HS 540792 Dyed
Quick Answer: Woven fabrics of synthetic filament yarn, dyed, imported under HS 540792 enter the UK at 8.00%, the EU at 8.00%, and the US with a complex tariff structure including a 48.5¢/kg + 68.5% rate, alongside various preferential rates. This classification specifically applies to woven fabrics made from continuous synthetic fibers that have undergone a dyeing process. Importers and customs brokers should note the significant duty rate disparities, particularly in the US, which necessitate careful consideration of origin and potential trade agreements. CustomTariffs aggregates this data to highlight these critical compliance points.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407920000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407920000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407921010 | — | — | ["m²","kg"] |
| 5407922030 | — | — | ["m²","kg"] |
| 5407922090 | — | — | ["m²","kg"] |
| 5407920510 | — | — | ["m²","kg"] |
| 540792 | — | — | — |
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 5407.92?
Imports of Dyed 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 540792 cover?
This subheading covers woven fabrics of synthetic filament yarn, specifically those not containing 85% or more by weight of synthetic filament yarn, and not of heading 5402, 5403 or 5404, which are dyed. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to fabrics that have undergone a dyeing process after weaving or during the manufacturing process. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define these as fabrics where the color is imparted through dyes, as opposed to being inherent in the yarn itself, and which are not specifically covered by more precise subheadings within 5407 based on fiber content or weave structure.
What falls outside HS 540792?
The following products are excluded from HS 540792: woven fabrics of synthetic filament yarn that are not dyed (classified under 540791), fabrics that are printed (classified under 540793), fabrics made from yarns of heading 5402, 5403, or 5404, and fabrics containing 85% or more by weight of synthetic filament yarn. For instance, plain dyed polyester fabrics weighing over 200 grams per square meter would typically fall under a more specific subheading within 5407 based on their weight and fiber composition, rather than this general "dyed" category if a more precise classification exists. Fabrics that are inherently colored due to the yarn's pigmentation are also excluded.
What are common classification mistakes for HS 540792?
A common error is misinterpreting the "dyed" criterion. Importers may mistakenly classify fabrics that are inherently colored due to the yarn's pigmentation as "dyed" under 540792, when such fabrics should be classified based on the yarn's characteristics or under a different subheading if the dyeing process is not the primary distinguishing feature. Another mistake involves confusing this subheading with those for printed fabrics (540793) or undyed fabrics (540791). Adherence to General Rule of Interpretation (GRI) 3(c) for determining the essential character of the good is crucial when multiple criteria might apply.
How should importers classify products under HS 540792?
The correct procedure for classifying woven fabrics under HS 540792 involves a multi-step process. First, confirm that the fabric is composed of synthetic filament yarn and is not primarily made of other fibers. Second, verify that the fabric is not specifically covered by headings 5402, 5403, or 5404. Third, determine if the fabric has been dyed; if it has, and it is not printed or undyed, then 540792 is a potential classification. Importers and customs brokers must consult the official tariff schedule, such as the USITC HTS or EU TARIC, and review the Section and Chapter Notes for Chapter 54 and Heading 5407 for definitive guidance.
How is the duty calculated for products under HS 540792?
A bolt of dyed polyester taffeta weighing 150 kilograms and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the USITC Harmonized Tariff Schedule, where fabrics of this nature are often subject to ad valorem duties. For example, HTSUS 5407.92.0000 typically carries a 10% MFN rate.
Which trade agreements reduce duties for HS 540792?
Several free trade agreements may reduce the applicable duty rate for HS 540792, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, certain dyed woven fabrics of synthetic filament yarn originating from Mexico or Canada may be eligible for a duty rate of Free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for goods from designated developing countries, requiring a Form A certificate of origin. Specific preferential rates and documentation requirements vary by country of origin and the terms of the respective trade agreement.
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FAQ
What are the import duty rates for HS code 540792, specifically for 'dyed' fabrics of synthetic filament yarn?
The Most Favored Nation (MFN) duty rate for HS code 540792 (woven fabrics of synthetic filament yarn, other woven fabrics, of synthetic filament yarn, dyed) is typically 8.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, rates can be Free (e.g., for AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to determine the applicable rate based on the country of origin and any relevant trade agreements.
How is the import duty for HS code 540792 calculated, considering potential compound duties?
The duty calculation for HS code 540792 can be complex, as it may involve compound duties (a combination of ad valorem and specific duties). For instance, a rate of 48.5¢/kg + 68.5% ad valorem might apply. To illustrate, if you import 100 kilograms of fabric valued at $1,000, the duty would be calculated as follows: Specific duty: 100 kg * $0.485/kg = $48.50. Ad valorem duty: $1,000 * 68.5% = $685.00. Total duty = $48.50 + $685.00 = $733.50. Always verify the exact duty structure and units (e.g., per kilogram, per square meter) in the official tariff schedule.
What are the key classification criteria for HS code 540792, and what distinguishes it from other codes in Chapter 54?
HS code 540792 falls under 'Woven fabrics of synthetic filament yarn'. The primary classification criteria are: 1. Material: Must be made of synthetic filament yarn (e.g., polyester, nylon, rayon). 2. Construction: Must be woven. 3. Type: 'Other woven fabrics' not specified elsewhere in 5407. 4. Processing: Must be 'dyed'. This distinguishes it from undyed fabrics (5407.10), those printed (5407.61), or those with other specific patterns or constructions. The WCO Harmonized System Explanatory Notes provide detailed guidance on distinguishing between different fabric types and processing methods.
What documentation is typically required for importing goods classified under HS code 540792?
When importing fabrics under HS code 540792, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) issued by the competent authority of the exporting country is usually mandatory. Importers may also need to provide evidence of the fabric's composition and dyeing process if requested by customs authorities to verify classification. For certain textile imports, specific import licenses or declarations might be necessary depending on the importing country's regulations.
Which major trade agreements commonly offer preferential duty rates for HS code 540792, and how can importers verify eligibility?
Several major trade agreements can provide preferential duty rates for HS code 540792. Examples include the USMCA (United States-Mexico-Canada Agreement), agreements between the EU and various countries (e.g., CETA with Canada), and bilateral agreements like those the US has with Australia (AU), South Korea (KR), and others. To verify eligibility, importers and customs brokers must: 1. Confirm the fabric's country of origin meets the rules of origin stipulated in the specific trade agreement. 2. Obtain a valid Certificate of Origin (COO) from the exporter. 3. Consult the importing country's official tariff database (e.g., USITC, EU TARIC, UK Trade Tariff) which often indicates preferential rates by HS code and country of origin.