Customs tariff code 5402.46.00: Other, of polyesters, partially oriented
Reference data as at 1 July 2026
Customs tariff code 5402.46.00 covers Other, of polyesters, partially oriented. The third-country duty rate is 4 %, plus import VAT.
5402.46.00 is CN code in the EU customs tariff, in chapter 54. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 5402.46.00
- Third-country duty
- 4 %
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
- 54MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
- 5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
- 5402.46Other, of polyesters, partially oriented
- 5402.46.00Other, of polyesters, partially oriented
From HS code to customs tariff code 5402.46.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 4 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| Ukraine | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Popis dodaného vzorku a deklarované údaje: Bílé nitě ze syntetických nekonečných vláken (multifilamenty), bez zákrutu, netvarované, částečně orientované - odpad z procesu tkaní při přípravě osnovy. Pevnost nitě 0,46 cN/tex. Nitě se liší pouze svojí délkou. Deklarovaný materiál: 100 % PES. Balení: v krabicích o hmotnosti cca 250 kg; neupravené pro drobný prodej.
Notes that govern this classification
Zu Unterposition 5402 4600: Siehe die Erläuterungen zu Unterposition 5402 46 des HS.
Zu Unterposition 5402 46: Zu dieser Unterposition gehören Garne aus Fasern, deren Moleküle teilweise orientiert (teilverstreckt) sind. Diese Garne, die im allgemeinen flach sind, sind nicht unmittelbar zum Herstellen von Spinnstofferzeugnissen verwendbar und müssen vorab einem Streck- oder Strecktexturierverfahren unterzogen werden. Sie sind auch unter dem Namen „POY“ („Partially oder Pre-Oriented Yarn“) bekannt.
Nationale Entscheidungen und Hinweise (NEH) Zu den Unterpositionen 5402 1100, 5402 1900 und 5402 2000 gehören auch Garne, die sowohl hochfest als auch texturiert sind (Ergebnis der 52. Sitzung des Ausschusses für das Harmonisierte System - Dok. NC 1937 Annex H 13 vom 15. Oktober 2013).
1. Als „Chemiefasern" gelten in allen Teilen der Nomenklatur Spinnfasern und Filamente aus organischen Polymeren, die hergestellt sind: a) durch Polymerisation von organischen Monomeren, um Polymere wie Polyamide, Polyester, Polyolefine oder Polyurethane zu erhalten, oder durch chemische Modifikation von Polymeren von aus diesem Prozess hervorgegangenen Polymeren (z. B. Poly(vinylalkohol) hergestellt aus der Hydrolyse von Poly(vinylacetat)) (RV E54011A0); b) durch Auflösung oder durch chemische Behandlung von natürlichen organischen Polymeren (z. B. Cellulose), um Polymere wie Kupferseide (Cupra) oder Viskose zu erhalten oder durch chemische Modifikation von natürlichen organischen Polymeren (z. B. Cellulose, Kasein und andere Proteine, Alginsäure), um Polymere wie Acetat-Cellulose oder Alginate zu erhalten (RV E54011B0). …
Subdivisions of this code
Frequently asked questions
What does customs tariff code 5402.46.00 cover?
Code 5402.46.00 covers Other, of polyesters, partially oriented. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 5402.46.00?
The third-country duty rate for 5402.46.00 is 4 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 5402.46.00?
The first six digits form the HS code: 540246. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 5402.46.00 have?
5402.46.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 5402.46.00 sit in the tariff?
5402.46.00 sits in this hierarchy: 54 MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS > 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex > 540246 Other, of polyesters, partially oriented. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 5402.46.00?
Yes. The EBTI database holds decisions on 5402.46.00, for example CZ16-0445-2011. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 5402.46.00 change?
5402.46.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.