HS Code 5504.10 : Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for artificial staple fibers, not carded, combed or otherwise processed for spinning, of viscose rayon is 5504.10. Under the 2026 India (CBIC), the representative MFN general duty rate is 20.00% [CBIC / Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .10
.10
Of viscose rayon
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT INDIA ITC-HS CODE
5504.10.00
CBIC ITC-HS Tariff Schedule
Integrated GST (IGST)
18.00%
(AV + BCD + SWS) Base
Landed Duty Rate
43.96%
Worked Compound Stack
Advance Ruling System
CAAR Rulings
CBIC Customs Authority
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Indian Trade Remedies (DGTR AD/CVD) & Safeguards
DGTR Anti-Dumping / CVD Measures
Subject to Item Notice
Directorate General of Trade Remedies [DGTR]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon
MODULE 11: Customs Authority for Advance Rulings (CAAR / CBIC)
Legally binding tariff classification decisions issued by CAAR / CBIC under Section 28H of the Customs Act, 1962 for HS 5504.10.
Query the official CAAR Advance Ruling portal criteria:
Search Official CBIC Portal for 5504.10 →India ITC-HS 8-Digit Commodity Lines (5504.10)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon | 20.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 5504.90 | Subheading under Heading 5504 | Compare Subheading 5504.90 → |
Official Primary Sources & Authority References
CBIC Customs Tariff Schedule (ITC-HS 2026) ↗
Official Indian 8-digit ITC-HS tariff items, Basic Customs Duty (BCD), SWS, and IGST.
Central Board of Indirect Taxes and Customs (CBIC) ↗
Indian Ministry of Finance customs administration and Customs Tariff Act 1975.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and India (CBIC) general duty for Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon?
Under WCO Harmonized System 2022 and India (CBIC), Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon is classified under HS 5504.10 (Heading 5504, Chapter 55). The representative IN MFN general duty rate is 20.00%.
How is HS 5504.10 distinguished within Heading 5504 (Artificial staple fibers, not carded, combed or otherwise processed for spinning)?
Heading 5504 covers Artificial staple fibers, not carded, combed or otherwise processed for spinning. Subheading 5504.10 specifically isolates Of viscose rayon. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 5504.
What are the primary candidate subheadings related to HS 5504.10?
Related subheadings under Heading 5504 include 5504.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon into India?
Importers require a Bill of Entry (BE) lodged on the ICEGATE portal by a Customs Broker (CHA), active Import Export Code (IEC) from DGFT, GSTIN registration, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 5504.10 enter duty-free under FTAs into India?
Yes. Goods originating in ASEAN countries (AIFTA), Japan (IJCEPA), South Korea (IKCEPA), UAE (India-UAE CEPA), or Australia (ECTA) enter India under preferential BCD rates subject to CAROTAR 2020.
What is the Indian customs duty de minimis threshold for Artificial staple fibers, not carded, combed or otherwise processed for spinning, Of viscose rayon?
Under Courier Imports and Exports (Clearance) Regulations, imported goods valued up to ₹10,000 INR enter India duty-free, while commercial shipments above ₹10,000 require formal ICEGATE entry.
How can an importer obtain a CAAR Advance Ruling for HS 5504.10 in India?
Importers or foreign exporters may apply to the Customs Authority for Advance Rulings (CAAR) under Section 28H of the Customs Act, 1962 for a legally binding classification ruling.
How is the compound landed duty (BCD + SWS + IGST) calculated for HS 5504.10 in India?
India applies a compound stack: Basic Customs Duty (BCD) on assessable value, Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) on (assessable value + BCD + SWS). Some goods add AIDC or compensation cess.
What IGST rate applies to imports of HS 5504.10 into India?
Integrated GST (IGST) is levied at 5%, 12%, 18%, or 28% depending on the goods, assessed on the assessable value plus BCD plus SWS. There is no US-style MPF/HMF.
What is the Import Export Code (IEC) and GSTIN requirement for India?
Commercial importers require a 10-digit Import Export Code (IEC) issued by DGFT and a GSTIN registration; entry is lodged as a Bill of Entry on ICEGATE via a Customs Broker (CHA).
How do CAROTAR 2020 rules of origin apply to preferential imports under HS 5504.10?
Importers claiming FTA preferential BCD rates must satisfy CAROTAR 2020 origin verification, holding a valid Certificate of Origin and supporting production records.
What DGTR trade remedy (anti-dumping / safeguard) measures apply to HS 5504.10?
Importers must verify whether anti-dumping, countervailing, or safeguard duties recommended by the Directorate General of Trade Remedies (DGTR) apply to their origin.
Are BIS or FSSAI standards clearances required for HS 5504.10 in India?
Regulated goods may require BIS (ISI) certification, FSSAI clearance for food, or other line-ministry NOCs prior to customs release.
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