HS 540761 Other woven fabrics, containing 85 % or more by weight of polyester filaments
Quick Answer: Woven fabrics containing 85% or more by weight of polyester filaments imported under HS 540761 enter the UK and EU at 8.00% ad valorem, and the US at rates varying from 19.4¢/kg + 18% to 24.3¢/kg + 81% ad valorem, with certain trade agreements offering duty-free entry into the US. This classification specifically covers woven materials where polyester filament is the predominant fiber by weight, excluding those with other specific constructions or fiber compositions. Importers should consult detailed tariff schedules for precise duty calculations, especially considering the complex US tariff structure and preferential trade agreements. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407611000 | 8.00 % | — | — |
| 5407615000 | 8.00 % | — | — |
| 5407610000 | — | — | — |
| 5407613000 | 8.00 % | — | — |
| 5407619000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407610000 | 8.00 % | — | — |
| 5407611000 | 8.00 % | — | — |
| 5407615000 | 8.00 % | — | — |
| 5407613000 | 8.00 % | — | — |
| 5407619000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407611100 | 19.4¢/kg + 18% | Free (14 programs) | ["m²","kg"] |
| 5407619905 | — | — | ["m²","kg"] |
| 5407619915 | — | — | ["m²","kg"] |
| 5407619925 | — | — | ["m²","kg"] |
| 5407619930 | — | — | ["m<sup>2</sup>","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 5407.61?
Imports of Other woven fabrics, containing 85 % or more by weight of polyester filaments 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 to Classify This HS Code?
What products does HS 540761 cover?
This subheading covers woven fabrics that are composed of 85% or more by weight of polyester filaments. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes fabrics of synthetic staple fibers. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that the primary constituent must be polyester filaments, meaning continuous threads of polyester, not short, cut fibers. These fabrics can be of plain weave, twill weave, or satin weave, among others, and are typically used in apparel, home furnishings, and industrial applications.
What falls outside HS 540761?
The following products are excluded from HS 540761: woven fabrics containing less than 85% by weight of polyester filaments, even if polyester is the predominant fiber. Also excluded are fabrics made from polyester staple fibers (short, cut fibers), which are classified under different headings. Woven fabrics of polyester blends where other fibers, such as cotton or elastane, constitute more than 15% by weight are also not covered. For instance, a 70% polyester/30% cotton woven fabric would fall under a different classification, typically within heading 5407 or 5512 depending on the specific fiber composition and form.
What are common classification mistakes for HS 540761?
A common error is misinterpreting "filaments" versus "staple fibers." Importers may incorrectly classify woven fabrics made from polyester staple fibers under this subheading, when they should be classified elsewhere, potentially under heading 5512. Another mistake involves not accurately calculating the weight percentage of polyester filaments, especially in blended fabrics. According to General Rule of Interpretation (GRI) 3(b), when goods are mixtures, classification is often determined by the material or component that gives them their essential character, which in this case is the high percentage of polyester filaments.
How should importers classify products under HS 540761?
The correct procedure for classifying woven fabrics under HS 540761 involves a two-step process. First, determine the fiber content by weight, ensuring that polyester filaments constitute 85% or more of the total weight. Second, confirm that the fabric is indeed woven and not knitted or felted. Importers and customs brokers must consult the product's technical specifications or laboratory analysis to verify the fiber composition. Referencing the Explanatory Notes to the Harmonized System and national tariff schedules like the USITC HTS or UK Trade Tariff is crucial for accurate classification.
How is the duty calculated for products under HS 540761?
A bolt of 100% polyester filament woven fabric, weighing 50 kilograms and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 5407.61.0000.
Which trade agreements reduce duties for HS 540761?
Several free trade agreements may reduce the applicable duty rate for HS 540761, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, fabrics meeting the rules of origin can achieve a duty rate of Free. The top origin countries benefiting from such preferences for this product category would typically include Mexico and Canada. To claim preference under USMCA, a self-certified origin statement on the commercial invoice or a separate certificate of origin is generally required, depending on the importer's knowledge of the goods' origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 540761, 'Other woven fabrics, containing 85% or more by weight of polyester filaments', in the United States?
Under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for HS 540761 is generally 8.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, fabrics originating from Australia (AU) or Bahrain (BH) may be eligible for duty-free entry. Importers must ensure they have the necessary proof of origin to claim these preferential rates. Always consult the latest USITC HTS for the most current rates and specific country provisions.
How is the duty calculated for HS code 540761 if a specific rate includes a component per kilogram and an ad valorem percentage?
Some countries, like the United States for certain subheadings under 5407, may apply a compound duty. This means the duty is calculated as the sum of a specific rate (e.g., cents per kilogram) and an ad valorem rate (a percentage of the value). For instance, if a rate is 24.3¢/kg + 81% ad valorem, and you import 100 kg of fabric valued at $500, the duty would be (100 kg * $0.243/kg) + (81% * $500) = $24.30 + $405.00 = $429.30. The specific rate applies to the weight, and the ad valorem rate applies to the customs value. It's crucial to check the exact duty calculation method for the importing country.
What are the key classification criteria for HS code 540761?
The primary criterion for classifying woven fabrics under HS 540761 is their fiber content and construction. The fabric must contain 85% or more by weight of polyester filaments. 'Filaments' refers to continuous synthetic fibers. The fabric must also be 'woven', meaning it is produced by interlacing warp and weft threads on a loom. Fabrics that do not meet the 85% polyester filament threshold or are not woven (e.g., knitted or non-woven) would be classified under different HS codes.
What documentation is typically required for importing goods under HS code 540761?
When importing woven polyester filament fabrics classified under HS 540761, 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, to benefit from preferential duty rates under trade agreements, a Certificate of Origin or other acceptable proof of origin documentation is mandatory. For certain countries or specific fabric types, additional certifications regarding fiber content or compliance with standards might be requested by customs authorities.
Which major trade agreements offer preferential duty rates for HS code 540761 imports into the US?
Several trade agreements can impact the duty rates for HS code 540761 into the United States. 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 others. Under these agreements, eligible fabrics that meet the rules of origin can be imported duty-free or at a reduced rate. Importers must consult the specific provisions of each agreement and ensure compliance to claim these benefits. The USITC HTS provides a detailed list of preferential rates by country.