HS 540259 Other
Quick Answer: Other synthetic filament yarn enters the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 8% ad valorem, with preferential rates available for certain trade partners. This residual classification under HS 540259 applies to synthetic filament yarns not specifically enumerated elsewhere in Chapter 54, such as certain textured yarns or yarns of mixed synthetic fibers. Importers should verify the precise composition and characteristics of their yarn to ensure correct classification, as misclassification can lead to incorrect duty payments and potential penalties. CustomTariffs aggregates this data, highlighting the importance of precise tariff determination for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402590000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402590000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402590100 | 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 5402.59?
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 540259 cover?
This subheading covers other synthetic filament yarn, not put up for retail sale, that is single, untwisted or simply twisted, and made of synthetic fibres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category serves as a residual for synthetic filament yarns that do not fit into more specific classifications within Heading 5402, such as those of polyester, polyamide, or artificial filament. For example, single yarns of acrylic or polypropylene filament, not exceeding 67 decitex, would fall here if not otherwise specified. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific fibre types and yarn constructions.
What falls outside HS 540259?
The following products are excluded from HS 540259: synthetic filament yarn that is put up for retail sale (classified under 540231-540239), multiple or cabled yarns (classified under 540244-540247), yarns that are textured or otherwise processed to increase their bulk (classified under 540231-540239), and yarns made from artificial filament (classified under 5403). For instance, a skein of polyester sewing thread for retail sale would be classified elsewhere, as would a multi-ply nylon cord used for industrial purposes.
What are common classification mistakes for HS 540259?
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 headings entirely. For example, mistaking a textured yarn for a simple untwisted yarn, or failing to distinguish between synthetic and artificial filament yarns, can lead to misclassification. Adherence to General Interpretative Rule 1 and Rule 3 of the Harmonized System is crucial, ensuring that the most specific heading and subheading are applied first, and then the principle of essential character is used for residual classifications.
How should importers classify products under HS 540259?
The correct procedure for classifying products under HS 540259 involves a detailed examination of the yarn's fibre composition, construction, and presentation. Importers and customs brokers must first determine if the yarn is made of synthetic fibres and if it is single, untwisted or simply twisted. Crucially, they must verify that the yarn is not put up for retail sale and does not meet the criteria for more specific subheadings within Heading 5402. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO Explanatory Notes is essential for accurate classification.
How is the duty calculated for products under HS 540259?
A shipment of 1,000 kilograms of single, untwisted polypropylene filament yarn, not put up for retail sale, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be calculated as $175 USD ($5,000 USD × 0.035). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 540259?
Several free trade agreements may reduce the applicable duty rate for HS 540259. For instance, under the United States-Mexico-Canada Agreement (USMCA), yarns originating from Canada or Mexico may be eligible for duty-free entry. Similarly, preferential rates or duty-free status may apply for goods originating from countries benefiting from the Generalized System of Preferences (GSP). To claim these preferences, importers typically require a self-certified origin statement or a GSP Form A, depending on the specific agreement and originating country, such as Mexico or a GSP beneficiary nation.
```Which HS Codes Are Related?
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FAQ
What is the standard Most Favored Nation (MFN) import duty rate for HS code 540259?
The standard Most Favored Nation (MFN) import duty rate for HS code 540259, which covers 'Other synthetic filament yarn, single, untwisted or not otherwise put up for retail sale', is 4.00%. This rate is applied by countries that do not have specific preferential trade agreements with the exporting country. For precise MFN rates applicable to your specific import destination, always consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database.
Which preferential trade agreements offer reduced or free duty rates for HS code 540259?
HS code 540259 benefits from preferential duty rates under several trade agreements. For instance, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be eligible for duty-free entry (0.00% or Free). These preferential rates are contingent upon meeting the rules of origin stipulated in the respective Free Trade Agreements (FTAs). Importers must possess valid proof of origin documentation to claim these benefits.
How is the import duty for HS code 540259 calculated, and can you provide an example?
The duty calculation for HS code 540259 typically involves an ad valorem rate, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.00% and you import 1,000 kilograms of yarn valued at $5,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate = $5,000 USD × 4.00% = $200 USD. If the tariff also includes a specific duty (e.g., per kilogram), the calculation would be the sum of both. Always verify the specific duty structure (ad valorem, specific, or compound) in the importing country's tariff schedule.
What are the key classification criteria to ensure goods are correctly classified under HS 540259?
To ensure correct classification under HS 540259 ('Other synthetic filament yarn, single, untwisted or not otherwise put up for retail sale'), the yarn must be synthetic (derived from artificial polymers), in filament form (long, continuous strands), single (not plied), untwisted or not otherwise put up for retail sale (meaning it's not wound on bobbins or spools in a manner intended for direct consumer use, nor is it knitted or crocheted). If the yarn is twisted, multi-ply, or specifically prepared for retail sale, it would fall under different HS codes within Chapter 54. Consult the WCO Harmonized System Explanatory Notes for detailed guidance on distinguishing between different types of yarns.
What documentation is typically required to claim preferential duty rates for HS code 540259?
To claim preferential duty rates under trade agreements for HS code 540259, importers and customs brokers must provide a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter or producer, as specified by the importing country's customs authority and the terms of the relevant Free Trade Agreement. This document certifies that the goods meet the rules of origin requirements. Failure to provide adequate proof of origin will result in the standard MFN duty rate being applied. It is crucial to maintain detailed records to substantiate the origin claim.