HS 540743 Of yarns of different colours
Quick Answer: Woven fabrics of synthetic filament yarn, specifically those of artificial filament yarn of different colours, imported under HS 540743 enter the UK at 8.00%, the EU at 8.00%, and the US with a complex structure of 12.2¢/kg + 11.3% for the Most Favored Nation (MFN) rate, with numerous preferential rates available. This classification applies to woven materials made from continuous synthetic fibers, such as polyester or nylon, where the yarns used in the weaving process are of distinct colors. Importers should carefully verify the specific US tariff treatment based on the country of origin, as preferential rates can significantly alter the landed cost. CustomTariffs aggregates this data, highlighting the importance of accurate classification and origin declaration for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407430000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407430000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 540743 | — | — | — |
| 5407431000 | 12.2¢/kg + 11.3% | Free (14 programs) | ["m²","kg"] |
| 5407432030 | — | — | ["m²","kg"] |
| 5407432060 | — | — | ["m²","kg"] |
| 54074320 | 8.5% | Free (14 programs) | — |
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 5407.43?
Imports of Of yarns of different colours 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 540743 cover?
This subheading covers woven fabrics of synthetic filament yarn, specifically those where the yarns are of different colours. According to the World Customs Organization's Harmonized System (WCO HS) nomenclature, this classification applies to fabrics that are not printed or otherwise coloured after weaving, but rather achieve their multi-coloured appearance through the use of yarns of distinct hues. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key determinant is the presence of yarns of different colours within the fabric's construction, irrespective of the weave type, as long as the fabric is not otherwise specified in a more specific subheading.
What falls outside HS 540743?
The following products are excluded from HS 540743: fabrics woven from yarns of the same colour, fabrics that are printed after weaving, and fabrics that achieve their colour through other processes such as flocking or embroidery. For instance, a plain weave fabric made entirely of blue filament yarn would not fall under this subheading. Similarly, a white fabric that is subsequently printed with a floral pattern would be classified elsewhere, typically under subheadings for printed fabrics. Fabrics made from synthetic staple fibres, rather than filament yarns, are also excluded and fall under different headings.
What are common classification mistakes for HS 540743?
A common error is misinterpreting "yarns of different colours." This refers to the colour of the individual yarns used in the warp and weft, not necessarily a pattern created by printing or other finishing processes. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify a printed fabric under this subheading if they focus solely on the multi-coloured appearance without considering the method of colour application, leading to incorrect duty assessments.
How should importers classify products under HS 540743?
The correct procedure for classifying products under HS 540743 involves a careful examination of the fabric's construction and the origin of its colours. Importers and customs brokers must verify that the fabric is woven from synthetic filament yarns and that its multi-coloured appearance is achieved solely by using yarns of different colours. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Chapter 54 is crucial. If the fabric is printed or dyed after weaving, it will be classified under a different subheading.
How is the duty calculated for products under HS 540743?
A bolt of 100% polyester woven fabric, featuring warp yarns of blue and weft yarns of white, weighing 50 kilograms and declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.035 = $35.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 5407.43.0000.
Which trade agreements reduce duties for HS 540743?
Several free trade agreements may reduce the applicable duty rate for HS 540743, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP). Under USMCA, fabrics originating from Mexico or Canada may be eligible for a duty rate of Free, provided they meet the rules of origin and a self-certified origin statement is provided. Certain developing countries may benefit from GSP, potentially offering a preferential rate of Free or a reduced percentage, requiring a GSP Form A certificate of origin. The specific preferential rate and documentation requirements vary by origin country and importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary classification criteria for HS code 540743?
HS code 540743 specifically covers "woven fabrics of synthetic filaments, containing 70% or more by weight of filaments of nylon or other polyamides, other fabrics, of yarns of different colours". The key criteria are: 1) the material must be a woven fabric of synthetic filaments; 2) it must contain 70% or more by weight of nylon or other polyamide filaments; 3) it must not be of a type covered by preceding subheadings within 5407 (e.g., fabrics printed, coated, or specifically patterned); and crucially, 4) the fabric must be composed of yarns of different colours. This last point distinguishes it from fabrics made of yarns of a single colour or undyed yarns.
How are the duty rates for HS 540743 calculated, and can you provide an example?
The duty calculation for HS 540743 can involve both ad valorem (percentage of value) and specific (per unit of weight) components, depending on the importing country's tariff schedule. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 8.00% ad valorem. If you import 100 kilograms of fabric valued at $1,000, the duty would be $1,000 \times 8.00% = $80.00. Some other countries may have combined rates, such as a specific duty per kilogram plus an ad valorem rate. For example, a hypothetical rate of 24.3¢/kg + 81% ad valorem on the same 100 kg shipment valued at $1,000 would result in a duty of (100 kg \times 24.3¢/kg) + ($1,000 \times 81%) = $24.30 + $810.00 = $834.30. Always consult the specific tariff schedule of the destination country for precise rates and calculation methods.
What preferential duty rates are available for HS 540743, and which trade agreements apply?
Preferential duty rates for HS 540743 are often available under various Free Trade Agreements (FTAs) and preferential trade programs. For example, the US HTS lists 'Free' rates for imports from countries such as 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 under specific programs like the Generalized System of Preferences (GSP) or bilateral FTAs. To claim these preferential rates, importers must provide proof of origin, typically a Certificate of Origin, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. It is crucial to verify the specific requirements of each agreement and ensure compliance.
What documentation is typically required for importing goods classified under HS 540743?
Standard import documentation for HS 540743 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, to support the classification, especially the 'yarns of different colours' aspect and the fiber content (70% nylon/polyamide), a manufacturer's affidavit or declaration might be requested by customs authorities. If claiming preferential duty rates under an FTA, a valid Certificate of Origin is mandatory. Importers should also be prepared to provide fabric swatches or detailed technical specifications if customs requires further verification of the classification.
How does the 'yarns of different colours' criterion affect the classification of woven nylon fabrics under HS 540743?
The 'yarns of different colours' criterion is a specific differentiator within the broader category of woven synthetic filament fabrics. HS 540743 applies only when the woven fabric is constructed using yarns that are of different colours. This means that if the fabric is made from yarns that are all the same colour (undyed or dyed to a single shade), or if it is a printed fabric where the colour is applied after weaving, it would likely be classified under a different subheading. For example, a solid navy blue woven nylon fabric would not fall under 540743, whereas a woven nylon fabric with alternating red and blue yarns would. Verification often involves examining the fabric construction and the dyeing/colouring process.