HS 540244 Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre
Quick Answer: Yarn of synthetic fibres, specifically single, untwisted or with a twist not exceeding 50 turns per metre, imported under HS 540244 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US with rates varying from Free to 8% and 50% depending on the country of origin. This classification applies to synthetic yarns like polyester or nylon that have minimal or no twist. Importers should verify specific origin-based duty rates for the US market. 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 |
|---|---|---|---|
| 5402440000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402440000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402440005 | — | — | ["kg"] |
| 5402440040 | — | — | ["kg"] |
| 54024400 | 8% | Free (14 programs) | — |
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 5402.44?
Imports of Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre 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 540244 cover?
This subheading covers other synthetic filament yarn, specifically single yarns that are untwisted or have a twist not exceeding 50 turns per metre. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is for yarns that do not meet the specific criteria of other subheadings within Heading 5402, such as highly twisted yarns or those with multiple plies. The key defining characteristic is the low twist level.
What falls outside HS 540244?
The following products are excluded from HS 540244: yarns with a twist exceeding 50 turns per metre, which would typically fall under HS 540245 or other subheadings depending on the specific twist level and yarn type. Also excluded are multiple or cabled yarns (HS 540246), yarns of artificial filament (Chapter 55), and spun yarns of synthetic or artificial fibres (Heading 5509). For instance, a single polyester yarn with 100 turns per metre would be classified elsewhere.
What are common classification mistakes for HS 540244?
A common error is misinterpreting the "twist not exceeding 50 turns per metre" requirement. Importers may incorrectly classify yarns with a higher twist level under this subheading, failing to adhere to the precise specifications outlined in Chapter 54 of the Harmonized System. Additionally, confusion can arise between synthetic filament yarn and spun 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, emphasizing the material and construction.
How should importers classify products under HS 540244?
The correct procedure for classifying products under HS 540244 involves a thorough examination of the yarn's composition, construction, and twist level. Importers and customs brokers must verify that the yarn is of synthetic filament, is single, and has a twist of 50 turns per metre or less. Consulting the supplier's technical specifications and cross-referencing with the official tariff schedule of the importing country, such as the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 540244?
A 100 kg shipment of single, untwisted polyester filament yarn, declared at a customs value of $250 USD, would attract a US duty of $37.50. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 15% ad valorem (0.15 × $250 USD = $37.50), assuming the value is the primary basis for duty calculation for this specific yarn type and origin. Note that specific yarn counts or weights can also influence duty calculations if specific rates apply.
Which trade agreements reduce duties for HS 540244?
Several free trade agreements may reduce the applicable duty rate for HS 540244, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from 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 trade agreement and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 540244 in the US?
For imports into the United States, the standard Most Favored Nation (MFN) duty rate for HS code 540244, 'Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre', is 3.5% ad valorem. This rate applies unless a preferential trade agreement or specific exclusion is applicable. For detailed information, consult the US Harmonized Tariff Schedule (HTSUS) maintained by the US International Trade Commission (USITC).
How is the duty calculated for HS 540244 if the value of the shipment is $10,000?
The duty calculation for HS code 540244 is typically based on the ad valorem rate. If the MFN duty rate is 3.5% ad valorem and the declared value of the shipment is $10,000, the duty amount would be calculated as: 3.5% of $10,000 = 0.035 * $10,000 = $350. This is a simplified example; actual duty may include other fees or be subject to different rates based on origin and specific trade programs.
What are the classification criteria for 'yarn, single, untwisted or with a twist not exceeding 50 turns per metre' under HS 5402.44?
HS code 5402.44 covers synthetic filament yarn. The key classification criteria are that the yarn must be 'single' (not plied), and it must be either 'untwisted' or have a twist not exceeding 50 turns per metre. This distinguishes it from other synthetic filament yarns that may have higher twists or be plied. The material composition (synthetic) is also crucial. Consult the Explanatory Notes of the Harmonized System (WCO) for detailed definitions.
Which trade agreements offer preferential duty rates for HS 540244 into the US, and what are typical rates?
The United States has trade agreements with several countries that may offer preferential duty rates for HS code 540244. For example, under the US-Australia Free Trade Agreement (AU), the US-Bahrain (BH), US-Chile (CL), US-Colombia (CO), US-Israel (IL), US-Jordan (JO), US-Korea (KR), US-Morocco (MA), US-Oman (OM), US-Peru (PE), US-Singapore (SG), and US-Panama (PA) agreements, this classification of yarn may be eligible for duty-free entry (0.00% or Free), provided the yarn originates in the partner country and meets all rules of origin. Importers must present a valid Certificate of Origin. Always verify current eligibility and specific rules with the relevant trade agreement text.
What documentation is typically required when importing HS 540244 into the EU?
When importing HS code 540244 into the European Union, standard documentation includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, an import declaration must be filed. If preferential duty rates are claimed under a Free Trade Agreement (e.g., with South Korea, Singapore, or Morocco), proof of origin, such as an Origin Declaration or Certificate of Origin issued by the exporter, is mandatory. The specific requirements can be found in the EU's TARIC database.