Product classification
HS code for High twist viscose rayon yarn: 5403.32
Yarn, artificial, filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, twisted more than 120 turns per metre, not for retail sale, not sewing thread.
Classification of high twist viscose rayon yarn under HS 5403.32
HS code 5403.32 is specifically for single artificial filament yarns made of viscose rayon. Unlike synthetic yarns, artificial yarns are derived from natural organic polymers, most commonly cellulose. A critical distinction for this code is the twist threshold: while synthetic yarns use a 50 turns per metre limit, viscose rayon must have a twist exceeding 120 turns per metre to be classified here. This high twist, often referred to as a crepe twist, is used to create fabrics with a unique pebbly texture and excellent drape, such as georgette. The yarn must be single, non-high tenacity, and not prepared for retail sale. It must also not be sewing thread. Viscose rayon is highly absorbent and silk-like, and this specific classification ensures that high-twist versions used in high-end garment manufacturing are correctly identified for customs purposes.
- Covers
- Single viscose rayon filament yarn with 150 turns per metre
- Crepe-twist viscose rayon yarn for garment production
- Non-textured viscose filament with >120 turns per metre
- Viscose rayon monofilament (under 67 decitex) with high twist
- Also under 5403.32
- Lenzing Viscose Yarn
- Birla Cellulose Viscose Filament
- Sateri Viscose Yarn
- Grasim Viscose Filament
Codes often confused with 5403.32
Common mistake. The most frequent misclassification is with HS code 5403.31, which covers viscose rayon yarns that are untwisted or have a twist of 120 turns per metre or less. Another common error is confusing viscose with other artificial fibers like cellulose acetate, which are classified under 5403.33 or 5403.39. Additionally, high tenacity viscose rayon yarn must be classified under 5403.10. Importers must also distinguish between artificial filaments (heading 5403) and synthetic filaments (heading 5402), as the chemical origin of the polymer changes the heading entirely.
Top exporters and importers of HS 540332 (the code used for high twist viscose rayon yarn), 2025
In 2025, the largest exporter of HS 540332 (the code used for high twist viscose rayon yarn) in UN Comtrade data was China, with 37% of world exports; the largest importer in UN Comtrade data was Egypt, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 540332, not only high twist viscose rayon yarn.
Top exporters 2025 · share of world exports
- 1 China $3.9M 37% of world exports
- 2 India $2.1M 20% of world exports
- 3 Pakistan $1.4M 13% of world exports
World total: $11M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Egypt $4.4M 22% of world imports
- 2 United Arab Emirates* ~$3.4M 17% of world imports · partner records ↗
- 3 Pakistan $2.9M 15% of world imports
World total: $20M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for high twist viscose rayon yarn
Brazil classifies high twist viscose rayon yarn under NCM 5403.32.00: HS 5403.32 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about high twist viscose rayon yarn
What is the HS code for High twist viscose rayon yarn?
The HS code for High twist viscose rayon yarn is 540332 (Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, twisted more than 120 turns per metre, not for retail sale, not sewing thread). The HS code for single, high twist viscose rayon filament yarn (over 120 turns/m) is 5403.32.
How do I classify High twist viscose rayon yarn for customs?
High twist viscose rayon yarn is classified under HS code 540332 — Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, twisted more than 120 turns per metre, not for retail sale, not sewing thread. This is a 6-digit subheading level code.
Why is the twist requirement 120 turns for viscose but 50 for nylon?
The Harmonized System sets different technical thresholds for artificial versus synthetic fibers to reflect the standard commercial practices and physical properties of those specific material groups.
Which countries are the top exporters of high twist viscose rayon yarn (HS 540332)?
In 2025, the top exporters of HS 540332 (the code used for high twist viscose rayon yarn) in UN Comtrade data were China ($3.9M, 37% of world exports), India ($2.1M) and Pakistan ($1.4M). World exports came to about $11M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of high twist viscose rayon yarn (HS 540332)?
In 2025, the top importers of HS 540332 (the code used for high twist viscose rayon yarn) in UN Comtrade data were Egypt ($4.4M, 22% of world imports), the United Arab Emirates (about $3.4M) and Pakistan ($2.9M). World imports came to about $20M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for High twist viscose rayon yarn the same in all countries?
The base HS code 540332 for High twist viscose rayon yarn is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for high twist viscose rayon yarn in Brazil?
In Brazil, high twist viscose rayon yarn (HS 540332) is classified under NCM 5403.32.00.