HS 540234 Of polypropylene
Quick Answer: Yarn of polypropylene enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with rates varying from Free to 50% ad valorem depending on trade agreements. This HS code specifically covers synthetic filament yarn of polypropylene, excluding sewing thread and yarn put up for retail sale. Importers should be aware of the significant duty rate disparities, particularly in the US market, where preferential rates may apply to goods originating from specific Free Trade Agreement partner countries. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff applicable to your specific import scenario.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402340000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402340000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402343000 | 8.8% | Free (14 programs) | ["kg"] |
| 540234 | — | — | — |
| 5402346000 | 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 5402.34?
Imports of Of polypropylene 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 540234 cover?
This subheading covers synthetic filament yarn, specifically those of polypropylene, measuring more than 500 decitex. According to the World Customs Organization's Harmonized System Nomenclature, this category includes spun, twisted, or cabled yarns. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are continuous filament yarns of polypropylene, excluding staple fibers, and are intended for textile use, often characterized by their strength and durability.
What falls outside HS 540234?
The following products are excluded from HS 540234: yarns of polypropylene measuring 500 decitex or less, which fall under other subheadings within heading 5402. Additionally, staple fibers of polypropylene, which are short, discontinuous fibers, are classified elsewhere, typically under HS 5503. Monofilament yarns of polypropylene, even if exceeding 500 decitex, are also excluded and classified under HS 5404. Single yarns not twisted or cabled, unless specifically meeting the decitex requirement, may also be classified differently.
What are common classification mistakes for HS 540234?
A common error is misinterpreting the decitex measurement, leading to classification under the incorrect subheading within heading 5402. For instance, yarns slightly above or below the 500 decitex threshold can be mistakenly classified. Another mistake involves confusing filament yarn with staple fiber yarn; General Rule of Interpretation (GRI) 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes, which clearly distinguish between continuous filaments and staple fibers.
How should importers classify products under HS 540234?
The correct procedure for classifying products under HS 540234 involves first confirming the material is synthetic filament yarn of polypropylene. Next, the importer or customs broker must accurately determine the yarn's decitex measurement; if it exceeds 500 decitex, then HS 540234 is likely applicable. Verification against the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to ensure compliance and avoid penalties.
How is the duty calculated for products under HS 540234?
A spool of polypropylene filament yarn weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared value ($500 USD × 30% = $150.00). This rate is published in the USITC Harmonized Tariff Schedule, Chapter 54, Subheading 5402.34.0000.
Which trade agreements reduce duties for HS 540234?
Several free trade agreements may reduce the applicable duty rate for HS 540234, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the standard import duty rate for HS code 5402.34, specifically for yarns of polypropylene?
The standard Most Favored Nation (MFN) duty rate for HS code 5402.34, which covers synthetic filament yarn, including that of polypropylene, is 3.5% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. For precise rates applicable to specific import origins, consult the relevant national tariff schedule, such as the US Harmonized Tariff Schedule (HTS) maintained by the US International Trade Commission (USITC).
How are preferential duty rates applied to HS code 5402.34 for polypropylene yarns?
Preferential duty rates for HS code 5402.34 are available for goods imported from countries with which a trade agreement is in force. For example, under certain agreements, imports from 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 (0.00%). Importers must ensure they meet the rules of origin requirements and have the necessary documentation, such as a certificate of origin, to claim these preferential rates. Always verify the specific terms of each trade agreement.
What are the key classification criteria for HS code 5402.34 for polypropylene yarns?
HS code 5402.34 specifically covers 'other synthetic filament yarn, put up for retail sale' and is further broken down by material. For this specific subheading, the material must be polypropylene. Key classification criteria include: 1) The material composition (100% polypropylene). 2) It must be filament yarn (continuous strands of synthetic or artificial fibres). 3) It must be 'put up for retail sale', meaning it is packaged in a manner suitable for sale directly to consumers, such as in skeins, balls, or small spools. If the yarn is not put up for retail sale, it would be classified under a different subheading within 5402.
Can you provide a numerical example of how import duty is calculated for HS code 5402.34?
Certainly. Let's assume an importer brings 1,000 kilograms of polypropylene yarn classified under HS 5402.34 into a country with a standard MFN duty rate of 3.5% ad valorem. If the declared customs value of this shipment is $5,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this case, Duty Amount = $5,000 USD × 3.5% = $175 USD. This is the ad valorem duty payable. If there were also specific duties (e.g., per kilogram), those would be calculated separately and potentially added, depending on the tariff structure.
What documentation is typically required for importing polypropylene yarns under HS code 5402.34, especially when claiming preferential duty rates?
Standard import documentation for HS code 5402.34 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under a trade agreement, an importer must also provide a valid Certificate of Origin or a declaration of origin, as specified by the respective trade agreement. This document certifies that the goods meet the rules of origin criteria established by the agreement. Customs brokers should ensure all documentation is accurate and complete to avoid delays or penalties.