SECTION XI · Chapter 54
Man-made filaments; strip and the like of man-made textile materials
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (8)
Notes.
1. Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.
2. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | ||||
| 5401.10 | - Of synthetic filaments: | ||||
| 5401.10.10 | - - Put up for retail sale | kg/m | 7.5% | 5% | 8 / 10 (several rates) |
| 5401.10.90 | - - Other | kg/m | 7.5% | 5% | 8 / 10 (several rates) |
| 5401.20 | - Of artificial filaments: | ||||
| 5401.20.10 | - - Put up for retail sale | kg/m | 7.5% | 5% | 8 / 10 (several rates) |
| 5401.20.90 | - - Other | kg/m | 7.5% | 5% | 8 / 10 (several rates) |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | ||||
| - High tenacity yarn of nylon or other polyamides, whether or not textured: | |||||
| 5402.11.00 | - - Of aramids | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.19.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.20.00 | - High tenacity yarn of polyesters, whether or not textured | kg | 4.5% | 3% | 8 / 10 (several rates) |
| - Textured yarn: | |||||
| 5402.31.00 | - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.32.00 | - - Of nylon or other polyamides, measuring per single yarn more than 50 tex | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.33 | - - Of polyesters: | ||||
| 5402.33.10 | - - - Of a colour other than white | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.33.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.34.00 | - - Of polypropylene | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.39.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: | |||||
| 5402.44 | - - Elastomeric: | ||||
| 5402.44.10 | - - - Of polyesters | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.44.20 | - - - Of polypropylene | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.44.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.45.00 | - - Other, of nylon or other polyamides | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.46 | - - Other, of polyesters, partially oriented: | ||||
| 5402.46.10 | - - - Of a colour other than white | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.46.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.47 | - - Other, of polyesters: | ||||
| 5402.47.10 | - - - Of a colour other than white | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.47.90 | - - - Other | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.48.00 | - - Other, of polypropylene | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.49.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other yarn, single, with a twist exceeding 50 turns per metre: | |||||
| 5402.51.00 | - - Of nylon or other polyamides | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.52.00 | - - Of polyesters | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.53.00 | - - Of polypropylene | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.59.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other yarn, multiple (folded) or cabled: | |||||
| 5402.61.00 | - - Of nylon or other polyamides | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.62.00 | - - Of polyesters | kg | 4.5% | 3% | 8 / 10 (several rates) |
| 5402.63.00 | - - Of polypropylene | kg | 5% | 0% | 8 / 10 (several rates) |
| 5402.69.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403 | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex | ||||
| 5403.10.00 | - High tenacity yarn of viscose rayon | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other yarn, single: | |||||
| 5403.31 | - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre: | ||||
| 5403.31.10 | - - - Textured yarn | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.31.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.32 | - - Of viscose rayon, with a twist exceeding 120 turns per metre: | ||||
| 5403.32.10 | - - - Textured yarn | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.32.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.33 | - - Of cellulose acetate: | ||||
| 5403.33.10 | - - - Textured yarn | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.33.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.39 | - - Other: | ||||
| 5403.39.10 | - - - Textured yarn | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.39.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| - Other yarn, multiple (folded) or cabled: | |||||
| 5403.41 | - - Of viscose rayon: | ||||
| 5403.41.10 | - - - Textured yarn | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.41.90 | - - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.42.00 | - - Of cellulose acetate | kg | 5% | 0% | 8 / 10 (several rates) |
| 5403.49.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm | ||||
| - Monofilament: | |||||
| 5404.11.00 | - - Elastomeric | kg | 5% | 0% | 8 / 10 (several rates) |
| 5404.12.00 | - - Other, of polypropylene | kg | 5% | 0% | 8 / 10 (several rates) |
| 5404.19.00 | - - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5404.90.00 | - Other | kg | 5% | 0% | 8 / 10 (several rates) |
| 5405.00.00 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm | kg | 5% | 0% | 8 / 10 (several rates) |
| 5406.00.00 | Man-made filament yarn (other than sewing thread), put up for retail sale | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04 | ||||
| 5407.10 | - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters: | ||||
| 5407.10.20 | - - Tyre fabrics; conveyor duck | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - - Other: | |||||
| 5407.10.91 | - - - Unbleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.10.99 | - - - Other | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.20.00 | - Woven fabrics obtained from strip or the like | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.30.00 | - Fabrics specified in Note 9 to Section XI | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: | |||||
| 5407.41 | - - Unbleached or bleached: | ||||
| 5407.41.10 | - - - Woven nylon mesh fabrics of untwisted filament yarn suitable for use as reinforcing material for tarpaulins | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.41.90 | - - - Other | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.42.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.43.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.44.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing 85% or more by weight of textured polyester filaments: | |||||
| 5407.51.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.52.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.53.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.54.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing 85% or more by weight of polyester filaments: | |||||
| 5407.61 | - - Containing 85% or more by weight of non-textured polyester filaments: | ||||
| 5407.61.10 | - - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.61.90 | - - - Other | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.69 | - - Other: | ||||
| 5407.69.10 | - - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.69.90 | - - - Other | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing 85% or more by weight of synthetic filaments: | |||||
| 5407.71.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.72.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.73.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.74.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: | |||||
| 5407.81.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.82.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.83.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.84.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics: | |||||
| 5407.91.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.92.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.93.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5407.94.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 | ||||
| 5408.10 | - Woven fabrics obtained from high tenacity yarn of viscose rayon: | ||||
| 5408.10.10 | - - Unbleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.10.90 | - - Other | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: | |||||
| 5408.21.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.22.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.23.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.24.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| - Other woven fabrics: | |||||
| 5408.31.00 | - - Unbleached or bleached | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.32.00 | - - Dyed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.33.00 | - - Of yarns of different colours | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |
| 5408.34.00 | - - Printed | kg/m/m2 | 18% | 12% | 8 / 10 (several rates) |