HS 540233 Of polyesters
Quick Answer: Yarn of polyester, specifically those of high tenacity, whether or not textured, enters the UK duty-free, the EU at 4.00% ad valorem, and the US at rates ranging from Free to 55% ad valorem depending on origin. This classification covers synthetic spun yarns made from polyester filaments, excluding sewing thread and yarn put up for retail sale. Importers should be aware of the significant duty variations, particularly the high US tariff for non-preferential origins. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and cost management in international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402330000 | 0.00 % | — | — |
| 5402330090 | 0.00 % | — | — |
| 5402330010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402330010 | 4.00 % | — | — |
| 5402330090 | 4.00 % | — | — |
| 5402330000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402336000 | 8% | Free (14 programs) | ["kg"] |
| 540233 | — | — | — |
| 5402333000 | 8.8% | 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 5402.33?
Imports of Of polyesters 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 540233 cover?
This subheading covers synthetic filament yarn of polyesters, specifically those measuring more than 67 decitex and with a linear density of more than 110 decitex. According to the WCO Harmonized System Nomenclature, this category includes yarns that are not put up for retail sale. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define this by excluding single yarns, multiple or cabled yarns, and yarns of different synthetic fibers, focusing on the specific construction and denier range for bulked or textured polyester yarns.
What falls outside HS 540233?
The following products are excluded from HS 540233: single yarns of polyester, multiple or cabled yarns of polyester, and yarns of polyester that are put up for retail sale. Additionally, yarns with a linear density of 67 decitex or less, or those with a linear density of 110 decitex or less, are classified under different subheadings within HS 5402. For instance, sewing thread of polyester, even if textured, is typically classified under HS 5401.
What are common classification mistakes for HS 540233?
A common error is misinterpreting the decitex (dtex) measurement, which is crucial for differentiating between subheadings within HS 5402. Importers may incorrectly classify yarns that are put up for retail sale under this subheading, or fail to distinguish between single, multiple, or cabled yarns. 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 paramount.
How should importers classify products under HS 540233?
The correct procedure for classifying products under HS 540233 involves first confirming that the material is indeed synthetic filament yarn of polyester. Next, it is essential to determine the linear density in decitex (dtex) for both the individual filament and the overall yarn. If the yarn exceeds 67 dtex and has a linear density of more than 110 dtex, and is not put up for retail sale, then HS 540233 is likely applicable. Verification against the specific country's tariff schedule, such as the USITC HTS or EU TARIC, is recommended.
How is the duty calculated for products under HS 540233?
A shipment of 1,000 kilograms of textured polyester filament yarn, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 5402.33.1000.
Which trade agreements reduce duties for HS 540233?
Several free trade agreements may reduce the applicable duty rate for HS 540233. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying yarns originating from Canada or Mexico may be eligible for a "Free" duty rate. Similarly, yarns originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or free entry into the US, often requiring a GSP Form A. Documentation such as a self-certified origin statement or a certificate of origin is typically required to claim these preferential rates.
```Which HS Codes Are Related?
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FAQ
What are the import duties for HS code 5402.33, specifically for 'Of polyesters'?
The import duty for HS code 5402.33, covering 'Other synthetic filament yarn, put up for retail sale, of polyesters, multi-filament', varies significantly based on the country of origin and applicable trade agreements. For the United States, the Most Favored Nation (MFN) rate is typically 4.00% ad valorem. However, preferential rates may apply. For example, under the Australia Free Trade Agreement (AU), the rate is Free (0.00%). Under the Korea-U.S. Free Trade Agreement (KR), the rate is also Free (0.00%). It is crucial to consult the latest USITC tariff schedule for the specific origin of the goods.
How is the duty for HS 5402.33 calculated, and can you provide an example?
The duty for HS code 5402.33 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 4.00% and you import 1,000 kilograms of polyester filament yarn valued at $5,000 USD, the duty would be calculated as: $5,000 (value) × 4.00% (duty rate) = $200.00 USD. Some countries may also apply specific duties based on weight (e.g., per kilogram), but for this specific sub-heading, ad valorem is common. Always verify the specific duty calculation method with the relevant customs authority.
What are the key classification criteria for goods falling under HS code 5402.33?
To be classified under HS code 5402.33, the goods must meet several criteria: 1. Material: They must be filament yarn of synthetic fibers, specifically polyesters. 2. Construction: They must be multi-filament (containing more than one filament). 3. Denier: The yarn must have a linear density of more than 666.6 decitex (dtex). 4. Presentation: The yarn must be put up for retail sale. If the yarn is not put up for retail sale, it would likely fall under HS code 5402.43. Careful consideration of these factors is essential for accurate classification.
Which common trade agreements offer preferential duty rates for HS code 5402.33?
Several trade agreements can provide preferential duty rates for goods classified under HS code 5402.33. Examples include agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). Under these agreements, the duty rate is often Free (0.00%). Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim these preferential rates.
What documentation is typically required for importing goods under HS code 5402.33?
Standard import documentation for HS code 5402.33 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, if claiming preferential duty rates under a trade agreement, a valid Certificate of Origin issued by the exporting country's competent authority is usually required. Depending on the importing country and the specific nature of the polyester yarn (e.g., if it contains dyes or finishes), additional declarations regarding chemical content or safety standards might be necessary. Always consult the importing country's customs regulations for a comprehensive list.