HS 540730 Fabrics specified in note 9 to Section XI
Quick Answer: Fabrics specified in note 9 to Section XI enter the UK and EU at 8.00%, while the US applies a range of rates, including free entry for certain trade agreement partners and a 40% Most Favored Nation (MFN) rate. This classification covers woven fabrics of synthetic filament yarn, specifically those that are printed or patterned, or woven from yarns of different colours. These are typically used in apparel and home furnishings. Importers should verify specific product composition and origin against the relevant jurisdiction's tariff schedule for precise duty determination. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407300010 | 8.00 % | — | — |
| 5407300000 | 8.00 % | — | — |
| 5407300090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407300000 | 8.00 % | — | — |
| 5407300010 | 8.00 % | — | — |
| 5407300090 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 540730 | — | — | — |
| 5407301000 | Free | — | ["m²","kg"] |
| 5407309000 | 8% | Free (14 programs) | ["m²","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 5407.30?
Imports of Fabrics specified in note 9 to Section XI 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 540730 cover?
This subheading covers woven fabrics of synthetic filaments, specifically those that are "specified in note 9 to Section XI" of the Harmonized System (HS) Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this note typically refers to fabrics that are coated, covered, or laminated with plastics or rubber, or those that are multi-ply. These fabrics are characterized by their construction and the materials applied to them, often for enhanced durability, waterproofing, or other functional properties, and are distinct from simple plastic-coated textiles.
What falls outside HS 540730?
The following products are excluded from HS 540730: woven fabrics of synthetic filaments that are not coated, covered, or laminated with plastics or rubber, or are not multi-ply as defined by Note 9 to Section XI. This includes plain woven synthetic fabrics, as well as those that are merely printed or dyed without further treatment. For instance, a simple polyester taffeta, even if colored, would not fall under this code. Similarly, fabrics that are inherently made of plastic, rather than being coated or laminated, are classified elsewhere, often in Chapter 39.
What are common classification mistakes for HS 540730?
A common error is misinterpreting "coated, covered, or laminated" or failing to properly apply Note 9 to Section XI. Importers may incorrectly classify fabrics that are only printed or embossed as coated, or they might overlook the specific requirements for multi-ply construction. According to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, the specific wording of the heading and the relevant Section Notes are paramount. Misclassifying a fabric as "coated" when it is merely dyed or printed can lead to incorrect duty payments and potential penalties.
How should importers classify products under HS 540730?
The correct procedure for classifying products under HS 540730 involves a thorough examination of the fabric's construction and any applied treatments. Importers and customs brokers must consult Note 9 to Section XI of the Harmonized System, which provides the definitive criteria for what constitutes a coated, covered, or laminated fabric for tariff purposes. Reviewing product specifications, technical data sheets, and potentially obtaining laboratory analysis if ambiguity exists, is crucial. Cross-referencing with official tariff databases such as the USITC HTS or the EU TARIC is recommended to confirm the classification.
How is the duty calculated for products under HS 540730?
A roll of PVC-coated polyester fabric weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value. The calculation is: 15% of $500 USD = $75.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 5407.30.0000. Note that if the fabric had a specific weight-based duty component, that would also be applied.
Which trade agreements reduce duties for HS 540730?
Several free trade agreements may reduce the applicable duty rate for HS 540730, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fabrics from Canada or Mexico can achieve a duty rate of Free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. Additionally, agreements with countries like South Korea may offer reduced rates, often requiring a Certificate of Origin issued by the exporting country's authorities.
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FAQ
What are the general import duty rates for HS code 540730?
The Most Favored Nation (MFN) duty rate for HS code 540730 is generally 8.00% ad valorem. However, specific preferential rates may apply under various trade agreements. For instance, goods originating 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 the United States (US) may receive duty-free treatment (Free) under applicable Free Trade Agreements (FTAs). It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
What specific criteria define fabrics classified under HS code 540730?
HS code 540730 covers 'Fabrics specified in note 9 to Section XI'. Note 9 to Section XI of the Harmonized System Nomenclature defines specific types of woven fabrics of synthetic filament yarn, including those made from high tenacity yarn of polyamides or polyesters, or from poly(vinyl alcohol) or other artificial filament yarns. These fabrics are typically characterized by their construction, density, and intended use, often being used in technical applications such as tire cord fabrics, sailcloth, or industrial belting. Importers must ensure their goods meet the precise technical specifications outlined in Note 9 to Section XI to be correctly classified under this heading.
How is the import duty for HS code 540730 calculated, and can you provide an example?
The import duty for HS code 540730 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 8.00% and you import 1,000 square meters of fabric with a declared customs value of $5,000 USD, the duty calculation would be: 8.00% of $5,000 = $400 USD. If a specific duty applies (e.g., per unit of weight or measure), the calculation would be rate × quantity. Always verify the applicable duty basis (ad valorem, specific, or compound) in the importing country's tariff schedule.
What documentation is typically required for importing fabrics classified under HS code 540730?
When importing fabrics under HS code 540730, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory. This document certifies that the goods meet the rules of origin stipulated by the relevant FTA. For fabrics classified under Note 9 to Section XI, additional technical documentation or specifications might be requested by customs authorities to verify compliance with the classification criteria. Importers and customs brokers should consult the specific import regulations of the destination country.
Which common trade agreements offer preferential duty rates for HS code 540730, and how can importers benefit?
Several trade agreements can provide preferential duty rates, often leading to duty-free entry, for HS code 540730. Examples include agreements with 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 the United States (US). To benefit, importers must ensure the fabrics are 'wholly obtained' or 'sufficiently transformed' according to the rules of origin defined in the specific FTA. This typically requires a valid Certificate of Origin issued by the exporter or producer in the originating country. Customs brokers play a vital role in navigating these requirements and ensuring accurate declaration to claim the preferential treatment.