Recycled Polyester Content Held as Mass Balance against Segregated Stock
Customs compliance requires physical composition testing while brand claims rely on audited mass balance ledgers, forcing buyers to manage separate verification streams.
Tariff Classification HS 5402
Nomenclature Heading
International customs nomenclature codes categorize synthetic filament yarns for customs valuation and duty assessment. Under tariff classification hs 5402, continuous synthetic filament yarns that are not put up for retail sale are classified according to polymer type, yarn texture, and twist parameters. Heading assignments exclude staple fibers, sewing threads put up for retail sale, and artificial cellulosics like viscose.
Importers submit technical mill spec sheets detailing decitex, filament count, and twist to substantiate classification assignments.
Filament Criteria
Subheading definitions distinguish textured high-tenacity yarns from un-textured flat monofilament or multifilament products. Correct application of tariff classification hs 5402 requires determining whether nylon or polyester yarns meet high-tenacity thresholds exceeding sixty centinewtons per tex. Textured yarns categorized under subheadings such as 5402.33 for polyester must show physical crimp or bulk imparted through false-twist texturing processes.
Monofilaments measuring less than sixty-seven decitex belong within this heading, whereas thicker monofilaments fall under heading 5404.
Duty Impact
Customs tariffs vary significantly depending on whether synthetic yarn is classified as high-tenacity, textured, or elastomeric. Utilizing tariff classification hs 5402 establishes precise preferential trade agreement eligibility and applicable antidumping duties.
Classification Boundary
Tariff coding rules stop applying when synthetic filaments are cut into short staple fibers or packaged for retail sale. Declarations under tariff classification hs 5402 are rejected if synthetic filament yarn packages weigh less than five hundred grams or bear retail packaging labels. Yarns containing over eighty-five percent artificial cellulosic filaments must be declared under heading 5403 instead of synthetic headings.