HS 550120 Of polyesters
Quick Answer: Filaments of polyesters, not exceeding 67 decitex, imported under HS 5501.20 enter the UK at 0.00%, the EU at 4.00% ad valorem, and the US at 45% ad valorem, with preferential rates available for certain trade partners. This classification specifically covers continuous filament tow of polyesters, where each individual filament has a linear density not exceeding 67 decitex. Importers should be aware of the significant duty rate disparity for this product, particularly in the US market. CustomTariffs aggregates this information to assist in trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5501200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5501200000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5501200000 | 7.5% | Free (14 programs) | ["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 5501.20?
Imports of Of polyesters 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 550120 cover?
This subheading covers synthetic filament tow of polyesters, which are continuous strands of polyester fibers, not yet spun into yarn, often used as a raw material in textile manufacturing. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes tow of polyesters, which are bundles of filaments, typically crimped or cut to a specific length, ready for further processing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to these unspun polyester filaments.
What falls outside HS 550120?
The following products are excluded from HS 550120: spun polyester yarns (classified under Chapter 50-55, depending on the specific yarn type), polyester staple fibers that have been cut to a uniform length and are ready for spinning (typically classified under HS 5503), and finished textile articles made from polyester tow. For instance, polyester wadding or batting, even if derived from tow, would fall under a different heading, such as HS 5601.
What are common classification mistakes for HS 550120?
A common error is misclassifying polyester staple fibers as polyester tow. While both are unspun forms of polyester, tow refers to continuous filaments, whereas staple fibers are cut to a specific length. Another mistake involves confusing polyester tow with spun polyester yarn. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, which clearly distinguish between these forms of polyester.
How should importers classify products under HS 550120?
The correct procedure for classifying products under HS 550120 involves first identifying the material as polyester and confirming that it is in the form of continuous filament tow, not cut staple fiber or spun yarn. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the specific wording of Heading 5501 and Subheading 550120. Providing detailed product specifications and samples to customs authorities can aid in accurate classification.
How is the duty calculated for products under HS 550120?
A shipment of 1,000 kilograms of polyester filament tow, declared at a customs value of $2,500 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.04 = $100.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 550120.
Which trade agreements reduce duties for HS 550120?
Several free trade agreements may reduce the applicable duty rate for HS 550120. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying polyester tow originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA Certificate of Origin is typically required. Similarly, preferential rates may be available for goods originating from countries with Generalized System of Preferences (GSP) status, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 550120 (Continuous filament tow of polyesters)?
The Most Favored Nation (MFN) duty rate for HS 550120 is typically 4.00% ad valorem. However, preferential duty rates are available for goods imported from countries with which the importing nation has a Free Trade Agreement (FTA) or other preferential trade arrangement. For example, 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 may be eligible for duty-free entry (Free). It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the country of origin.
How is the import duty for HS 550120 calculated, and can you provide an example?
The duty for HS 550120 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 4.00% and the declared customs value of a shipment of polyester tow is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400 USD. If a specific duty is applied (e.g., per kilogram), the calculation would be based on the net weight of the goods. Always verify the applicable duty basis (ad valorem, specific, or compound) in the importing country's tariff schedule.
What are the key classification criteria for goods falling under HS code 550120?
HS code 550120 specifically covers 'Continuous filament tow of polyesters'. The key classification criteria include: 1. Material: The tow must be made of polyester, which is a synthetic polymer. 2. Form: It must be in the form of 'continuous filament tow'. This refers to a large number of continuous synthetic filaments (filaments that are not cut into staple lengths) grouped together as a loose rope, band, or ribbon, without further processing. 3. Not put up for retail sale: This heading does not cover tow put up for retail sale. Ensure the product meets these specifications to be correctly classified under 550120.
What documentation is typically required for importing goods under HS code 550120?
Standard import documentation for HS 550120 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. For preferential duty claims, a Certificate of Origin (COO) is usually required, demonstrating that the goods originate from a country with a preferential trade agreement. Depending on the importing country and the specific nature of the polyester tow, additional certifications related to chemical composition or safety standards might be requested by customs authorities. Always consult the importing country's customs regulations for a comprehensive list.
Which common trade agreements offer preferential duty rates for HS code 550120?
Several trade agreements can provide preferential duty rates for HS code 550120. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral FTAs the importing country may have. As noted in the duty rate answer, specific agreements grant duty-free access from countries such as Australia, Bahrain, Chile, Colombia, Israel, Jordan, South Korea, Morocco, Oman, Peru, and Singapore. Importers must verify the specific origin of their goods and the existence and terms of any applicable trade agreement to claim preferential treatment.