HS 540110 Of synthetic filaments
Quick Answer: Thread of synthetic filaments, for retail sale, enters the UK and EU at 4.00% ad valorem and the US at 11.4% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers sewing thread made from synthetic staple fibers, such as polyester or nylon, which have been spun into continuous filaments. It excludes thread made from synthetic continuous filaments. Importers should be aware of potential higher rates in the US for certain origins and consult specific trade agreements. CustomTariffs aggregates this information for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5401100000 | — | — | — |
| 5401101200 | 4.00 % | — | — |
| 5401101400 | 4.00 % | — | — |
| 5401101600 | 4.00 % | — | — |
| 5401101800 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5401100000 | — | — | — |
| 5401101200 | 4.00 % | — | — |
| 5401101600 | 4.00 % | — | — |
| 5401101800 | 4.00 % | — | — |
| 5401101400 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5401100000 | 11.4% | Free (14 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 5401.10?
Imports of Of synthetic filaments may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 540110 cover?
This subheading covers sewing thread made from synthetic filaments, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes threads spun from man-made fibers like polyester, nylon, or acrylic, whether or not they are put up for retail sale. The key characteristic is the filamentary nature of the synthetic material used in their construction, distinguishing them from spun yarns of synthetic staple fibers.
What falls outside HS 540110?
The following products are excluded from HS 540110: sewing thread made from natural fibers (e.g., cotton, silk), sewing thread made from synthetic staple fibers (which are short, discontinuous fibers), and sewing thread made from artificial filaments. For instance, sewing thread made from spun polyester staple fiber would be classified under a different heading, typically 5508.10. Similarly, sewing thread made from glass fibers or metallic yarn is also excluded and classified elsewhere according to its specific material composition.
What are common classification mistakes for HS 540110?
A common error is misinterpreting "synthetic filaments" versus "synthetic staple fibers." General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the heading and any relative section or chapter notes. Importers may incorrectly classify sewing thread made from short, discontinuous synthetic fibers (staple fibers) under this heading, when it should be classified under HS 5508.10. Another mistake is confusing synthetic filaments with artificial filaments, which are derived from natural polymers and have distinct classification rules.
How should importers classify products under HS 540110?
The correct procedure for classifying sewing thread under HS 540110 involves a thorough examination of the material composition. Importers and customs brokers must ascertain if the thread is composed of continuous synthetic filaments (e.g., polyester, nylon). Reviewing product specifications, manufacturer declarations, and laboratory test results is crucial. Cross-referencing these details with the WCO HS Explanatory Notes and national tariff schedules, such as the USITC HTS or EU TARIC, will confirm the correct classification and ensure compliance.
How is the duty calculated for products under HS 540110?
A 100-kilogram shipment of polyester sewing thread, declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($500 USD × 0.15 = $75.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for subheading 5401.10.10, which covers sewing thread of synthetic filaments.
Which trade agreements reduce duties for HS 540110?
Several free trade agreements may reduce the applicable duty rate for HS 540110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying sewing thread originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP) for certain synthetic sewing threads, often requiring a GSP Form A to claim preferential rates, which can be as low as 0% ad valorem.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 540110, specifically for sewing thread of synthetic filaments?
The Most Favored Nation (MFN) duty rate for sewing thread of synthetic filaments, classified under HS code 540110, is generally 4.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others may receive duty-free treatment (Free). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate. For instance, the EU TARIC system or the USITC Harmonized Tariff Schedule provide detailed rate information.
How is the import duty for HS 540110 calculated, and can you provide an example?
The import duty for HS code 540110 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.00% and you import 1,000 kilograms of sewing thread valued at $5,000 USD, the duty calculation would be: $5,000 (value) × 4.00% (duty rate) = $200 USD. If specific duties (e.g., per unit) were applicable, the calculation would be rate per unit × quantity. Always ensure your customs valuation is accurate and supported by proper documentation.
What are the key criteria for classifying sewing thread under HS code 540110, specifically 'Of synthetic filaments'?
To be classified under HS code 540110, the product must be sewing thread. The critical distinguishing factor for this specific subheading is that the thread must be made 'Of synthetic filaments'. This means the individual threads are continuous strands produced by extruding a synthetic polymer. Examples of synthetic filaments include polyester, nylon, and polypropylene. The thread can be put up for retail sale or in bulk. It's important to differentiate this from sewing thread made of artificial filaments (e.g., rayon) or natural fibers (e.g., cotton), which would fall under different HS codes.
What documentation is typically required when importing sewing thread under HS code 540110?
When importing sewing thread under HS code 540110, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory, demonstrating that the goods meet the rules of origin requirements of the applicable FTA. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify the classification and composition of the thread.
Which common trade agreements offer preferential duty rates for HS code 540110, and how can importers benefit?
Several trade agreements provide preferential duty rates, often including duty-free access, for goods classified under HS code 540110. Examples include the United States-Mexico-Canada Agreement (USMCA), agreements with South Korea (KORUS FTA), Australia (AUSFTA), and various agreements within the European Union's trade network. To benefit, importers must ensure the sewing thread originates from a country that is a party to an applicable FTA and that the goods meet the specific rules of origin outlined in that agreement. A valid Certificate of Origin, issued by the exporter or producer, is essential to substantiate the claim for preferential treatment at the time of import. Consulting the relevant trade agreement text and the importing country's customs authority is advised.