5407.61.99.45 - Flat fabrics (619)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m², kg |
| General Rate of Duty | 14.9% |
| Special Rate of Duty | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 81% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers woven fabrics of synthetic filament yarn, specifically those containing 85 percent or more by weight of polyester filaments. The key characteristics are that the polyester filaments are non-textured and the fabric is constructed using yarns of different colors. Furthermore, these fabrics must weigh no more than 170 grams per square meter. Examples of goods falling under this category include brightly colored checkered or striped woven polyester fabrics intended for apparel, home furnishings, or industrial applications where distinct color patterns are a design feature and weight is a limiting factor.
The distinguishing feature of this category, 5407.61.99.45, compared to its sibling, 5407.61.99.50, lies in the specific construction detail: "Of yarns of different colors." While both are "Other" woven fabrics made of non-textured polyester filaments weighing not more than 170 g/m², this category is reserved for fabrics where the woven pattern is achieved through the use of yarns of contrasting or varying colors. The sibling category would encompass similar fabrics but those where the color is achieved through other means, such as dyeing after weaving, or if the fabric is of a single color.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus remains on precisely defining the criteria that place goods within this specific classification. Importers and exporters should carefully verify the material composition (at least 85% polyester filaments), the non-textured nature of these filaments, the use of yarns of different colors in the weave, and the fabric's weight per square meter to ensure accurate classification.