HS 540821 Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like
Quick Answer: Woven fabrics containing 85% or more by weight of artificial filament or strip enter the UK at 8.00%, the EU at 8.00%, and the US at 14.9% (MFN). This classification applies to woven textiles predominantly composed of synthetic fibers like polyester or nylon, excluding those specified elsewhere in Chapter 54. Importers should note the significant duty rate disparity for the US market, where preferential trade agreements may offer duty-free entry for qualifying goods. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5408210000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5408210000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5408210030 | — | — | ["m²","kg"] |
| 5408210060 | — | — | ["m²","kg"] |
| 54082100 | 14.9% | 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 5408.21?
Imports of Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like 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 540821 cover?
This subheading covers other woven fabrics, specifically those containing 85% or more by weight of artificial filament or strip, or the like. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category excludes fabrics of heading 5407. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are primarily synthetic textiles, such as those made from rayon, nylon, or polyester filaments, woven into a fabric structure. The key determinant is the high percentage of artificial filament content.
What falls outside HS 540821?
The following products are excluded from HS 540821: fabrics containing less than 85% by weight of artificial filament or strip, woven fabrics of artificial staple fibers, and fabrics falling under heading 5407 (which covers woven fabrics of synthetic filament yarn, including those of artificial filament yarn). For instance, a woven fabric primarily composed of cotton or wool, even if it contains some artificial filament, would not be classified here. Similarly, knitted or crocheted fabrics of artificial filament are classified elsewhere, typically in Chapter 60.
What are common classification mistakes for HS 540821?
A common error is misinterpreting the "85% or more by weight" criterion. Importers may incorrectly classify fabrics that do not meet this threshold or fail to distinguish between artificial filament and artificial staple fiber. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the predominant component by weight is crucial. For example, a fabric with 70% artificial filament and 30% cotton would not fall under 540821 and might be classified under a different heading based on its other components or fabric type.
How should importers classify products under HS 540821?
The correct procedure for classifying products under HS 540821 involves a detailed examination of the fabric's composition and construction. Importers and customs brokers must determine the exact weight percentage of artificial filament or strip. This often requires consulting technical specifications from the manufacturer or laboratory analysis. Once the composition is confirmed to be 85% or more artificial filament, and the fabric is confirmed as woven (not knitted or crocheted), it can be accurately classified under this subheading.
How is the duty calculated for products under HS 540821?
A bolt of woven polyester filament fabric weighing 100 kilograms and declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value ($500 USD × 30% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 5408.21.00.00.
Which trade agreements reduce duties for HS 540821?
Several free trade agreements may reduce the applicable duty rate for HS 540821, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, fabrics originating from Canada or Mexico may enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement on the commercial invoice is typically required. For fabrics originating from countries benefiting from the Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential treatment, often resulting in a reduced duty rate or free entry.
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FAQ
What are the typical import duty rates for HS code 540821, which covers woven fabrics containing 85% or more artificial filament?
The Most Favored Nation (MFN) duty rate for HS code 540821 can vary. For instance, under the US tariff schedule, the MFN rate is often around 8.00% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements. For example, duties may be Free (0%) for imports 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 others. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the '85% or more by weight of artificial filament' criterion for HS 540821 determined?
This criterion is based on the weight of the materials comprising the fabric. 'Artificial filament' refers to continuous filaments produced by chemical synthesis or modification, such as rayon (viscose), nylon, polyester, or acrylic filaments, formed into threads or yarns. To classify a fabric under 540821, the weight of these artificial filaments must constitute at least 85% of the total weight of the fabric. For example, if a woven fabric weighs 100 grams and contains 90 grams of polyester filament and 10 grams of cotton, it meets the 85% threshold (90g / 100g = 90%). If it contained only 80 grams of artificial filament, it would be classified elsewhere.
What documentation is typically required when importing woven fabrics classified under HS 540821?
Standard import documentation for HS 540821 includes a commercial invoice detailing the fabric's composition, quantity, value, and country of origin. A packing list is also essential. Crucially, a certificate of origin is often required to claim preferential duty rates under Free Trade Agreements (FTAs). Depending on the importing country and the specific fabric, additional documents like a textile declaration or compliance certificates might be necessary to ensure adherence to import regulations and standards.
Can you provide an example of how import duty is calculated for HS 540821?
Certainly. Let's assume a shipment of 1,000 square meters of woven fabric classified under HS 540821 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 $2,000 USD, the import duty would be calculated as follows: Duty = Value × Duty Rate. Duty = $2,000 USD × 8.00% (or 0.08). Duty = $160 USD. In this scenario, the importer would owe $160 USD in duties. If the fabric originated from a country with a Free Trade Agreement, and a valid certificate of origin was provided, the duty could be $0.
Which common trade agreements provide preferential duty rates for HS code 540821?
Several trade agreements offer preferential duty rates, often resulting in Free (0%) import duties, for goods classified under HS 540821. Examples include agreements between the United States and countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (USCFTA). The European Union also has numerous trade agreements with countries that may provide preferential access. Importers should consult the specific trade agreement between the importing country and the country of origin, and ensure they meet all the rules of origin requirements to benefit from these reduced or eliminated duties.