5308.90.90.00 - Other (800) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, "Other," within the category "Yarn of other vegetable textile fibers; paper yarn," encompasses yarns that are not paper yarn and are derived from vegetable textile fibers other than those specifically enumerated in preceding headings. This broad category is intended for any vegetable fiber yarns that do not fit into more specific subheadings, as long as they are not further processed into fabric or made-up articles which would fall under different chapters.
Distinguishing this "Other" category from its sibling, "Paper yarn" (5308.90.10.00), is crucial. Paper yarn is explicitly defined by its material composition, being derived from paper or paper-like materials. In contrast, this heading covers yarns made from actual plant fibers such as ramie, abaca, hemp (other than true hemp), jute (other than the specific treated or dyed jute yarn), or other bast fibers, as well as cereal straw, when presented as yarn. The key differentiator lies in the primary source material of the fiber.
As this HTS code is a leaf node, there are no further subcategories to introduce. Therefore, classification into 5308.90.90.00 relies on a process of elimination. If a vegetable textile fiber yarn is not paper yarn and does not fall under any more specific preceding tariff item within Chapter 53, it will be classified here. Practical classification will involve examining the fiber content, the method of yarn production (e.g., spinning, twisting), and ensuring the material is not something classified in Chapter 46 (manufactures of straw, of esparto and of other plaiting materials; basket ware and wickerwork) or Chapter 51-52 (animal hair or cotton yarns).