HS 540231 Textured yarn
Quick Answer: Textured yarn imported under HS 540231 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with rates varying from Free to 50% depending on the country of origin. This code specifically covers synthetic filament yarn, not put up for retail sale, that has been textured to give it bulk, elasticity, or a crimped appearance. This includes yarns like those used in apparel and home furnishings. Importers should verify specific origin-based duty rates for the US market. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402310000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 540231 | — | — | — |
| 5402313000 | 8.8% | Free (14 programs) | ["kg"] |
| 5402316000 | 8% | 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 5402.31?
Imports of Textured yarn 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 540231 cover?
This subheading covers synthetic filament yarn, specifically textured yarn of nylon or other polyamides, measuring more than 650 decitex. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "textured yarn" refers to yarn that has been treated to increase its bulk, stretch, or crimp, thereby imparting properties such as softness and resilience. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the specific material (polyamides) and the decitex measurement, which indicates the yarn's linear density.
What falls outside HS 540231?
The following products are excluded from HS 540231: yarns of polyamides that are not textured, yarns with a decitex of 650 or less, and yarns made from other synthetic materials such as polyester or artificial filament. For instance, smooth filament yarn of nylon with a decitex of 700 would be classified under a different subheading within HS 5402, while textured yarn of polyester would fall under HS 540247. Also excluded are spun yarns of polyamide, which are made from staple fibers.
What are common classification mistakes for HS 540231?
A common error is misinterpreting the "textured" characteristic or failing to verify the decitex measurement. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify smooth filament yarn as textured, or vice versa, leading to incorrect duty assessments. Furthermore, confusion can arise with blended yarns, which may require classification based on the predominant fiber content if not specifically covered elsewhere.
How should importers classify products under HS 540231?
The correct procedure for classifying products under HS 540231 involves a multi-step verification process. Importers and customs brokers must first confirm the material composition, ensuring it is exclusively nylon or other polyamides. Secondly, they must ascertain whether the yarn has undergone a texturing process, which alters its physical properties. Finally, the decitex measurement must be verified; for this subheading, it must exceed 650 decitex. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 540231?
A shipment of 1,000 kilograms of textured nylon yarn, measuring 750 decitex and declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $15,000 = $1,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5402.31.0000, which applies to textured synthetic filament yarn of nylon or other polyamides.
Which trade agreements reduce duties for HS 540231?
Several free trade agreements may reduce the applicable duty rate for HS 540231, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating yarn from Canada or Mexico can enter the United States duty-free, provided a valid self-certified origin statement is submitted. Similarly, the EU's Generalized Scheme of Preferences (GSP) can offer reduced or duty-free access for originating products from certain developing countries, often requiring a EUR.1 movement certificate or a self-certified origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540231 (Textured yarn, synthetic staple fibres, not exceeding 67 decitex)?
The Most Favored Nation (MFN) duty rate for HS 540231 is typically 3.5% ad valorem. However, preferential rates apply for imports from countries with trade agreements with the importing country. For example, under the USMCA, goods from Canada and Mexico may enter duty-free. Always verify the specific rate based on the country of origin and applicable trade agreements. For instance, a shipment valued at $10,000 from a country with a 3.5% MFN duty would incur a duty of $350 (0.035 * $10,000).
What are the classification criteria for 'textured yarn' under HS code 540231?
HS code 540231 specifically covers 'Textured yarn, synthetic staple fibres, not exceeding 67 decitex'. The key criteria are: 1) The yarn must be 'textured', meaning it has been processed to impart bulk, stretch, or other desirable properties, often through mechanical or thermal means. 2) The yarn must be made from synthetic staple fibres (e.g., polyester, nylon). 3) The yarn's linear density must not exceed 67 decitex. Decitex (dtex) is a measure of linear density, where 1 dtex is the mass in grams of 10,000 meters of the yarn. This classification is based on the WCO's Harmonized System Explanatory Notes, which provide detailed guidance on interpreting these terms.
What documentation is typically required for importing textured yarn under HS code 540231?
Standard import documentation for HS 540231 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin to claim preferential duty rates if applicable. Depending on the importing country's regulations and the specific nature of the yarn (e.g., if it contains certain dyes or finishes), additional certifications related to safety, chemical content, or environmental compliance might be required. Always consult the customs authority of the importing country for a definitive list.
How do trade agreements, such as those with Australia (AU) or South Korea (KR), affect the duty rates for HS 540231?
Trade agreements significantly reduce or eliminate import duties. For HS 540231, countries listed as having 'Free' access (e.g., AU, KR, SG, CL, IL, JO, MA, OM, PE, PA, BH, CO, S, P) generally benefit from zero duty rates, provided the goods meet the rules of origin stipulated in the respective free trade agreement (FTA). For example, yarn originating from South Korea and imported into the US under the Korea-United States Free Trade Agreement (KORUS FTA) would likely be eligible for duty-free entry, subject to proper documentation and compliance with origin rules. Importers must obtain a valid certificate of origin from the exporter to substantiate the claim for preferential treatment.
Can you provide a concrete example of how import duty is calculated for HS 540231?
Certainly. Suppose an importer brings 500 kilograms of textured polyester yarn (HS 540231) from a country with a standard MFN duty rate of 3.5% ad valorem. The declared customs value of the shipment is $8,000 USD. The duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $8,000 × 3.5% = $8,000 × 0.035 = $280. If the yarn was also subject to a specific duty, for example, $0.50 per kilogram, the calculation would be: Specific Duty = Quantity × Specific Rate = 500 kg × $0.50/kg = $250. The total duty would be the higher of the two (if applicable, or a combination depending on the tariff structure). For HS 540231, the duty is typically ad valorem, so the $280 calculation is the most common.