HS 540794 Printed
Quick Answer: Woven fabrics of synthetic filament yarn, specifically those that are printed, imported under HS 540794 enter the UK at 8.00%, the EU at 8.00%, and the US with a range of rates including 12% and a compound duty of 48.5¢/kg + 68.5%. This classification covers a broad spectrum of printed synthetic textiles, such as those made from polyester or nylon. Importers should be aware of the significant duty variations, particularly in the US, which necessitate careful product description and classification to ensure compliance. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on the exact composition and printing method of the fabric.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407940000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5407940000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 54079405 | Free | — | — |
| 5407940520 | — | — | ["m²","kg"] |
| 5407941000 | 12% | Free (14 programs) | ["m²","kg"] |
| 5407942010 | — | — | ["m²","kg"] |
| 5407942020 | — | — | ["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 5407.94?
Imports of Printed 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 540794 cover?
This subheading covers woven fabrics of synthetic staple fibres, not specified or included elsewhere in heading 5407, which are printed. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this classification applies to fabrics made from discontinuous synthetic fibres (e.g., polyester, nylon, acrylic) that have undergone a printing process to impart a pattern or design. The key determinant is the printing, applied after weaving, on fabrics not otherwise specified in more specific subheadings of 5407.
What falls outside HS 540794?
The following products are excluded from HS 540794: woven fabrics of synthetic staple fibres that are not printed, such as plain dyed or uncoloured fabrics; fabrics made from continuous synthetic filament yarns (which fall under other headings); fabrics of other materials like cotton or wool; and fabrics that are embroidered or otherwise ornamented in a manner that constitutes a different classification. For instance, a plain dyed synthetic staple fibre fabric would be classified under 5407.93, while a fabric with a raised nap would fall under a different subheading, and a printed fabric of continuous filament would be classified elsewhere in Chapter 54.
What are common classification mistakes for HS 540794?
A common error is misinterpreting the "printed" criterion or the fibre content. Importers may incorrectly classify unprinted fabrics under this subheading or confuse synthetic staple fibres with continuous filament yarns. Furthermore, if the printing is merely a base colour applied during the yarn stage or a process that alters the colour without creating a distinct pattern, it might not meet the definition of "printed" for this subheading. Adherence to General Interpretative Rule 1 and 6 of the Harmonized System is crucial for accurate classification, ensuring the most specific and appropriate description is applied.
How should importers classify products under HS 540794?
The correct procedure for classifying products under HS 540794 involves a multi-step analysis. First, determine the fibre content and construction of the fabric, confirming it is woven and composed of synthetic staple fibres. Second, verify that the fabric is not specifically covered by a more precise subheading within heading 5407. Third, confirm that the fabric has been printed to impart a design or pattern. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or EU TARIC, and review the Explanatory Notes for heading 5407 to ensure accurate application of the classification rules.
How is the duty calculated for products under HS 540794?
A printed polyester staple fibre fabric 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 rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 5407.94.2000, which often has an ad valorem rate for printed fabrics of this type.
Which trade agreements reduce duties for HS 540794?
Several free trade agreements may reduce the applicable duty rate for HS 540794, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for certain developing countries. Under USMCA, originating fabrics from Mexico or Canada may enter the US duty-free. For GSP beneficiaries, the preferential rate can be Free or a reduced percentage, depending on the specific country and product. To claim preference, a valid origin declaration or certificate, such as a USMCA Certificate of Origin or a GSP Form A, is typically required by the importing customs authority.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 5407.94 (woven fabrics of synthetic filament yarn, printed)?
Import duty rates for HS code 5407.94 vary significantly by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 8.00% ad valorem. The EU's TARIC system may have different rates depending on the specific fabric composition and origin. The UK Trade Tariff also provides specific rates. It is crucial to consult the official tariff schedule of the importing country for the exact duty applicable to your shipment.
How is the 'printed' aspect of HS 5407.94 determined for customs classification?
For HS code 5407.94, 'printed' refers to fabrics that have undergone a printing process to impart a design, pattern, or image. This typically involves applying colorants through methods like screen printing, roller printing, digital printing, or transfer printing. The printing must be a significant feature of the fabric, not merely incidental. Customs authorities will examine the nature and extent of the printing to ensure correct classification.
What documentation is typically required for importing goods classified under HS 5407.94?
Standard documentation for importing printed synthetic filament fabrics (HS 5407.94) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates. Manufacturers' declarations regarding fabric composition and printing methods might also be necessary. Always verify specific documentation requirements with the customs authority of the importing country.
How can trade agreements affect the duty calculation for HS 5407.94?
Trade agreements can significantly reduce or eliminate import duties for HS 5407.94. For instance, if the fabric originates from a country with a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for the US, or agreements the EU has with various partners), preferential duty rates or duty-free entry may apply. Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin, to benefit from these reduced rates.
Can you provide a concrete example of how duty is calculated for HS 5407.94?
Let's assume a shipment of printed polyester filament fabric (HS 5407.94) is imported into the United States, and the applicable MFN duty rate is 8.00% ad valorem. If the declared value of the fabric is $10,000 USD, the duty calculation would be: 8.00% of $10,000 = $800 USD. If, alternatively, the duty was a compound rate like 48.5¢/kg + 68.5% and the shipment weighed 500 kg with a value of $10,000 USD, the duty would be calculated as: (0.485 USD/kg * 500 kg) + (0.685 * $10,000 USD) = $242.50 USD + $6,850 USD = $7,092.50 USD. The specific calculation depends entirely on the duty rate structure provided in the importing country's tariff.