HS 540339 Other
Quick Answer: Yarn of synthetic continuous fibres, not put up for retail sale, imported under HS 540339 enters the UK duty-free, the EU at 4.00%, and the US at rates ranging from Free to 50% depending on the country of origin. This residual classification covers synthetic continuous filament yarn not specified elsewhere in heading 5403, such as certain types of nylon or polyester yarn. Importers should verify the specific MFN (Most Favored Nation) duty rate for their origin country in the US, as preferential trade agreements can significantly alter the applicable tariff. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403390000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403391000 | 10% | Free (14 programs) | ["kg"] |
| 5403399020 | — | — | ["kg"] |
| 540339 | — | — | — |
| 54033990 | 8% | Free (14 programs) | — |
| 5403399040 | — | — | ["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 5403.39?
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 540339 cover?
This subheading covers "Other" artificial filament yarn, not put up for retail sale, specifically those made of synthetic filaments, which are not single, undrawn, or untwisted filaments, nor are they textured or highly twisted. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses synthetic filament yarns that do not fit into more specific subheadings within heading 5403, such as those that are dyed or have other specific treatments. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category by exclusion from other specific yarn types within 5403.
What falls outside HS 540339?
The following products are excluded from HS 540339: artificial filament yarn of artificial staple fibres, single undrawn or untwisted filaments, textured or highly twisted yarns, and yarns put up for retail sale. For example, yarns of regenerated cellulose (like rayon) would fall under heading 540331 or 540332, while yarns of polyester or nylon not meeting the specific criteria of this "other" category would be classified elsewhere within Chapter 54 based on their material and construction. Yarns intended for direct consumer use are also excluded.
What are common classification mistakes for HS 540339?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of yarns that should fall into more specific subheadings within heading 5403, or even into different headings altogether. For instance, mistaking a textured yarn for a simple filament yarn, or failing to identify if the yarn is specifically dyed or otherwise treated according to the definitions in the WCO HS Explanatory Notes, can lead to misclassification. Adherence to General Rule of Interpretation (GRI) 1 and 3 is crucial for correct classification.
How should importers classify products under HS 540339?
The correct procedure for classifying products under HS 540339 involves a thorough examination of the product's material composition, construction, and any specific treatments. Importers and customs brokers must consult the official tariff schedule, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO HS Explanatory Notes. Key factors include whether the yarn is of synthetic filaments, its denier, whether it is single, undrawn, untwisted, textured, or highly twisted, and if it is put up for retail sale. If it meets none of the more specific descriptions within 5403, it may fall into this "other" category.
How is the duty calculated for products under HS 540339?
A shipment of 1,000 kilograms of undyed, untwisted polyester filament yarn, not put up for retail sale, 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) rate of 3.0% ad valorem, applied to the declared customs value: 3.0% × $5,000 USD = $150.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 540339.9000.
Which trade agreements reduce duties for HS 540339?
Several free trade agreements may reduce the applicable duty rate for HS 540339, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540339, and how do preferential rates apply?
HS code 540339 covers 'Other' artificial filament yarn, not put up for retail sale, which is not specified elsewhere in heading 5403. The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For example, the USITC Harmonized Tariff Schedule may list a rate around 4.00% ad valorem. However, many trade agreements offer preferential duty rates. For instance, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others may benefit from duty-free entry (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify the rules of origin to claim preferential treatment.
What specific criteria determine if a product falls under HS code 540339, as opposed to other subheadings within 5403?
HS code 540339 is a residual category for artificial filament yarn not put up for retail sale. To classify under 540339, the yarn must be made from artificial filaments (e.g., rayon, viscose, modal, cuprammonium) and must not be specifically classified under other subheadings within 5403, which typically differentiate based on the material (e.g., cellulose acetate) or specific characteristics like whether it is monofilament or multifilament, or its denier. If the yarn is not of cellulose acetate (5403.10) and not otherwise specified, it falls into the 'Other' category. Verification often involves examining the yarn's composition, manufacturing process, and physical properties against the Chapter 54 notes and the specific wording of the subheadings.
What documentation is typically required for importing goods classified under HS code 540339?
Standard import documentation for HS code 540339 generally includes a commercial invoice detailing the quantity, value, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the importing country and the origin of the goods, a certificate of origin is particularly important for claiming preferential duty rates under Free Trade Agreements (FTAs). Importers should also be prepared for potential requests for technical specifications or material composition data to verify classification. Consulting the importing country's customs authority or a customs broker is recommended for a comprehensive list.
How is the import duty for HS code 540339 calculated, and can you provide a numerical example?
The duty calculation for HS code 540339 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity), or a combination. Assuming an ad valorem duty rate of 4.00% and an imported shipment of artificial filament yarn valued at $10,000 USD, the duty would be calculated as follows: Duty Amount = Value of Goods × Duty Rate. In this example: Duty Amount = $10,000 × 4.00% = $400.00. If a specific duty were applicable, for instance, $0.50 per kilogram, and the shipment weighed 500 kilograms, the duty would be 500 kg × $0.50/kg = $250.00. Always confirm the applicable duty basis (ad valorem, specific, or compound) from the official tariff schedule.
Which major trade agreements commonly provide preferential duty rates for HS code 540339, and what are the general requirements to benefit?
Several major trade agreements can offer preferential duty rates for goods classified under HS code 540339. Examples include agreements between the US and countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (USCFTA). The EU has agreements with many countries, and the UK has its own set of trade deals. To benefit from these preferential rates, importers must typically provide proof that the goods 'originate' from a partner country according to the specific rules of origin defined in each trade agreement. This usually involves obtaining a Certificate of Origin or a declaration from the exporter, and maintaining proper records to substantiate the claim.