Correct Declaration Example:
“Viscose Fabric, Artificial Filament Woven, 120gsm, 150cm Width, Non-Coated, for Apparel, HS: 5516.11.00.10, CO Origin: CN, Tested per AATCC 100”
🎯 Seven, Conclusion: Precision in Classification = Profit in Trade!
🎯 Remember the Golden Rule:
🔹 "Filament = 49.9%, Coated = 35%, Staple = Check Again!"
🔹 "One wrong HS Code = 15% extra tax, 30 days delay, $10k+ penalty!"
📌 Pro Tip:
If your viscose fabric is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — tariff drops to 0%–5%.
✅ Apply for Advance Ruling (Pre-Clearance) before shipment to avoid surprises.
📣 Act Now!
📞 Contact a licensed customs broker + provide product photos + request HS Code pre-ruling
🚀 Get your viscose fabric clearance-ready, cost-optimized, and export-smooth!
✨ Smart Customs Starts with Smart Classification!
💼 Every dollar saved begins with the right HS Code.
用户评价
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。