Key facts
- HS subheading
- 5403.31
- Duty (MFN)
- 4%
- National lines
- 3
- 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 5403.31 (other yarn, single: Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre) into 3 national lines: 5403 31 00 10 (continuous viscose rayon filament yarn of 105 dtex or more but not more than 117 dtex, and consisting of 36 monofilaments or more but not more than 40 monofilaments), 5403 31 00 20 (centrifugal viscose rayon filament yarn, with: -a linear density of 80 decitex or more, but not more than 88 decitex, and -a filament count of 24 or more, but not more than 36 monofilaments) and 5403 31 00 90 (other). The general (MFN) duty is 4% on all 3 lines.
European Union lines under 5403.31
The European Union tariff splits HS 5403.31 (other yarn, single: Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre) into 3 national lines: 5403 31 00 10 (continuous viscose rayon filament yarn of 105 dtex or more but not more than 117 dtex, and consisting of 36 monofilaments or more but not more than 40 monofilaments), 5403 31 00 20 (centrifugal viscose rayon filament yarn, with: -a linear density of 80 decitex or more, but not more than 88 decitex, and -a filament count of 24 or more, but not more than 36 monofilaments) and 5403 31 00 90 (other).
The general (MFN) duty is 4% on all 3 lines.
- 5403 31 00 10Continuous viscose rayon filament yarn of 105 dtex or more but not more than 117 dtex, and consisting of 36 monofilaments or more but not more than 40 monofilamentsDuty: 4%
- 5403 31 00 20Centrifugal viscose rayon filament yarn, with: -a linear density of 80 decitex or more, but not more than 88 decitex, and -a filament count of 24 or more, but not more than 36 monofilamentsDuty: 4%
- 5403 31 00 90OtherDuty: 4%
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 5403.31 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5403.31?
The European Union tariff splits HS 5403.31 (other yarn, single: Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre) into 3 national lines: 5403 31 00 10 (continuous viscose rayon filament yarn of 105 dtex or more but not more than 117 dtex, and consisting of 36 monofilaments or more but not more than 40 monofilaments), 5403 31 00 20 (centrifugal viscose rayon filament yarn, with: -a linear density of 80 decitex or more, but not more than 88 decitex, and -a filament count of 24 or more, but not more than 36 monofilaments) and 5403 31 00 90 (other).
What is the duty on HS 5403.31 in the European Union?
The general (MFN) duty is 4% on all 3 lines.
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.