HS 540349 Other
Quick Answer: Artificial filament yarn, not put up for retail sale, imported under HS 540349 enters the EU at 4.00% ad valorem, the UK at 0.00% ad valorem, and the US with rates varying from Free to 55% ad valorem depending on trade agreements. This classification, "Other," is a residual category for artificial filament yarn not specified elsewhere in heading 5403, typically encompassing yarns of regenerated cellulose other than those of artificial staple fibres. Importers should verify the specific subheadings and applicable preferential rates in each jurisdiction. According to CustomTariffs data, significant duty rate disparities exist, necessitating careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403490000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5403499000 | 7.5% | Free (14 programs) | ["kg"] |
| 540349 | — | — | — |
| 5403491000 | 9.1% | 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 5403.49?
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 540349 cover?
This subheading covers other artificial filament yarn, not put up for retail sale, specifically those of artificial staple fibres, other than high tenacity yarn. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses yarns derived from regenerated cellulose or other artificial filaments that do not meet the criteria for higher tenacity yarns or specific types of artificial filament yarns. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database would classify yarns of viscose staple fibre or other artificial staple fibres under this provision if they are not specifically enumerated elsewhere in heading 5403.
What falls outside HS 540349?
The following products are excluded from HS 540349: artificial filament yarn of high tenacity, other than those of artificial staple fibres; sewing thread of artificial filament or strip; yarn of artificial staple fibres put up for retail sale; and yarns of synthetic filaments. For example, a spool of polyester sewing thread (HS 5401.10) or a hank of nylon fishing line (HS 5404.90) would not be classified here. Similarly, yarn of artificial staple fibres intended for direct sale to consumers in retail packaging is excluded.
What are common classification mistakes for HS 540349?
A common error is misinterpreting the "other" designation within heading 5403, leading to the incorrect classification of yarns that should fall under more specific subheadings. For instance, confusing yarns of artificial staple fibres with yarns of synthetic staple fibres (Chapter 55) is frequent. Additionally, failing to distinguish between high tenacity yarns and standard yarns, or incorrectly classifying yarns put up for retail sale, can lead to misclassification, often violating General Interpretative Rule 3(a) or 3(b) of the Harmonized System.
How should importers classify products under HS 540349?
The correct procedure for classifying products under HS 540349 involves a systematic approach, starting with the Section and Chapter Notes for Chapter 54. Importers and customs brokers must first determine if the product is an artificial filament yarn and if it is not of high tenacity. Then, they must ascertain if it is made from artificial staple fibres and is not put up for retail sale. Consulting the official tariff schedules of the importing country, such as the UK Trade Tariff or the EU TARIC, and cross-referencing with WCO Explanatory Notes is crucial for accurate classification.
How is the duty calculated for products under HS 540349?
A shipment of 1,000 kilograms of viscose staple fibre 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 1.5% ad valorem applied to the customs value, as published in the USITC Harmonized Tariff Schedule for HS 5403.49.0000. The calculation is: 1.5% of $5,000 USD = $75.00. (Note: This example assumes an ad valorem rate; if a specific rate applied, the calculation would differ.)
Which trade agreements reduce duties for HS 540349?
Several free trade agreements may reduce the applicable duty rate for HS 540349, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) can offer reduced or free duties for eligible developing countries. For instance, yarn from Vietnam under the EU's GSP may enter duty-free. Documentation typically required includes a self-certified origin declaration for USMCA or a EUR.1 movement certificate for certain EU preferences.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 540349?
The standard Most Favored Nation (MFN) duty rate for HS code 540349, which covers 'Other' artificial filament yarn, not put up for retail sale, is 3.5% ad valorem. This rate is applied to the declared customs value of the imported goods. For specific preferential rates, consult the relevant trade agreement schedules.
How are preferential duty rates applied to HS code 540349 under various trade agreements?
Preferential duty rates for HS code 540349 are available to goods originating from countries with which the importing country has a Free Trade Agreement (FTA) or other preferential trade arrangement. For example, under certain agreements, goods from 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%). Importers must ensure they have a valid Certificate of Origin to claim these preferential rates.
What specific criteria determine if a product falls under HS code 540349?
HS code 540349 is a residual category within heading 5403, which covers 'Artificial filament yarn, other than sewing thread; of synthetic filament'. This code specifically applies to 'Other' artificial filament yarn, not put up for retail sale, that does not meet the criteria for other subheadings within 5403 (such as those for rayon, nylon, polyester, etc., if they are not specifically listed or if they possess characteristics not covered by more specific codes). Key factors include the material composition (synthetic filaments), whether it's yarn (continuous strands), and its presentation (not for retail sale). Classification relies on the precise description and characteristics of the yarn, referencing the WCO Harmonized System Explanatory Notes for heading 5403.
What documentation is typically required for importing goods classified under HS code 540349?
When importing goods under HS code 540349, standard import documentation is required. This 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, if claiming preferential duty rates, a valid Certificate of Origin issued by the exporting country's competent authority is mandatory. Depending on the importing country's regulations, other documents like safety data sheets or compliance certificates may also be necessary.
Can you provide a numerical example of how import duty is calculated for HS code 540349?
Certainly. Let's assume an importer brings 1,000 kilograms of artificial filament yarn classified under HS code 540349 into a country with a standard MFN duty rate of 3.5% ad valorem. The declared customs value of the shipment is $5,000 USD. The import duty would be calculated as follows: Duty = Customs Value × Duty Rate. Duty = $5,000 USD × 3.5% = $175 USD. In this scenario, the importer would pay $175 USD in import duty.