HS 540246 Other, of polyesters, partially oriented

Quick Answer: Yarn of other, partially oriented polyesters imported under HS 540246 enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at rates ranging from Free to 50% or 8.8% depending on the country of origin. This classification covers synthetic filament yarn made from polyester that has undergone a process to partially orient the polymer chains, making it suitable for various textile applications. Importers should be aware of the significant duty differentials between major trading blocs, particularly the higher US rates for non-preferential origins. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance strategies.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
5402460000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
5402460000 4.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
5402460000 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 5402.46?

Imports of Other, of polyesters, partially oriented 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?

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What products does HS 540246 cover?

This subheading covers other synthetic filament yarn, specifically partially oriented yarn (POY) made of polyesters, not put up for retail sale. According to the WCO Harmonized System Nomenclature, "partially oriented" refers to yarn that has undergone some degree of stretching but has not yet achieved its full tensile strength or orientation. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the specific stage of processing for polyester filament yarn that is not yet fully drawn.

What falls outside HS 540246?

The following products are excluded from HS 540246: fully oriented polyester filament yarn (classified under HS 540247), textured polyester filament yarn (HS 540233), sewing thread of polyester (HS 5401), and yarn of polyester put up for retail sale (HS 540269). Additionally, monofilament of polyesters with a cross-sectional dimension exceeding 1mm, or a cross-sectional area exceeding 1 square millimeter, is classified under Chapter 39, not Chapter 54.

What are common classification mistakes for HS 540246?

A common error is misinterpreting the "partially oriented" characteristic. Importers may mistakenly classify fully drawn or textured polyester filament yarn under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. It is crucial to distinguish between partially oriented yarn, which has undergone initial stretching, and fully oriented yarn, which has been further processed to achieve maximum tensile strength.

How should importers classify products under HS 540246?

The correct procedure for classifying products under HS 540246 involves confirming the material is 100% polyester filament yarn and verifying that it is in a partially oriented state, not fully drawn or textured, and not put up for retail sale. Importers and customs brokers should consult technical specifications from the manufacturer, such as denier, tenacity, and elongation values, to confirm the yarn's orientation. Cross-referencing with the official tariff schedules of the importing country is essential.

How is the duty calculated for products under HS 540246?

A shipment of 1,000 kilograms of partially oriented polyester filament yarn, 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 (HTS) for subheading 5402.46.0000.

Which trade agreements reduce duties for HS 540246?

Several free trade agreements may reduce the applicable duty rate for HS 540246, 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 certain developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required, while GSP benefits often necessitate a GSP Form A.

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Which HS Codes Are Related?

HS 540247 HS 540262 HS 540233 HS 540252 HS 540245 HS 540248

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 540246, 'Other, of polyesters, partially oriented'?

The Most Favored Nation (MFN) duty rate for HS code 540246 can vary. For example, under the US tariff schedule (USITC), the MFN rate is 3.5% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements. For instance, goods 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 a Free (0.00%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.

How is HS code 540246 classified? What are the key criteria for 'partially oriented' polyester yarn?

HS code 540246 falls under Chapter 54 of the Harmonized System, which covers 'Man-made filaments'. Specifically, it is for 'Other' yarns of synthetic filaments, not put up for retail sale, that are made of polyester and are 'partially oriented'. Partially oriented yarn (POY) is a type of polyester filament yarn that has undergone some degree of orientation during the spinning process but has not been fully drawn. It typically has a lower tenacity and higher elongation compared to fully drawn yarn (FDY). Classification hinges on the material (polyester), the form (yarn, not put up for retail sale), and the degree of orientation. If the yarn is fully drawn or textured, it would likely be classified under a different subheading.

What documentation is typically required when importing goods classified under HS 540246?

Standard import documentation for HS code 540246 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually required. This document must be issued by the competent authority of the exporting country and certify that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers should also be prepared to provide technical specifications or product data sheets that confirm the material composition and orientation of the yarn, especially if classification is questioned by customs authorities.

Which major trade agreements commonly provide preferential duty rates for HS 540246?

Several trade agreements offer preferential duty rates for goods classified under HS 540246. For example, the United States has Free Trade Agreements (FTAs) with countries like Chile, Colombia, Israel, Jordan, Morocco, Oman, Peru, and Singapore, which often grant duty-free entry for qualifying goods. Similarly, the European Union's trade agreements with countries such as South Korea and various Mediterranean nations can also provide reduced or zero duty rates. The UK's trade agreements post-Brexit also offer preferential access for certain goods. Importers must ensure their goods meet the specific Rules of Origin for each agreement to benefit from these reduced rates.

Can you provide an example of how import duty is calculated for HS 540246?

Let's assume an importer brings 10,000 kilograms of partially oriented polyester yarn (HS 540246) into the United States, and the MFN duty rate is 3.5% ad valorem. The commercial invoice value for this shipment is $20,000 USD. The duty calculation would be: Duty Amount = (Invoice Value × Duty Rate). In this case, Duty Amount = ($20,000 USD × 3.5%) = $700 USD. If, however, the yarn originated from a country with a Free Trade Agreement, such as Chile, and met the Rules of Origin, the duty would be $0.00 USD, provided a valid Certificate of Origin is presented.