HS 540262 Of polyesters
Quick Answer: Yarn of polyester, not put up for retail sale, enters the UK duty-free, the EU at 4.00% ad valorem, and the US at rates ranging from free to 55% ad valorem depending on the country of origin. This classification specifically covers synthetic filament yarn, single, untwisted or simply twisted, of polyesters, other than high tenacity yarn. Importers should be aware of the significant duty variations across major trading blocs, particularly the higher rates in the US for certain origins. CustomTariffs aggregates this information, highlighting the need for careful origin verification to determine the applicable US duty.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402620000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402620000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5402620000 | 7.5% | 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 5402.62?
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 540262 cover?
This subheading covers synthetic filament yarn, specifically multiple (folded) or cabled yarn of polyesters, not put up for retail sale. According to the World Customs Organization's Harmonized System Nomenclature, this category includes yarns where individual filaments are combined and twisted together. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to such polyester yarns, provided they meet the criteria of being multiple or cabled and are not packaged for direct consumer purchase, often used in industrial applications like textiles manufacturing.
What falls outside HS 540262?
The following products are excluded from HS 540262: single polyester filament yarns (classified under 54024x), polyester yarns put up for retail sale (classified under 54023x), and yarns of other synthetic fibers such as nylon or acrylic. Additionally, blended yarns containing significant proportions of other fibers, or yarns that have undergone specific finishing processes beyond basic twisting or cabling that fundamentally alter their nature, would likely be classified elsewhere. For instance, sewing thread of polyester would fall under a different heading.
What are common classification mistakes for HS 540262?
A common error is misinterpreting "multiple (folded) or cabled" yarn. Importers may mistakenly classify single yarns that have been simply combined without twisting or cabling 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. Incorrectly classifying a single yarn as multiple or cabled can lead to duty discrepancies. Another mistake involves confusing this with yarns put up for retail sale, which are distinctly classified elsewhere.
How should importers classify products under HS 540262?
The correct procedure for classifying products under HS 540262 involves a detailed examination of the yarn's construction and presentation. Importers and customs brokers must verify if the yarn consists of two or more single yarns twisted together (multiple/folded) or further twisted or cabled. Crucially, they must confirm that the yarn is not packaged for retail sale. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO HS Explanatory Notes are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 540262?
A shipment of 1,000 kilograms of polyester cabled 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 value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 5402.62.0000. Note that specific end-use or origin might alter this rate.
Which trade agreements reduce duties for HS 540262?
Several free trade agreements may reduce the applicable duty rate for HS 540262, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for originating goods from certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 5402.62, specifically for 'other synthetic filament yarn, of polyesters'?
The Most Favored Nation (MFN) duty rate for HS code 5402.62 is typically 3.5% ad valorem. However, preferential duty rates may apply for imports from countries with specific trade agreements. For example, under the US-Australia Free Trade Agreement, the duty rate can be Free (0.00%). It is crucial to consult the latest tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to confirm the applicable rate based on the country of origin.
How is the duty calculated for HS code 5402.62, and can you provide an example?
The duty for HS code 5402.62 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 3.5% and you import 1,000 kilograms of polyester filament yarn valued at $5,000 USD, the duty would be calculated as: $5,000 (value) * 0.035 (duty rate) = $175 USD. If a specific duty rate (e.g., per kilogram) also applies, the calculation would involve both value and quantity, and the higher rate typically prevails.
What are the key classification criteria for goods under HS code 5402.62?
HS code 5402.62 falls under 'Other synthetic filament yarn'. The primary classification criteria are that the yarn must be made of synthetic fibers (in this case, polyesters), it must be filament yarn (as opposed to staple fibers), and it must not be specifically classified under other subheadings within 5402 (such as high tenacity yarn or sewing thread). The World Customs Organization (WCO) Explanatory Notes for Chapter 54 provide detailed guidance on distinguishing filament yarn from staple fiber yarn and other characteristics.
Which common trade agreements significantly impact the duty rates for HS code 5402.62?
Several trade agreements can affect the duty rates for HS code 5402.62. For imports into the United States, 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), and Singapore (SG) often provide preferential duty rates, frequently listed as 'Free' (0.00%). Similarly, the EU's trade agreements and the UK's Global Tariff will specify preferential rates for partner countries. Importers must verify the specific origin of the goods and the relevant trade agreement to claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 5402.62?
Standard import documentation for HS code 5402.62 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. To claim preferential duty rates under a trade agreement, a Certificate of Origin or a declaration of origin, compliant with the specific agreement's rules, is essential. Customs brokers should also ensure that the goods meet any specific import regulations of the destination country, such as labeling requirements or restrictions on certain types of textiles.