HS 540333 Of cellulose acetate
Quick Answer: Yarn of cellulose acetate enters the UK duty-free, the EU at 4.00% ad valorem, and the US at 50% ad valorem under the Most Favored Nation (MFN) rate. This HS code specifically covers synthetic filament yarn made from cellulose acetate, excluding sewing thread. Importers should be aware of potential preferential duty rates available under Free Trade Agreements for US imports, which can significantly reduce the 50% MFN tariff. According to CustomTariffs data, careful classification is crucial as variations in yarn composition or treatment can lead to different HS codes and duty implications.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403330019 | 0.00 % | — | — |
| 5403330090 | 0.00 % | — | — |
| 5403330000 | 0.00 % | — | — |
| 5403330011 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403330000 | 4.00 % | — | — |
| 5403330011 | 4.00 % | — | — |
| 5403330019 | 4.00 % | — | — |
| 5403330090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403330040 | — | — | ["kg"] |
| 54033300 | 8.8% | Free (14 programs) | — |
| 5403330020 | — | — | ["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 5403.33?
Imports of Of cellulose acetate 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 540333 cover?
This subheading covers artificial filament yarn of cellulose acetate, specifically yarns that are not put up for retail sale. According to the World Customs Organization's Harmonized System Nomenclature, this category includes single yarn, multiple or cabled yarn, and textured or otherwise worked yarn derived from cellulose acetate. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the material composition and form of the yarn, excluding finished textile articles.
What falls outside HS 540333?
The following products are excluded from HS 540333: artificial filament yarn of other artificial materials, such as viscose rayon or cuprammonium rayon, and staple fibers of cellulose acetate. Additionally, yarns put up for retail sale, such as those found in sewing thread or embroidery yarn, are classified under different subheadings. Finished goods like fabrics, clothing, or made-up articles woven or knitted from this yarn are also outside the scope of this specific subheading.
What are common classification mistakes for HS 540333?
A common error is misclassifying yarns based on their intended end-use rather than their material composition and form. For instance, mistaking a yarn that can be used for retail sale for one that is not put up for retail sale can lead to incorrect classification. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Furthermore, confusing cellulose acetate with other regenerated cellulosic fibers like viscose is a frequent pitfall.
How should importers classify products under HS 540333?
The correct procedure for classifying products under HS 540333 involves a detailed examination of the product's material composition and presentation. Importers and customs brokers must confirm that the yarn is exclusively made of cellulose acetate and is not intended for retail sale. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with the WCO HS Explanatory Notes will ensure accurate classification. Verification of the yarn's denier and whether it is single, multiple, or cabled is also important.
How is the duty calculated for products under HS 540333?
A 100 kg shipment of undyed, single yarn of cellulose acetate, not put up for retail sale, declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem as per the USITC Harmonized Tariff Schedule, the duty would be $17.50 USD (3.5% × $500 USD). This calculation is based on the declared value of the goods and the applicable ad valorem tariff rate.
Which trade agreements reduce duties for HS 540333?
Several free trade agreements may reduce the applicable duty rate for HS 540333. For example, under the United States-Mexico-Canada Agreement (USMCA), yarn originating from Canada or Mexico may be eligible for duty-free entry. Similarly, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products from certain developing countries. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A may be required, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540333, 'Of cellulose acetate'?
The Most Favored Nation (MFN) duty rate for HS code 540333 is typically 4.00% ad valorem. However, preferential duty rates vary significantly based on trade agreements. For example, imports from countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for duty-free entry (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements. Always refer to official sources such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff for the most accurate and up-to-date rates.
How is the import duty for HS code 540333 calculated, and can you provide an example?
The duty for HS code 540333 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 4.00% and you import 100 kilograms of cellulose acetate yarn valued at $500 USD, the duty calculation would be: 4.00% of $500 USD = $20.00 USD. If the duty were a specific rate (e.g., per kilogram), the calculation would be rate × quantity. Always confirm the applicable duty basis (ad valorem, specific, or compound) from the official tariff schedule.
What are the key classification criteria for HS code 540333?
HS code 540333 specifically covers 'yarns (other than sewing thread) of cellulose acetate, not put up for retail sale'. The primary classification criteria are: 1. Material: The yarn must be made of cellulose acetate. 2. Type: It must be classified as 'yarn', excluding 'sewing thread'. 3. Presentation: It must not be 'put up for retail sale'. This means it's typically supplied in larger spools, cones, or packages for industrial use. Misclassification can occur if the material is not cellulose acetate, if it's classified as sewing thread, or if it's packaged for direct consumer sale.
What documentation is typically required for importing goods classified under HS code 540333?
Standard import documentation for HS code 540333 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin from the exporter is mandatory. Depending on the importing country and the specific nature of the cellulose acetate yarn, additional documents like safety data sheets (SDS) or certificates of analysis might be requested to verify compliance with import regulations or product standards.
Which common trade agreements offer preferential duty rates for HS code 540333, and how can importers benefit?
Several trade agreements provide preferential duty rates, often leading to duty-free entry (0.00%) for HS code 540333. Examples include agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Saudi Arabia (S), and Singapore (SG). To benefit, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and obtain the correct proof of origin, typically a Certificate of Origin. This requires close collaboration with the foreign supplier to confirm the origin of the materials and the manufacturing process. Verifying eligibility and compliance with these agreements is essential to reduce import costs.