HS 540232 Of nylon or other polyamides, measuring per single yarn more than 50 tex
Quick Answer: Yarns of nylon or other polyamides, measuring over 50 tex per single yarn, enter the UK duty-free, the EU at 4.00% ad valorem, and the US with rates varying from Free to 50% depending on origin. This classification specifically covers synthetic filament yarns of nylon or other polyamides that are relatively thick, exceeding 50 decitex per single filament. Importers should be aware of the significant duty rate disparities between major trading blocs, particularly the higher rates in the US for certain origins. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402320000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 540232 | — | — | — |
| 5402323000 | 8% | Free (14 programs) | ["kg"] |
| 5402326000 | 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 5402.32?
Imports of Of nylon or other polyamides, measuring per single yarn more than 50 tex 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 to Classify This HS Code?
What products does HS 540232 cover?
This subheading covers synthetic filament yarn of nylon or other polyamides, specifically those measuring more than 50 tex per single yarn. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category excludes sewing thread and yarn put up for retail sale. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to bulked or textured yarns, as well as other continuous filament yarns of the specified materials, provided they meet the tex requirement.
What falls outside HS 540232?
The following products are excluded from HS 540232: sewing thread of nylon or other polyamides (classified under HS 5401), yarn of nylon or other polyamides put up for retail sale (classified under HS 540220), and single, untextured filament yarns of nylon or other polyamides measuring 50 tex or less (classified under HS 540231). Additionally, staple fibers of nylon or other polyamides, even if spun into yarn, are classified elsewhere, typically under Chapter 55.
What are common classification mistakes for HS 540232?
A common error is misinterpreting the "tex" measurement, which refers to the linear density of the yarn. Importers may incorrectly classify yarns that are 50 tex or less under this subheading, or conversely, confuse it with spun yarn. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Misunderstanding the distinction between filament yarn and spun yarn also leads to misclassification.
How should importers classify products under HS 540232?
The correct procedure for classifying products under HS 540232 involves first identifying the material as nylon or other polyamide filament yarn. Next, determine the tex measurement of the single yarn; if it exceeds 50 tex, it falls within this subheading. Confirm that the yarn is not sewing thread or put up for retail sale. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential for definitive classification.
How is the duty calculated for products under HS 540232?
A batch of textured nylon filament yarn weighing 1,000 kilograms and declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 540232.
Which trade agreements reduce duties for HS 540232?
Several free trade agreements may reduce the applicable duty rate for HS 540232, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or free entry for goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 540232, specifically for yarns of nylon or other polyamides measuring over 50 tex?
The Most Favored Nation (MFN) duty rate for HS code 540232, which covers "Of nylon or other polyamides, measuring per single yarn more than 50 tex", is typically 3.5% ad valorem. However, preferential duty rates are available for goods imported from countries with which the importing nation has trade agreements. For example, under certain agreements, the duty rate could be Free (0.00%). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the most accurate and up-to-date rates applicable to your origin country.
How is the duty for HS code 540232 calculated, and can you provide an example?
The duty for HS code 540232 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 3.5% ad valorem and you import 1,000 kilograms of nylon yarn valued at $5,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate = $5,000 USD × 3.5% = $175 USD. Always ensure the declared value is the customs value, which usually includes the cost of the goods, insurance, and freight to the port of importation.
What are the key classification criteria for HS code 540232?
The primary classification criteria for HS code 540232 are: 1. Material: The yarn must be made of nylon or other polyamides. 2. Yarn Type: It must be 'other synthetic filament yarn', not put up for retail sale. 3. Linear Density: The yarn must measure more than 50 tex per single yarn. Tex is a unit of linear density equal to the mass in grams of 1,000 meters of yarn. If the yarn is 50 tex or less, it would fall under a different HS code (e.g., 540231). Verification of these characteristics through product specifications and laboratory testing, if necessary, is essential for correct classification.
Which trade agreements commonly offer preferential duty rates for HS code 540232?
Several trade agreements can provide preferential duty rates for HS code 540232. For example, goods originating from countries party to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or zero duties. Similarly, importers into the European Union may find preferential rates under agreements with countries like Switzerland, Norway, or specific Mediterranean nations. Countries listed with 'Free' rates in the sample data (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicate potential preferential treatment under specific bilateral or regional trade pacts. Importers must verify the origin of the goods and the specific provisions of the applicable trade agreement to claim preferential treatment.
What documentation is typically required when importing goods under HS code 540232?
When importing goods classified under HS code 540232, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin on the invoice, compliant with the specific agreement's rules, is mandatory. Importers should also be prepared to provide technical specifications or test reports confirming the material (nylon/polyamide) and linear density (over 50 tex) if requested by customs authorities to validate the HS classification.