Product classification
HS code for Viscose rayon yarn: 5403.31
Yarn, artificial, filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, untwisted or twisted 120 turns per metre or less, not for retail sale, not sewing thread.
Classification of viscose rayon yarn under HS 5403.31
Viscose rayon yarn (single) is classified under HS code 5403.31. This classification applies to artificial filament yarn that is not put up for retail sale and is not sewing thread. The specific subheading 5403.31 identifies single yarns of viscose rayon that are either untwisted or have a twist not exceeding 120 turns per meter. This is a primary industrial component used in the textile industry for creating soft, breathable fabrics. The classification depends on the yarn being "artificial," meaning it is derived from regenerated organic polymers like cellulose, as opposed to "synthetic" yarns derived from petroleum-based polymers. The "single" designation means the yarn has not been plied or cabled with other strands. If the twist exceeds 120 turns per meter, the classification shifts to 5403.32. Importers must ensure the tenacity levels do not meet the "high tenacity" threshold, as that would move the product to 5403.10. The decitex of the monofilaments must be less than 67; if it were 67 decitex or more, it would be classified as a monofilament under heading 5405. This yarn is widely used in the production of linings, dresses, and various household textiles due to its silk-like properties and moisture management capabilities.
- Covers
- Single viscose filament yarn
- Untwisted viscose rayon yarn
- Low-twist artificial filament yarn (<= 120 turns/m)
- Viscose yarn on industrial cones
- Also under 5403.31
- Lenzing Viscose (standard grades)
- Birla Cellulose (standard grades)
- Sateri Viscose
- Grasim Industries Viscose
- China Hi-Tech Group (CHTC) rayon yarn
Codes often confused with 5403.31
Common mistake. Common misclassifications include 5403.32 (for yarns with twist > 120 turns/m) and 5403.41 (for multiple or plied yarns). It is also sometimes confused with 5401.20 if the yarn is finished as sewing thread, or 5406.00 if it is packaged for retail sale.
Top exporters and importers of HS 540331 (the code used for viscose rayon yarn), 2025
In 2025, the largest exporter of HS 540331 (the code used for viscose rayon yarn) in UN Comtrade data was China, with 89% of world exports; the largest importer in UN Comtrade data was India, with 52% 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 540331, not only viscose rayon yarn.
Top exporters 2025 · share of world exports
- 1 China $589M 89% of world exports
- 2 India $24M 3.6% of world exports
- 3 Poland $23M 3.5% of world exports
World total: $660M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $392M 52% of world imports
- 2 Pakistan $121M 16% of world imports
- 3 Italy $44M 5.8% of world imports
World total: $756M 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 that did not report are estimated from what other countries recorded trading with them. 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 codes for viscose rayon yarn
Brazil splits HS 5403.31 into 2 NCM codes. Pick the one that matches your product:
- 5403.31.10Unbleached/bleached viscose yarn, max 120 turns/m
- 5403.31.90Other viscose single yarn, max 120 turns/m
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about viscose rayon yarn
What is the HS code for Viscose rayon yarn?
The HS code for Viscose rayon yarn is 540331 (Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, untwisted or twisted 120 turns per metre or less, not for retail sale, not sewing thread). The HS code for single viscose rayon yarn with low twist is 5403.31.
How do I classify Viscose rayon yarn for customs?
Viscose rayon yarn is classified under HS code 540331 — Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high tenacity), single, untwisted or twisted 120 turns per metre or less, not for retail sale, not sewing thread. This is a 6-digit subheading level code.
What defines "single" yarn in this context?
Single yarn refers to a continuous strand of filament that has not been twisted together with other strands to form a plied or cabled yarn.
Which countries are the top exporters of viscose rayon yarn (HS 540331)?
In 2025, the top exporters of HS 540331 (the code used for viscose rayon yarn) in UN Comtrade data were China ($589M, 89% of world exports), India ($24M) and Poland ($23M). World exports came to about $660M, 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 viscose rayon yarn (HS 540331)?
In 2025, the top importers of HS 540331 (the code used for viscose rayon yarn) in UN Comtrade data were India ($392M, 52% of world imports), Pakistan ($121M) and Italy ($44M). World imports came to about $756M, 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 Viscose rayon yarn the same in all countries?
The base HS code 540331 for 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 viscose rayon yarn in Brazil?
Brazil splits HS 540331 into 2 NCM codes, so the right one for viscose rayon yarn depends on the product's details: 5403.31.10 (Unbleached/bleached viscose yarn, max 120 turns/m), 5403.31.90 (Other viscose single yarn, max 120 turns/m).