HS 540791 Other woven fabrics
Quick Answer: Woven fabrics of synthetic filament yarn, not specified elsewhere in Chapter 54, enter the UK at 8.00%, the EU at 8.00%, and the US with a complex tariff structure including 25% or 48.5¢/kg + 68.5% ad valorem, with numerous free trade agreement provisions. This classification applies to woven fabrics made from continuous synthetic fibers like nylon, polyester, or rayon, excluding those with specific constructions or end-uses already covered by other HS codes. Importers should carefully review the specific composition and construction of their synthetic woven fabrics to ensure correct classification. According to CustomTariffs, understanding these varying rates and preferential treatments is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407910000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407910000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 540791 | — | — | — |
| 54079105 | 25% | Free (14 programs) | — |
| 5407911000 | 12% | Free (14 programs) | ["m²","kg"] |
| 54079120 | 14.9% | Free (14 programs) | — |
| 5407910510 | — | — | ["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 5407.91?
Imports of Other woven fabrics 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 540791 cover?
This subheading covers "Other woven fabrics of synthetic filaments," specifically those not specified in subheadings 5407.10 through 5407.80. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes woven fabrics made from synthetic filaments (continuous artificial or man-made fibers) that are not primarily of silk, wool, fine animal hair, cotton, or other vegetable fibers, and do not fall under specific constructions like those made from high-tenacity yarn or those with a weight exceeding 200 grams per square meter. The key is that the fabric is woven and composed of synthetic filaments, with no other specific classification applying.
What falls outside HS 540791?
The following products are excluded from HS 5407.91: woven fabrics of synthetic filaments that are specifically classified elsewhere, such as those made from high-tenacity yarn of polyamide or polyester (5407.10), or fabrics of a specific weight or construction. For instance, woven fabrics of synthetic staple fibers are classified under heading 5512, and knitted or crocheted fabrics of synthetic filaments are classified under heading 6001. Additionally, fabrics that are not woven, such as nonwovens, or those that are primarily composed of other materials like silk or cotton, even if they contain synthetic filaments, will not be classified under this subheading. Fabrics that have undergone specific finishing processes that change their fundamental nature might also be classified elsewhere.
What are common classification mistakes for HS 540791?
A common error is misinterpreting the "other" designation within the subheading, leading to the incorrect classification of fabrics that should be placed in more specific subheadings under 5407. For example, fabrics made from high-tenacity yarn of polyamide or polyester, which have specific properties and applications, are classified under 5407.10 and not 5407.91. Another mistake involves confusing woven fabrics with knitted or crocheted fabrics, which are classified under Chapter 60. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification based on the material composition and construction of the fabric.
How should importers classify products under HS 540791?
The correct procedure for classifying woven fabrics under HS 5407.91 involves a systematic approach. Importers and customs brokers must first determine the material composition, confirming that the fabric is primarily composed of synthetic filaments. Next, they must ascertain the construction method, ensuring it is a woven fabric. Crucially, they must then consult the relevant tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to verify that the fabric does not meet the criteria for any more specific subheading under Heading 5407 or any other heading. Reviewing the Explanatory Notes for Heading 5407 is highly recommended to confirm the scope of "other woven fabrics."
How is the duty calculated for products under HS 540791?
A bolt of 100% polyester 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 ($500 USD × 0.05 = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 5407.91. It is important to note that other duty rates may apply depending on the country of origin and any applicable trade agreements.
Which trade agreements reduce duties for HS 540791?
Several free trade agreements may reduce the applicable duty rate for HS 5407.91, 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 preferential rates, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
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FAQ
What are the import duty rates for HS code 540791?
The Most Favored Nation (MFN) duty rate for HS code 540791 is 8.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, 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 the United States (US) may enter duty-free. It is crucial to verify the specific origin and applicable trade agreement to determine the correct duty rate. Always consult the latest Harmonized Tariff Schedule (HTS) or relevant customs authority publications for the most current rates.
How is the duty calculated for HS code 540791, especially when it involves a combination of ad valorem and specific duties?
HS code 540791 can have duties calculated as a combination of ad valorem and specific rates. For instance, a common rate structure is 48.5¢/kg + 68.5% ad valorem. To calculate this, you would need both the weight (in kilograms) and the value of the imported fabric.
Example Calculation: Assume an import of 100 kg of fabric valued at $1,000 USD.
- Specific Duty: 100 kg * $0.485/kg = $48.50 USD
- Ad Valorem Duty: $1,000 USD * 68.5% = $685.00 USD
- Total Duty: $48.50 USD + $685.00 USD = $733.50 USD
This calculation demonstrates how both weight and value contribute to the final duty amount. Importers and brokers must ensure accurate weight and value declarations.
What are the classification criteria for 'other woven fabrics' under HS code 540791?
HS code 540791 covers woven fabrics of synthetic staple fibers, not specified or included elsewhere in heading 5407. This means the fabric must be woven (not knitted, felted, etc.), be made from synthetic staple fibers (short lengths of synthetic filament), and not fall under more specific subheadings within 5407 (e.g., fabrics of polyester, nylon, etc., or fabrics of specific constructions like plain weave, twill weave, etc., if those have their own codes). Key classification factors include the fiber content (synthetic staple fibers), the construction (woven), and the absence of a more specific HS code. Referencing the Explanatory Notes to the Harmonized System (HSEN) for Chapter 54 is essential for precise classification.
What documentation is typically required for importing goods under HS code 540791?
For importing fabrics classified under HS code 540791, standard documentation 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 under a trade agreement (e.g., USMCA, CAFTA-DR), a Certificate of Origin or a declaration of origin is mandatory. The importer of record must also be prepared to provide evidence of fiber content and construction if requested by customs authorities. Ensuring all documentation is accurate and complete is vital to avoid delays and penalties.
Which common trade agreements offer preferential duty rates for HS code 540791, and how can importers leverage them?
Several trade agreements provide preferential duty rates, often including duty-free entry, for HS code 540791. 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), and Singapore (SG), as listed in the HTS. To leverage these agreements, importers must ensure the goods originate from the partner country and meet the rules of origin stipulated in the specific trade agreement. This typically requires a valid Certificate of Origin or origin declaration provided by the exporter. Importers should work closely with their foreign suppliers to obtain the correct documentation and confirm eligibility before shipment.