HS 540310 High-tenacity yarn of viscose rayon
Quick Answer: High-tenacity yarn of viscose rayon imported under HS 540310 enters the UK at 0.00%, 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 HS code specifically covers yarns made from regenerated cellulose (viscose rayon) that have been manufactured to possess exceptional tensile strength, often used in industrial applications like tire cord or conveyor belts. Importers should be aware of the significant duty variations, particularly in the US market, where preferential trade agreements can lead to duty-free entry for qualifying goods. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403100000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403103020 | — | — | ["kg"] |
| 5403103040 | — | — | ["kg"] |
| 5403106000 | 9.1% | Free (14 programs) | ["kg"] |
| 540310 | — | — | — |
| 54031030 | 10% | Free (14 programs) | — |
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 5403.10?
Imports of High-tenacity yarn of viscose rayon 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 540310 cover?
This subheading covers high-tenacity yarn of viscose rayon, as defined by the World Customs Organization's Harmonized System Nomenclature. This specifically includes yarns made from regenerated cellulose fibers that have undergone a process to significantly increase their tensile strength, exceeding that of standard viscose rayon yarns. Official definitions from sources like the US International Trade Commission (USITC) and the EU's TARIC database confirm that the key characteristic is the enhanced tenacity, often achieved through specific manufacturing techniques and chemical treatments, making the yarn suitable for demanding applications.
What falls outside HS 540310?
The following products are excluded from HS 540310: standard tenacity yarns of viscose rayon, which do not possess the enhanced strength characteristics; yarns of other regenerated cellulose fibers such as cuprammonium rayon or polynosic rayon unless they meet the high-tenacity criteria; and yarns of synthetic fibers like polyester or nylon, even if they exhibit high tenacity. For instance, high-tenacity polyester filament yarn would be classified under heading 5402, not 5403.
What are common classification mistakes for HS 540310?
A common error is misinterpreting the "high-tenacity" requirement. Importers may incorrectly classify standard viscose rayon yarns under this subheading simply because they are made of viscose rayon. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Without meeting the specific technical criteria for high tenacity, a yarn of viscose rayon would fall under a more general subheading within 5403, such as 5403.31 for "Other yarns of regenerated cellulose."
How should importers classify products under HS 540310?
The correct procedure for classifying products under HS 540310 involves verifying the yarn's material composition and its tenacity. Importers and customs brokers must obtain technical specifications from the manufacturer confirming that the yarn is indeed made of viscose rayon and meets the defined high-tenacity standards, often expressed in centi-Newtons per tex (cN/tex). Consulting the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC, is crucial for understanding specific national interpretations and requirements.
How is the duty calculated for products under HS 540310?
A shipment of 100 kilograms of high-tenacity viscose rayon yarn, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value ($500 USD × 0.30 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 5403.10.0000.
Which trade agreements reduce duties for HS 540310?
Several free trade agreements may reduce the applicable duty rate for HS 540310, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP). Under USMCA, originating high-tenacity viscose rayon yarn from Canada or Mexico would likely be dutiable at 0%. For GSP beneficiaries, preferential rates can be as low as Free, depending on the specific country and product. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP claims, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 540310, 'High-tenacity yarn of viscose rayon'?
The standard Most Favored Nation (MFN) duty rate for HS code 540310 is 9.1% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, duty rates can be as low as Free (0.00%). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU's TARIC database, or the UK Trade Tariff, to determine the applicable rate based on the origin of the goods.
What specific criteria define 'high-tenacity yarn' under HS code 540310?
HS code 540310 specifically covers 'high-tenacity yarn of viscose rayon'. High tenacity is generally defined by the yarn's tensile strength. While the World Customs Organization (WCO) or national tariff schedules may not always provide a single, universally applied numerical threshold, it typically refers to yarn with a tenacity exceeding a certain level, often measured in centinewtons per tex (cN/tex). Viscose rayon yarn that is engineered for superior strength and durability, often used in industrial applications like tire cord or conveyor belts, would generally fall under this classification. Importers should refer to product specifications and manufacturer data to confirm the tenacity meets the criteria for 'high-tenacity'.
What documentation is typically required for importing HS code 540310?
Standard import documentation for HS code 540310 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Manufacturers' specifications confirming the 'high-tenacity' nature of the yarn might be requested by customs authorities to verify classification. It is advisable for importers and customs brokers to consult the specific import regulations of the destination country and any relevant Free Trade Agreements (FTAs) for a comprehensive list of required documents.
How is the import duty for HS code 540310 calculated, and can you provide an example?
The duty for HS code 540310 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the MFN duty rate is 9.1% and a shipment of high-tenacity viscose rayon yarn is valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 9.1% (Duty Rate) = $910 USD. If the duty were based on a specific rate (e.g., per kilogram), the calculation would be Rate per unit × Quantity. Always ensure the declared value is the customs value, which typically includes the cost of goods, insurance, and freight to the port of entry.
Which common trade agreements offer preferential duty rates for HS code 540310?
Many trade agreements can provide preferential duty rates for HS code 540310. Examples include agreements between the United States and countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Panama (PA), and Singapore (SG), where duty rates can be Free (0.00%). The European Union also has numerous FTAs that may offer reduced or zero duties for goods originating from partner countries. Similarly, the UK has its own set of trade agreements post-Brexit. Importers must verify the rules of origin for each specific trade agreement to ensure eligibility for preferential treatment.