HS 540249 Other
Quick Answer: Yarn of synthetic fibres, not put up for retail sale, under HS 540249 enters the UK duty-free, the EU at 4.00% ad valorem, and the US at rates ranging from Free to 50% ad valorem. This residual classification applies to synthetic filament yarns, not specified elsewhere in heading 5402, such as those made from other synthetic fibres or those with specific constructions not covered by the preceding subheadings. Importers should consult specific tariff schedules for precise duty rates based on the exact fibre composition and country of origin. CustomTariffs aggregates this data, highlighting the need for careful classification to avoid overpayment or non-compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402490000 | 0.00 % | — | — |
| 5402490050 | 0.00 % | — | — |
| 5402490030 | 0.00 % | — | — |
| 5402490090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402490000 | 4.00 % | — | — |
| 5402490030 | 4.00 % | — | — |
| 5402490050 | 4.00 % | — | — |
| 5402490090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402491100 | Free | — | ["kg"] |
| 5402499175 | — | — | ["kg"] |
| 540249 | — | — | — |
| 54024991 | 8% | Free (14 programs) | — |
| 5402499115 | — | — | ["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 5402.49?
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 540249 cover?
This subheading covers "other" synthetic filament yarns, specifically those that are not textured, not put up for retail sale, and not single, untwisted yarns or yarns of other twisting. According to the WCO Harmonized System Nomenclature, this category encompasses a broad range of synthetic filament yarns that do not fit into more specific subheadings within 5402. For example, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system define this as yarns of synthetic filaments, other than high tenacity yarns, single (but not other than thrown or twisted) and not put up for retail sale, and not textured. This includes various types of synthetic yarns with specific deniers and constructions.
What falls outside HS 540249?
The following products are excluded from HS 540249: textured synthetic filament yarns, synthetic filament yarns put up for retail sale (typically in smaller skeins or packages), single untwisted yarns, and yarns of other twisting. High tenacity yarns of synthetic filaments, such as those used in tire cord, are classified under HS 540210. Additionally, yarns made from artificial filaments, like rayon or modal, are classified under HS 5403. Yarns of natural fibers, such as cotton or wool, are also distinctly classified in other chapters of the HTS.
What are common classification mistakes for HS 540249?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of yarns that should fall under more specific subheadings within 5402 or even other HS headings. For instance, mistaking textured yarns for those in 540249 is frequent, as is classifying yarns put up for retail sale under this subheading. Adherence to General Rule of Interpretation (GRI) 3(a) and 3(b) is crucial, ensuring that if a product can be classified under two or more headings or subheadings, the heading or subheading that provides the most specific description shall be preferred. For example, a yarn that is specifically textured would not be classified here.
How should importers classify products under HS 540249?
The correct procedure for classifying products under HS 540249 involves a detailed examination of the yarn's characteristics and presentation. Importers and customs brokers must first determine if the yarn is made of synthetic filaments. Subsequently, they must verify that it is not textured, not put up for retail sale, and not a single untwisted yarn. Consulting the official WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC, is essential. Reviewing product specifications, including denier, filament count, and twist per meter, will confirm its eligibility for this subheading.
How is the duty calculated for products under HS 540249?
A shipment of 1,000 kilograms of polyester filament yarn, not textured and not put up for retail sale, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $5,000 USD = $175.00. However, if the yarn were priced per kilogram, and the rate was $0.35 per kilogram, the duty would be $0.35/kg * 1,000 kg = $350.00. This is calculated using the specific duty rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 540249?
Several free trade agreements may reduce the applicable duty rate for HS 540249, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) can offer duty-free entry for qualifying goods from certain developing countries, such as Vietnam. To claim these preferential rates, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
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FAQ
What is the import duty for HS code 540249 in the United States?
For HS code 540249, which covers 'Other synthetic filament yarn, untwisted or not otherwise put up for retail sale', the U.S. Most Favored Nation (MFN) duty rate is 0.00% ad valorem. It is crucial to verify the specific country of origin, as preferential duty rates under trade agreements (e.g., USMCA) may apply and could differ. Importers should consult the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) for the most current and precise tariff information.
How is the duty calculated for HS code 540249 if a duty rate of 4.00% ad valorem applies?
If a 4.00% ad valorem duty rate applies to an import of goods classified under HS code 540249, the duty is calculated based on the value of the imported goods. For example, if goods valued at $10,000 are imported and subject to a 4.00% ad valorem duty, the duty amount would be $10,000 (value) × 0.04 (duty rate) = $400. Importers and customs brokers must ensure the declared value is accurate and compliant with customs regulations.
What are the key classification criteria for HS code 540249?
HS code 540249 falls under Chapter 54, which covers 'Man-made filaments'. Specifically, it is for 'Synthetic filament yarn, untwisted or not otherwise put up for retail sale'. The key criteria are that the yarn must be synthetic (not artificial), it must be filament yarn (continuous strands of manufactured fibers), and it must not be twisted or otherwise prepared for retail sale (e.g., in skeins or balls for consumer use). If the yarn is twisted or put up for retail sale, it would likely fall under a different subheading. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
What documentation is typically required for importing goods under HS code 540249?
Standard documentation for importing goods under HS code 540249 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and any applicable trade agreements, a Certificate of Origin may be required to claim preferential duty rates. Importers should also be prepared to provide product specifications or technical data if requested by customs authorities to verify the classification. Consulting the importing country's customs agency website is recommended for a complete list.
How do trade agreements like the USMCA affect duty rates for HS code 540249?
Trade agreements, such as the United States-Mexico-Canada Agreement (USMCA), can significantly impact duty rates for HS code 540249. Under the USMCA, goods that meet the rules of origin can qualify for preferential duty rates, often resulting in duty-free entry (0.00%). To claim these benefits, importers must possess a valid Certificate of Origin and ensure the goods comply with the specific origin requirements outlined in the agreement. Without proper documentation or if the goods do not meet the origin criteria, the standard MFN duty rate will apply. Importers and brokers must carefully review the agreement's provisions.