9902.13.27 - Flame resistant viscose rayon fibers suitable for yarn spinning, with minimum fiber tenacity of 25 cN/tex, based on modal fiber derived from beechwood and containing 20 to 22 percent by weight of phosphorus-based flame retardant agent (provided for in subheading 5504.10.00)

This HTS category, 9902.13.27, specifically classifies flame-resistant viscose rayon fibers that are suitable for yarn spinning. These fibers are derived from modal fiber, originating from beechwood, and possess a minimum tenacity of 25 cN/tex. A key characteristic is their composition, containing 20 to 22 percent by weight of a phosphorus-based flame retardant agent. This detailed specification ensures that only fibers meeting these exact material and performance criteria are classified under this provision.

While the broader HTS system encompasses a vast array of goods across its chapters, this particular classification exists within Section XXII, which deals with special provisions, temporary legislation, and modifications proclaimed under trade agreements or section 22 of the Agricultural Adjustment Act. Therefore, its distinction from siblings like live animals (Chapter 01) or processed goods would lie in its unique status as a temporary or specially modified classification, rather than a standard product tariff. The nature of Chapter 99 classifications generally implies specific, often time-limited, trade policy considerations that differentiate them from the general tariff schedules.

As this is a leaf node, there are no further subdivisions. Classification under 9902.13.27 is definitive for the described flame-resistant modal rayon fibers. Importers should verify that their merchandise precisely matches all stipulated characteristics, including the modal fiber origin, minimum tenacity, and the specific phosphorus-based flame retardant content range, to ensure correct customs declaration.