HS 540247 Other, of polyesters
Quick Answer: Yarn of polyesters, not put up for retail sale, other than high tenacity yarn, enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at a Most Favored Nation (MFN) rate of 50%, though preferential rates are available for certain trade partners. This classification covers a broad range of polyester yarns, excluding those specifically designated as high tenacity or packaged for direct consumer sale. Importers should verify specific MFN and preferential duty rates for the US market, as well as confirm the correct subheadings within the EU and UK tariffs. CustomTariffs aggregates this data to assist in trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402470000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402470000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402479020 | — | — | ["kg"] |
| 540247 | — | — | — |
| 5402471040 | — | — | ["kg"] |
| 54024790 | 8% | Free (14 programs) | — |
| 5402479040 | — | — | ["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 5402.47?
Imports of Other, 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 540247 cover?
This subheading covers other synthetic filament yarn, specifically those made of polyesters, which are not put up for retail sale. According to the WCO Harmonized System Nomenclature and as interpreted by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes single, multiple, or cabled yarns of polyester, provided they meet the criteria of not being packaged for retail sale. This often refers to yarns supplied in large cones or bobbins for industrial use.
What falls outside HS 540247?
The following products are excluded from HS 540247: polyester filament yarns that are put up for retail sale (classified under 5402.33), as well as yarns of other synthetic fibers such as nylon or artificial filament yarns. Additionally, staple fibers of polyester, even if spun into yarn, would be classified elsewhere. Yarns that have undergone specific treatments or constructions not covered by the general definition of "other" filament yarn may also fall under different subheadings within heading 5402 or other headings entirely.
What are common classification mistakes for HS 540247?
A common error is misinterpreting the "put up for retail sale" criterion. If polyester filament yarn is wound on small spools or in pre-measured skeins clearly intended for direct consumer purchase, it should not be classified under 540247. Furthermore, confusion can arise with spun yarns of polyester staple fibers, which are classified under Chapter 55. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3 is crucial for accurate classification, especially when distinguishing between different types of yarns and their intended end-use packaging.
How should importers classify products under HS 540247?
The correct procedure for classifying products under HS 540247 involves a systematic approach. Importers and customs brokers must first identify the material composition, confirming it is 100% polyester filament. Next, they must verify that the yarn is not packaged for retail sale, typically meaning it is supplied in bulk for industrial purposes. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes will confirm the correct subheading and any specific conditions or exclusions.
How is the duty calculated for products under HS 540247?
A shipment of 1,000 kilograms of undyed polyester filament yarn, not put up for retail sale, 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 rates published in the USITC Harmonized Tariff Schedule for subheading 5402.47.00.
Which trade agreements reduce duties for HS 540247?
Several free trade agreements may reduce the applicable duty rate for HS 540247, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates. Documentation required to claim preference under USMCA typically includes a producer's certification of origin, while GSP often requires a Form A certificate. The specific preferential rate and documentation requirements vary by origin country and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5402.47, covering 'Other, of polyesters' synthetic filament yarn?
The standard Most Favored Nation (MFN) duty rate for HS code 5402.47 is typically 3.5% ad valorem. However, preferential duty rates can be significantly lower or even free for imports from countries with which the importing nation has trade agreements. For example, under certain agreements, rates such as 0.00%, 4.00%, or 8% ad valorem may apply. It is crucial to consult the specific tariff schedule of the importing country, such as the US Harmonized Tariff Schedule (USHTS) or the EU's TARIC database, to determine the exact applicable rate based on the origin of the goods.
How is the import duty for HS 5402.47 calculated, and can you provide an example?
The import duty for HS code 5402.47 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 3.5% ad valorem, and you import 1,000 kilograms of polyester filament yarn with a declared customs value of $5,000 USD, the duty calculation would be: $5,000 (value) × 0.035 (duty rate) = $175 USD. Some tariff lines may also have specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the duty assessment method.
What specific criteria differentiate HS code 5402.47 from other polyester filament yarn classifications?
HS code 5402.47 falls under 'Other' synthetic filament yarn of polyesters, specifically those not covered by preceding subheadings within 5402. This typically includes yarns that are not single, multiple, or cabled, and may not be textured or specifically enumerated elsewhere. Key classification factors include the material (polyester), form (filament yarn), and specific characteristics like denier, twist, and whether it's fully drawn (FDY), partially oriented (POY), or high-tenacity. Importers must ensure the yarn's technical specifications align with the description for 5402.47 and do not meet the criteria for more specific subheadings like 5402.45 (elastomeric) or 5402.46 (other synthetic filament yarn, not textured, of polyesters).
Which common trade agreements offer preferential duty rates for HS code 5402.47, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 5402.47. Examples include agreements with countries like 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. To claim preferential treatment, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin completed by the exporter, which must meet the specific requirements of the relevant trade agreement. The importing country's customs authority will specify the exact documentation and procedures.
Are there any special documentation requirements beyond a standard commercial invoice and bill of lading for importing goods under HS 5402.47?
While a commercial invoice, packing list, and bill of lading are standard import documents, importing goods classified under HS 5402.47 may require additional documentation depending on the importing country's regulations and the specific nature of the yarn. This could include a Certificate of Origin (especially if claiming preferential duty rates), technical data sheets detailing the yarn's composition and specifications (to confirm classification), and potentially safety or compliance certificates if the yarn is intended for specific uses (e.g., apparel, industrial textiles). Always consult the importing country's customs regulations or a licensed customs broker for a comprehensive list.