Key facts
- HS subheading
- 5401.10
- National lines
- 6
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 54: Man-made filaments; strip and the like of man-made textile materials
Summary
The European Union tariff splits HS 5401.10 (sewing thread of man-made filaments, whether or not put up for retail sale, of synthetic filaments) into 6 national lines: 5401 10 12 00 (polyester filament surrounded by cotton fibres), 5401 10 14 10 (core yarn of high tenacity polyester filament surrounded by polyester staple fibres: -with a twist of 410 TPM or more but not more than 1200 TPM, -with a linear density of 200 dtex or more but not more than 1500 dtex, -with an average tenacity of 46 cN/tex or more, -with an elongation at break of 13 % or more but not more than 23 %, -wound on a perforated dyeing tube, -with a weight, including tube, of 900 g or more), 5401 10 14 90 (other), 5401 10 16 00 (textured yarn) and 2 others. The general (MFN) duty differs by line: 4% on 5401 10 12 00, 4% on 5401 10 14 10, 4% on 5401 10 14 90, 4% on 5401 10 16 00, 4% on 5401 10 18 00 and 5% on 5401 10 90 00.
European Union lines under 5401.10
The European Union tariff splits HS 5401.10 (sewing thread of man-made filaments, whether or not put up for retail sale, of synthetic filaments) into 6 national lines: 5401 10 12 00 (polyester filament surrounded by cotton fibres), 5401 10 14 10 (core yarn of high tenacity polyester filament surrounded by polyester staple fibres: -with a twist of 410 TPM or more but not more than 1200 TPM, -with a linear density of 200 dtex or more but not more than 1500 dtex, -with an average tenacity of 46 cN/tex or more, -with an elongation at break of 13 % or more but not more than 23 %, -wound on a perforated dyeing tube, -with a weight, including tube, of 900 g or more), 5401 10 14 90 (other), 5401 10 16 00 (textured yarn) and 2 others.
The general (MFN) duty differs by line: 4% on 5401 10 12 00, 4% on 5401 10 14 10, 4% on 5401 10 14 90, 4% on 5401 10 16 00, 4% on 5401 10 18 00 and 5% on 5401 10 90 00.
- 5401 10 12 00Polyester filament surrounded by cotton fibresDuty: 4%
- 5401 10 14 10Core yarn of high tenacity polyester filament surrounded by polyester staple fibres: -with a twist of 410 TPM or more but not more than 1200 TPM, -with a linear density of 200 dtex or more but not more than 1500 dtex, -with an average tenacity of 46 cN/tex or more, -with an elongation at break of 13 % or more but not more than 23 %, -wound on a perforated dyeing tube, -with a weight, including tube, of 900 g or moreDuty: 4%
- 5401 10 14 90OtherDuty: 4%
- 5401 10 16 00Textured yarnDuty: 4%
- 5401 10 18 00OtherDuty: 4%
- 5401 10 90 00Put up for retail saleDuty: 5%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 5401.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5401.10?
The European Union tariff splits HS 5401.10 (sewing thread of man-made filaments, whether or not put up for retail sale, of synthetic filaments) into 6 national lines: 5401 10 12 00 (polyester filament surrounded by cotton fibres), 5401 10 14 10 (core yarn of high tenacity polyester filament surrounded by polyester staple fibres: -with a twist of 410 TPM or more but not more than 1200 TPM, -with a linear density of 200 dtex or more but not more than 1500 dtex, -with an average tenacity of 46 cN/tex or more, -with an elongation at break of 13 % or more but not more than 23 %, -wound on a perforated dyeing tube, -with a weight, including tube, of 900 g or more), 5401 10 14 90 (other), 5401 10 16 00 (textured yarn) and 2 others.
What is the duty on HS 5401.10 in the European Union?
The general (MFN) duty differs by line: 4% on 5401 10 12 00, 4% on 5401 10 14 10, 4% on 5401 10 14 90, 4% on 5401 10 16 00, 4% on 5401 10 18 00 and 5% on 5401 10 90 00.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.