Key facts
- HS subheading
- 5503.90
- 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
- 55: Man-made staple fibres
Summary
The European Union tariff splits HS 5503.90 (synthetic staple fibres, not carded, combed or otherwise processed for spinning) into 3 national lines: 5503 90 00 20 (poly(vinyl alcohol) fibres, whether or not acetalized), 5503 90 00 40 (staple fibres with a poly(ethylene terephthalate) core fully encapsulated by polyethylene with: -a linear density of 0,60 dtex or more but not more than 1,60 dtex, -a staple fibre length of 37 mm or more but not more than 44 mm, -an elongation at break of 80 % or more, -a tenacity of 1 cN/dtex or more) and 5503 90 00 90 (other). The general (MFN) duty is 4% on all 3 lines.
European Union lines under 5503.90
The European Union tariff splits HS 5503.90 (synthetic staple fibres, not carded, combed or otherwise processed for spinning) into 3 national lines: 5503 90 00 20 (poly(vinyl alcohol) fibres, whether or not acetalized), 5503 90 00 40 (staple fibres with a poly(ethylene terephthalate) core fully encapsulated by polyethylene with: -a linear density of 0,60 dtex or more but not more than 1,60 dtex, -a staple fibre length of 37 mm or more but not more than 44 mm, -an elongation at break of 80 % or more, -a tenacity of 1 cN/dtex or more) and 5503 90 00 90 (other).
The general (MFN) duty is 4% on all 3 lines.
- 5503 90 00 20Poly(vinyl alcohol) fibres, whether or not acetalizedDuty: 4%
- 5503 90 00 40Staple fibres with a poly(ethylene terephthalate) core fully encapsulated by polyethylene with: -a linear density of 0,60 dtex or more but not more than 1,60 dtex, -a staple fibre length of 37 mm or more but not more than 44 mm, -an elongation at break of 80 % or more, -a tenacity of 1 cN/dtex or moreDuty: 4%
- 5503 90 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 5503.90 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 5503.90?
The European Union tariff splits HS 5503.90 (synthetic staple fibres, not carded, combed or otherwise processed for spinning) into 3 national lines: 5503 90 00 20 (poly(vinyl alcohol) fibres, whether or not acetalized), 5503 90 00 40 (staple fibres with a poly(ethylene terephthalate) core fully encapsulated by polyethylene with: -a linear density of 0,60 dtex or more but not more than 1,60 dtex, -a staple fibre length of 37 mm or more but not more than 44 mm, -an elongation at break of 80 % or more, -a tenacity of 1 cN/dtex or more) and 5503 90 00 90 (other).
What is the duty on HS 5503.90 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.