HS 540342 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 8% ad valorem under the MFN rate, though preferential rates apply for certain trade partners. This HS code specifically covers continuous filament yarn made from cellulose acetate, excluding sewing thread. Importers should be aware of potential anti-dumping duties or other trade remedies that may apply in specific jurisdictions, which can be verified through detailed tariff databases. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403420000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403420000 | 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 5403.42?
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 540342 cover?
This subheading covers artificial filament yarn of cellulose acetate, specifically those that are not put up for retail sale. According to the World Customs Organization's Harmonized System Nomenclature, this category includes yarns derived from cellulose acetate, a regenerated cellulose material, excluding those intended for direct consumer use. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on industrial or bulk quantities of such yarns.
What falls outside HS 540342?
The following products are excluded from HS 540342: artificial filament yarn of cellulose acetate put up for retail sale, which falls under a different subheading. Also excluded are yarns made from other artificial filaments, such as rayon or viscose, and yarns of synthetic filaments like polyester or nylon. Furthermore, staple fibers of cellulose acetate, which are short, discontinuous fibers, are classified elsewhere under Chapter 54, not as filament yarn.
What are common classification mistakes for HS 540342?
A common error is misinterpreting "put up for retail sale." If cellulose acetate yarn is packaged in small skeins or on small spools clearly intended for direct consumer use, it would be classified under a different subheading, typically 5403.10 or 5403.20 depending on the specific type, rather than 5403.42. 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.
How should importers classify products under HS 540342?
The correct procedure for classifying products under HS 540342 involves a thorough examination of the product's material composition and its presentation. Importers and customs brokers must confirm that the yarn is indeed made of cellulose acetate and is not intended for retail sale. Reviewing the manufacturer's specifications, product data sheets, and consulting official tariff databases like the USITC HTS or the EU TARIC are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 540342?
A shipment of 100 kilograms of undyed cellulose acetate filament yarn, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the U.S. 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 rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 540342?
Several free trade agreements may reduce the applicable duty rate for HS 540342. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Mexico or Canada may enter the US duty-free. Similarly, the EU's Generalized Scheme of Preferences (GSP) can offer reduced or zero duties for originating goods from certain developing countries. Documentation such as a self-certified origin declaration for USMCA or a EUR.1 movement certificate for EU preferences is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540342, 'Of cellulose acetate'?
The Most Favored Nation (MFN) duty rate for HS code 540342, 'Of cellulose acetate' (which refers to filament yarn of cellulose acetate, not put up for retail sale), is typically 5.5% ad valorem in the United States. However, preferential duty rates apply under various Free Trade Agreements (FTAs) and trade programs. For example, 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 receive duty-free treatment (0.00%) under specific agreements. It is crucial to consult the latest USITC tariff schedule for the most accurate and up-to-date rates applicable to the country of origin.
How is the import duty for HS code 540342 calculated, and can you provide an example?
The import duty for HS code 540342 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 5.5% and you import 1,000 kilograms of cellulose acetate yarn valued at $5,000 USD, the duty calculation would be: $5,000 (value) × 5.5% (duty rate) = $275.00 USD. If a specific duty (e.g., per kilogram) were applicable, the calculation would be rate × quantity. Always verify the specific duty basis (ad valorem, specific, or compound) with the relevant customs authority.
What documentation is typically required for importing goods classified under HS code 540342?
When importing goods under HS code 540342, standard import documentation is required. This generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the country of import and the specific nature of the cellulose acetate yarn (e.g., if it's dyed or treated), additional certifications or declarations regarding material composition, safety standards, or environmental compliance might be necessary. Importers should consult the customs regulations of the destination country for a comprehensive list.
What are the key criteria for classifying filament yarn as 'Of cellulose acetate' under HS code 540342?
HS code 540342 specifically covers filament yarn of cellulose acetate, not put up for retail sale. The primary classification criterion is the material composition: the yarn must be predominantly made from cellulose acetate. 'Filament yarn' refers to continuous strands of manufactured fibers. The exclusion 'not put up for retail sale' means the yarn is typically supplied in large spools, cones, or packages intended for industrial use (e.g., weaving or knitting) rather than for direct consumer purchase. Verification of the material composition, often through laboratory analysis or supplier declarations, is key to correct classification.
Which major trade agreements commonly offer reduced or zero duty rates for HS code 540342?
Several trade agreements can significantly impact the duty rates for HS code 540342. In the United States, agreements like the US-Korea Free Trade Agreement (KORUS FTA) often provide duty-free access for originating goods. Similarly, agreements with countries such as Chile, Colombia, and Peru (under CAFTA-DR or bilateral FTAs) may offer preferential rates. The European Union's TARIC system and the UK's Trade Tariff also list preferential rates under agreements with various countries. Importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and obtain a valid certificate of origin to claim these benefits.