HS 540252 Of polyesters
Quick Answer: Yarn of polyester enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at rates ranging from 8.8% to 50%, with preferential duty-free treatment for certain trade partners. This classification specifically covers synthetic monofilament of polyesters exceeding 67 decitex and with a cross-sectional dimension exceeding 1 mm, or strip and the like of synthetic textile materials of polyesters. Importers should consult specific trade agreements for US duty rates. According to CustomTariffs data, variations in duty rates across major markets necessitate careful planning for international shipments of these polyester yarns.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402520000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402520000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402521000 | 8.8% | Free (14 programs) | ["kg"] |
| 540252 | — | — | — |
| 5402529000 | 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 5402.52?
Imports of 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 540252 cover?
This subheading covers synthetic filament yarn of polyester, specifically high tenacity yarn. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes yarns that possess exceptional tensile strength relative to their linear density, making them suitable for demanding applications. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as yarns of polyester, not put up for retail sale, with a tenacity exceeding 60 cN/tex. This ensures that only yarns engineered for superior strength are classified here.
What falls outside HS 540252?
The following products are excluded from HS 540252: synthetic filament yarn of polyester that does not meet the high tenacity requirement (i.e., tenacity of 60 cN/tex or less), spun yarn of polyester, and polyester yarn put up for retail sale. For instance, standard polyester sewing thread, typically classified under HS 5401, or bulked polyester yarn for apparel, often found in HS 540245, would not fall under this specific subheading. Yarns made from other synthetic fibers, such as nylon or polypropylene, are also explicitly excluded.
What are common classification mistakes for HS 540252?
A common error is misinterpreting the "high tenacity" requirement. Importers may incorrectly classify standard polyester filament yarn, which has a lower tenacity, under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Without verifying the yarn's tenacity, which is a critical technical specification, a misclassification can occur, leading to incorrect duty payments and potential penalties.
How should importers classify products under HS 540252?
The correct procedure for classifying products under HS 540252 involves a thorough review of product specifications. Importers and customs brokers must obtain technical data sheets from the manufacturer that clearly state the yarn's material (polyester), construction (filament), and importantly, its tenacity in cN/tex. This tenacity must exceed 60 cN/tex. Cross-referencing this information with the official tariff schedule definitions, such as those found on the USITC HTS or EU TARIC, is crucial to confirm the correct classification.
How is the duty calculated for products under HS 540252?
A 100 kg shipment of high tenacity polyester filament yarn, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is: 3.5% × $500 USD = $17.50. This example assumes the yarn is not eligible for any preferential duty rates. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 540252?
Several free trade agreements may reduce the applicable duty rate for HS 540252, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating polyester filament yarn from Canada or Mexico can enter the US duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for eligible developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the active trade agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 5402.52, specifically for polyester single yarn not put up for retail sale?
The Most Favored Nation (MFN) duty rate for HS code 5402.52 is typically 4.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating 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 the United States (US) may receive duty-free entry (Free). It is crucial to consult the latest tariff schedule of the importing country and verify the specific trade agreement provisions and origin requirements to claim preferential treatment. Always refer to official sources like the USITC Harmonized Tariff Schedule for the United States, the EU TARIC database for the European Union, or the UK Trade Tariff for the United Kingdom.
How is the duty calculated for HS code 5402.52 if the MFN rate of 4.00% applies?
The duty is calculated as a percentage of the declared customs value of the imported goods. For instance, if a shipment of polyester single yarn (HS 5402.52) has a customs value of $10,000 USD and the applicable MFN duty rate is 4.00%, the calculated duty would be $10,000 USD × 0.04 = $400 USD. Importers must ensure accurate valuation of goods according to customs regulations, as duty is based on this value.
What are the key classification criteria for goods under HS code 5402.52?
HS code 5402.52 specifically covers 'Other synthetic single yarn; sewing thread of synthetic multifilament yarns'. For this particular subheading, the material must be polyester. The yarn must be 'single' (not cabled or twisted together from multiple single yarns) and 'not put up for retail sale' (i.e., not packaged in small quantities for direct consumer purchase). The yarn's denier (thickness) and whether it is 'high tenacity' are also distinguishing factors within Chapter 54, but for 5402.52, the primary focus is on it being a single polyester yarn not prepared for retail sale. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on yarn classifications.
What documentation is typically required when importing goods classified under HS code 5402.52?
Standard import documentation for HS code 5402.52 includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement (e.g., USMCA, EU trade agreements), a Certificate of Origin or origin declaration meeting the specific requirements of that agreement is mandatory. Importers may also need to provide proof of the polyester content if requested by customs authorities to verify classification. Always check the specific import regulations of the destination country.
Are there specific trade agreements that significantly impact the duty rates for HS code 5402.52 from major exporting countries like China or India?
While China and India are significant exporters of textiles, they generally do not have broad free trade agreements with major importing blocs like the US or EU that would grant duty-free access for goods under HS 5402.52. The preferential rates listed as 'Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' apply to specific partner countries of the importing nation. For imports from China or India, the standard MFN duty rate (e.g., 4.00% in the US) is typically applicable unless the importing country has a specific, limited preferential arrangement. It is essential for importers to verify the origin of the goods and the applicable trade agreements between the country of origin and the destination country.