HS 540490 Other
Quick Answer: Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, and strip and the like (for example, artificial straw) of synthetic textile materials, of an apparent width not exceeding 5 mm, imported under HS 540490 enters the UK duty-free, the EU at 4.00% ad valorem, and the US at 45% ad valorem under the MFN rate. This residual classification applies to synthetic monofilaments and strips not specifically enumerated elsewhere in Chapter 54. Importers should verify specific product characteristics against the detailed tariff schedules of their destination country, as variations in material composition or dimensions can lead to different classifications. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5404909000 | 0.00 % | — | — |
| 5404909090 | 0.00 % | — | — |
| 5404900000 | — | — | — |
| 5404901000 | 0.00 % | — | — |
| 5404909020 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5404900000 | 4.00 % | — | — |
| 5404901000 | 4.00 % | — | — |
| 5404909000 | 4.00 % | — | — |
| 5404909020 | 4.00 % | — | — |
| 5404909090 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5404900000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 540490 cover?
This subheading covers "Other" monofilament of plastics, whether or not of a kind used in knitting, making of nets, or other artificial textile materials, and strips and the like of artificial textile materials. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category captures items not specifically enumerated in preceding subheadings of heading 5404, which primarily deals with synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, and strips and the like of artificial textile materials of an apparent width not exceeding 5 mm. For the United States, the USITC Harmonized Tariff Schedule (HTS) further refines this, often including items like plastic strips for packaging or weaving that don't fit more specific descriptions.
What falls outside HS 540490?
The following products are excluded from HS 540490: synthetic monofilament exceeding 1 mm in cross-sectional dimension, which would typically be classified under Chapter 39 as plastic articles. Also excluded are woven fabrics of artificial textile materials (Chapter 50-55), sewing thread of artificial textile materials (Chapter 50-55), and artificial textile materials in the form of yarn or cordage (Chapter 50-55). For instance, plastic strapping used for heavy-duty packaging, if its cross-sectional dimension exceeds 1 mm, would not fall under this subheading but rather under a more appropriate chapter for plastic articles.
What are common classification mistakes for HS 540490?
A common error is misinterpreting the "other" designation, leading to the classification of products that should be more specifically categorized. For example, plastic strips intended for use as artificial grass or for decorative purposes might be mistakenly classified here if their specific end-use or material properties warrant a different heading. Adherence to General Interpretative Rule 3(a) and 3(b) of the Harmonized System, which prioritizes specific headings over general ones and considers essential character, is crucial to avoid misclassification.
How should importers classify products under HS 540490?
The correct procedure for classifying products under HS 540490 involves a thorough examination of the product's material composition, physical characteristics, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes for Heading 5404. If the product is synthetic monofilament or strip of artificial textile material, and it does not meet the specific criteria of other headings within Chapter 54 or other chapters, then 540490 is the appropriate classification.
How is the duty calculated for products under HS 540490?
A shipment of 1,000 kilograms of polypropylene strips, declared at a customs value of $2,500 USD, intended for use in weaving, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 5.0% published in the USITC Harmonized Tariff Schedule (HTS) for subheading 5404.90.00 (5.0% × $2,500 USD = $125.00). It is important to verify the specific rate applicable to the country of origin.
Which trade agreements reduce duties for HS 540490?
Several free trade agreements may reduce the applicable duty rate for HS 540490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated 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 requirements of the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 540490 (Other monofilament of synthetic or artificial textile materials)?
Import duty rates for HS code 540490 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the General (MFN) duty rate is often 4.00% ad valorem. In the European Union, under the TARIC system, rates can range from 0.00% to 4.50% ad valorem depending on the specific material and origin. The UK Trade Tariff also shows varying rates, often around 4.00% ad valorem for non-preferential imports. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS code 540490 calculated, and can you provide an example?
The duty calculation for HS code 540490 is typically based on the ad valorem method, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of synthetic monofilament valued at $10,000 USD is imported into the United States, and the MFN duty rate is 4.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.04 (Duty Rate) = $400.00. Some countries may also apply specific duties (e.g., per kilogram) or a combination of ad valorem and specific duties, so always verify the applicable duty basis.
What are the classification criteria for goods falling under HS code 540490?
HS code 540490 covers 'Other' monofilament of synthetic or artificial textile materials. This means it applies to monofilament that does not meet the specific criteria for other headings within Chapter 54, such as those for synthetic staple fibers or specific types of monofilament like those exceeding 1 mm in diameter or having a cross-sectional dimension exceeding 1 mm (which might fall under other headings). Key classification criteria include the material being a 'monofilament' (a single strand of synthetic or artificial textile material) and its cross-sectional dimension. If the monofilament has a cross-sectional dimension exceeding 1 mm, it may be classified elsewhere. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
What documentation is typically required for importing goods classified under HS code 540490?
Standard import documentation is generally required for goods under HS code 540490. This typically includes a commercial invoice detailing the description, quantity, and value of the monofilament; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific type of synthetic or artificial material, additional certifications or declarations regarding compliance with safety or environmental standards may be necessary. It is advisable to consult with a customs broker or the importing country's customs authority for a comprehensive list.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 540490?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 540490 if the goods meet the rules of origin specified in the agreement. For example, if monofilament originating from a country that is party to a Free Trade Agreement with the importing country (e.g., a USMCA country for imports into the US, or an EU FTA partner for imports into the EU) qualifies under the agreement's rules of origin, it may be eligible for a preferential duty rate, often 0.00% ad valorem. To claim these benefits, importers must typically provide a valid certificate of origin and ensure the goods meet all stipulated requirements. Always verify the specific rules of origin for the relevant trade agreement.