HS 540239 Other
Quick Answer: Synthetic filament yarn, not put up for retail sale, other than high tenacity yarn of polyester, polyamide, or other polyamides, imported under HS 540239 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with a Most Favored Nation (MFN) rate of 8.8% ad valorem, though preferential rates may apply for certain trade agreements. This classification captures a broad range of synthetic filament yarns not specifically detailed in preceding subheadings. Importers should verify specific product composition and origin against the relevant customs tariff database for accurate duty assessment. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402390000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402396110 | — | — | ["kg"] |
| 540239 | — | — | — |
| 54023931 | 8.8% | Free (14 programs) | — |
| 5402393110 | — | — | ["kg"] |
| 5402393190 | — | — | ["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 5402.39?
Imports of Other 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 540239 cover?
This subheading covers "other" synthetic filament yarns, not put up for retail sale, under HS heading 5402, specifically excluding those of artificial filament. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this category encompasses synthetic filament yarns of polyester, polyamide, or other synthetic materials that do not fit into more specific subheadings within 5402, such as textured or high-tenacity yarns. These yarns are typically supplied in large spools or packages for industrial use.
What falls outside HS 540239?
The following products are excluded from HS 540239: yarns of artificial filament (classified under heading 5403), yarns of synthetic staple fibres (heading 5507), and synthetic filament yarns specifically put up for retail sale (heading 5402.10 to 5402.33). For instance, sewing thread of synthetic filament, even if not textured, is typically classified under 5401, and yarns intended for direct consumer use, such as those found in a knitting kit, would not fall under this subheading.
What are common classification mistakes for HS 540239?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of yarns that should be placed in more specific subheadings within 5402, such as textured yarns (5402.31 to 5402.33) or high-tenacity yarns (5402.10). This often occurs when the specific characteristics of the yarn, like its crimp, twist, or tenacity, are not fully understood or documented, violating General Rule of Interpretation (GRI) 3(c) which prioritizes the most specific description.
How should importers classify products under HS 540239?
The correct procedure for classifying products under HS 540239 involves a thorough examination of the yarn's composition and construction. Importers and customs brokers must first determine if the yarn is of synthetic filament and not put up for retail sale. Then, they must consult the WCO HS Explanatory Notes and specific national tariff schedules (e.g., USITC HTS, EU TARIC) to ensure the yarn does not meet the criteria for more specific subheadings within heading 5402, such as textured or high-tenacity yarns.
How is the duty calculated for products under HS 540239?
A 100 kg shipment of undyed, untwisted polyester filament yarn, not put up for retail sale, declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 5.0% ad valorem (5.0% × $250,000 = $12,500). The specific tariff number would be 5402.39.0000.
Which trade agreements reduce duties for HS 540239?
Several free trade agreements may reduce the applicable duty rate for HS 540239, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540239, and how do preferential rates apply?
HS code 540239 covers 'Other synthetic filament yarn, put up for retail sale'. The Most Favored Nation (MFN) duty rate can vary significantly depending on the importing country. For instance, the USITC Harmonized Tariff Schedule may list a rate of 8.8% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can reduce or eliminate these duties. For example, under certain agreements (e.g., AU, BH, CL, CO, IL, JO, KR, MA, OM, PE, SG), the duty might be Free. It is crucial to consult the specific tariff schedule of the destination country and verify eligibility for any applicable preferential treatment.
What specific criteria distinguish goods classified under HS 540239 from other categories within synthetic filament yarn?
HS code 540239 is a residual category for synthetic filament yarn that is not specifically enumerated elsewhere in heading 5402. This heading covers 'Synthetic filament yarn (other than sewing thread), not put up for retail sale; monofilament of less than 67 decitex and not more than 67 decitex'. Therefore, 540239 specifically applies to 'Other' synthetic filament yarn, provided it is put up for retail sale. If the yarn is not synthetic, not filament, not put up for retail sale, or if it falls under a more specific subheading (e.g., for specific synthetic materials like polyamide or polyester), it would be classified differently. The key is that it must be synthetic filament yarn and intended for retail sale.
What documentation is generally required for importing goods classified under HS 540239?
Standard import documentation for HS 540239 typically includes a commercial invoice detailing the quantity, unit price, and total value of the yarn; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data sheets to substantiate the classification if requested by customs authorities.
How is the import duty for HS 540239 calculated, and can you provide an example?
Import duties for HS 540239 are typically calculated on an ad valorem basis (a percentage of the value of the goods) or sometimes a specific rate (per unit of weight or measure). For example, if the MFN duty rate is 8.8% ad valorem and you import 1,000 kilograms of yarn valued at $5,000 USD, the duty calculation would be: 8.8% of $5,000 = $440 USD. If there were a specific duty component, for instance, $0.50 per kilogram, the calculation would be 1,000 kg * $0.50/kg = $500 USD. The final duty amount would be the sum of any ad valorem and specific duties applicable, or the higher of the two if an alternative duty structure is in place. Always confirm the exact duty calculation method with the destination country's customs authority.
Which major trade agreements commonly offer reduced or duty-free entry for goods under HS 540239?
Several major trade agreements can impact the duty rates for HS 540239. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral FTAs the US has with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) often provide preferential duty treatment. The EU's Generalized Scheme of Preferences (GSP) and its trade agreements with partner countries, as well as the UK's Global Tariff and its trade deals, also offer potential duty reductions or eliminations. Importers must verify the specific rules of origin and eligibility criteria for each agreement to benefit from these provisions.