Chapter 54 covers man-made filament yarns, including yarns, woven fabrics, and synthetic filament yarns for retail sale. This chapter is divided into two main parts: man-made filament yarns (5401-5406) and woven fabrics of man-made filament yarns (5407-5408). Among them, heading 5407 specifically refers to woven fabrics of synthetic filament yarns, whether or not finished, but excludes knitted or crocheted fabrics (Chapter 60) and special woven fabrics (such as Chapter 58). When classifying goods under this chapter, key attention should be paid to fiber composition, yarn type (textured or non-textured), processing method (dyeing, printing, etc.), and fabric structure. Heading 5407 covers woven fabrics of synthetic filament yarns, including woven fabrics made from synthetic filament yarns such as polyester, nylon, and polypropylene. These fabrics may be dyed, printed, yarn-dyed, or may be unbleached or bleached. However, note that 5407 applies only to woven fabrics of filament yarns and does not include woven fabrics of staple yarns (Chapter 55) or woven fabrics of synthetic filament yarns blended with cotton, wool, etc. (if the blend is mainly with staple fibers, they may be classified under Chapter 55). In addition, 5407 also includes woven fabrics of synthetic filament yarns blended with man-made staple fibers, but with filament as the main component. First 2 digits 54: represents Chapter 54, man-made filament yarns. Digits 3-4 07: represents heading 5407, woven fabrics of synthetic filament yarns. Digits 5-6 61: represents subheading 5407.61, specifically woven fabrics of non-textured polyester yarn, with polyester non-textured filament content ≥85% by weight. Among them, 5407.61 is further subdivided into multiple third-level subheadings (such as 5407.6100, etc.), but this code 540761 is a 6-digit subheading, and in customs declaration it is usually necessary to further determine the 8-10 digit code based on the specific degree of processing (such as dyeing, printing) and weight per square meter. This subheading emphasizes that the yarn type is non-textured yarn (i.e., ordinary filament, not textured), and the polyester content is ≥85%, and it has been dyed. This product is a dyed woven fabric of non-textured polyester yarn, with polyester content ≥85%, which conforms to the description of subheading 5407.61. When classifying, note: if the polyester filament is textured yarn (such as stretch yarn), it is classified under 5407.62; if the polyester content is <85%, it is classified under 5407.69; if it is a printed fabric, it may be classified under 5407.64. In addition, if the fabric is yarn-dyed, it may be classified under 5407.63. Therefore, based on yarn type, polyester content, and processing method, it is determined to be classified under 5407.61.

Product Name: Declare the product name, which should describe the fabric characteristics in detail, such as "dyed woven fabric of non-textured polyester filament". Fiber Composition and Content: List the percentage of polyester filament, which must be ≥85%, and indicate other components (if any). Yarn Type: Specify whether the yarn is non-textured yarn (i.e., ordinary filament) or textured yarn (such as stretch yarn). Processing Method: Explain the processing state of the fabric, such as dyed, printed, yarn-dyed, bleached, etc. Weave Specifications: Describe the fabric weave, such as plain weave, twill, satin, etc., as well as warp and weft density. Weight per Square Meter: Declare the weight per unit area of the fabric, expressed in grams per square meter. Width: Declare the width of the fabric, usually in centimeters. Brand and Model: If there is a brand or model, declare it; if no brand, indicate "unbranded". Product Name: Dyed woven fabric of non-textured polyester filament Fiber Composition: 100% polyester filament Yarn Type: Non-textured yarn Processing Method: Dyed Weave Specifications: Plain weave, warp and weft density: 50 threads/cm × 30 threads/cm Weight per Square Meter: 120 g/m² Width: 150 cm Brand: Unbranded Model: None Use: For garment fabric Mistakenly classifying textured yarn fabric under 540761, when it should actually be under 540762. Declaring under 540761 when polyester content does not reach 85%, should be under 540769. Declaring yarn-dyed fabric as dyed fabric, leading to subheading errors. Ignoring weight per square meter, affecting determination of 8-10 digit code. Failing to indicate yarn type, leading to classification disputes.

The core criteria for classification include: 1) Fiber composition: polyester non-textured filament content ≥85%; 2) Yarn type: must be non-textured yarn; 3) Processing method: dyed (not printed, yarn-dyed, etc.); 4) Fabric structure: woven fabric, not knitted or crocheted. Also note that if the fabric has been coated, laminated, etc., it may be classified under Chapter 59. In addition, if polyester filament is blended with staple fibers and staple fibers are the main component, it is classified under Chapter 55. Therefore, it is necessary to accurately classify based on comprehensive consideration of fiber composition, yarn type, and processing method. 540762 Woven fabrics of textured polyester filament: Yarn type is textured yarn (such as stretch yarn), while 540761 is non-textured yarn. 540769 Other woven fabrics of polyester filament: Polyester filament content <85%, or blended with other components, while 540761 requires ≥85%. 540764 Printed woven fabrics of non-textured polyester filament: Processing method is printing, while 540761 is dyeing. 540763 Yarn-dyed woven fabrics of non-textured polyester filament: Processing method is yarn-dyed, while 540761 is dyed. 540710 Woven fabrics of high-tenacity yarn: Uses high-tenacity yarn (such as industrial yarn), while 540761 is ordinary non-textured yarn. Is the polyester filament content ≥85%? Is the yarn non-textured yarn? Is the processing method dyeing? Is it a woven fabric? Has it been coated or laminated?

How to inquire about the import tax rate for 540761? You can check through the "Import and Export Tariff" on the official website of the General Administration of Customs of China, or use a customs commodity code inquiry tool. Tax rates vary according to national policies, trade agreements, etc., and it is recommended to refer to the latest tariff. Also note that tax rates may differ for different countries of origin, such as applicable agreement rates. What is the main difference between 540761 and 540762? The main difference lies in the yarn type: 540761 is non-textured yarn (ordinary filament), and 540762 is textured yarn (such as stretch yarn). Textured yarn has undergone texturing processing and has characteristics such as bulkiness and elasticity. When declaring, the yarn type must be specified, otherwise it may lead to classification errors. If the polyester content is 80%, which code should it be classified under? If the polyester filament content is <85%, it cannot be classified under 540761 and should be classified under 540769 (other woven fabrics of polyester filament). However, note that if the blend is mainly staple fibers, it may be classified under Chapter 55. It is recommended to judge based on actual composition and main fiber. How to distinguish between dyeing and yarn dyeing? Dyeing refers to the fabric being dyed after weaving; yarn dyeing refers to weaving with dyed yarns. The processing techniques are different, and the classification is also different: dyeing is classified under 540761, yarn dyeing under 540763. When declaring, a process description must be provided. What uses can the fabric of 540761 be used for? It is commonly used for garment fabrics (such as shirts, skirts), home textiles (such as bed sheets, curtains), etc. However, the specific use does not affect classification; classification is based only on fiber composition, yarn type, and processing method. If the fabric has a waterproof coating, is it still classified under 540761? If the coating is visible and imparts special functions to the fabric, it may be classified under Chapter 59 (such as 5903). However, if the coating is only a slight treatment, it is still classified under 540761. It needs to be judged based on whether the coating changes the basic characteristics of the fabric. What are the consequences of omitting the yarn type when declaring? It may lead to classification errors, thereby affecting tax rates, regulatory conditions, etc. Customs may require supplementary declaration, or even conduct inspection and penalties. It is recommended to provide all elements completely when declaring to ensure accurate classification. How to confirm whether the fabric is woven? Woven fabric is made by interlacing warp and weft yarns, and can be judged by observing the fabric surface texture, edges, etc. Knitted or crocheted fabrics are classified under Chapter 60, which is different from woven fabric classification. If necessary, a fabric structure diagram or test report can be provided.