Subheading · Chapter 54 · Heading 5402

5402.44

5402.44: Other yarn, single, untwisted or with a twist not exceeding: elastomeric

Elastomeric filament yarn (spandex)

Official description Elastomeric

5402.44 is the HS subheading for elastomeric filament yarn (spandex), under heading 5402 in chapter 54.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5402 44 00 00 Elastomeric Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran
    Legal act
    S.I. 2019/461
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£2.8m+15% · previous 12 months
Average import price£5.89 per kg
Jan 2024: £198kFeb 2024: £218kMar 2024: £279kApr 2024: £223kMay 2024: £190kJun 2024: £233kJul 2024: £265kAug 2024: £101kSept 2024: £184kOct 2024: £216kNov 2024: £151kDec 2024: £198kJan 2025: £170kFeb 2025: £185kMar 2025: £172kApr 2025: £186kMay 2025: £258kJun 2025: £212kJul 2025: £317kAug 2025: £183kSept 2025: £263kOct 2025: £231kNov 2025: £205kDec 2025: £318kJan 2026: £180kFeb 2026: £179kMar 2026: £303kApr 2026: £232kMay 2026: £189kJun 2026: £272kJul 2026: £246kAug 2026: £179k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1.4m 51.1% -2.5%
United Kingdom £941k 33.6% +38.8%
Italy £126k 4.5% +92.9%
Japan £125k 4.5% +57.6%
United States £94k 3.3% —
Türkiye £29k 1% +231.9%
Brazil £28k 1% -9.9%
Thailand £11k 0.4% +108.4%

Same subheading in other tariffs

World trade in 2024

5402.44 · US$2bn

Trade value (US$) no reported trade < US$92kUS$92k+US$3m+US$55m+> US$179m

Exports: 80
  1. China: US$346m
  2. Vietnam: US$241m
  3. United Kingdom: US$179m
  4. Singapore: US$152m
  5. South Korea: US$115m
  6. Netherlands: US$95m
  7. Japan: US$73m
  8. Türkiye: US$55m
  9. United States: US$48m
  10. Italy: US$43m
  11. India: US$39m
  12. Brazil: US$38m
  13. Thailand: US$29m
  14. Germany: US$11m
  15. Mexico: US$9m
  16. Hong Kong SAR China: US$6m
  17. Taiwan: US$4m
  18. Switzerland: US$4m
  19. Poland: US$3m
  20. Guatemala: US$2m
  21. Honduras: US$1m
  22. Malaysia: US$1m
  23. France: US$1m
  24. Spain: US$851k
  25. Indonesia: US$767k
  26. El Salvador: US$686k
  27. Sri Lanka: US$562k
  28. Ireland: US$490k
  29. Bulgaria: US$445k
  30. Uzbekistan: US$437k
  31. Nicaragua: US$341k
  32. Australia: US$244k
  33. Austria: US$181k
  34. Belgium: US$173k
  35. Pakistan: US$171k
  36. Portugal: US$170k
  37. Denmark: US$113k
  38. Chile: US$92k
  39. United Arab Emirates: US$84k
  40. Czechia: US$83k
  41. Serbia: US$82k
  42. Slovenia: US$68k
  43. Egypt: US$64k
  44. Romania: US$54k
  45. Slovakia: US$51k
  46. Sweden: US$49k
  47. Hungary: US$45k
  48. South Africa: US$43k
  49. Zimbabwe: US$38k
  50. Peru: US$34k
  51. Croatia: US$28k
  52. Greece: US$23k
  53. Ukraine: US$18k
  54. Iran: US$14k
  55. Colombia: US$13k
  56. Senegal: US$12k
  57. Canada: US$12k
  58. Tokelau: US$11k
  59. Eswatini: US$10k
  60. Haiti: US$9k

Top exporters

RankCountryValueShare
1 China US$346m 23.1%
2 Vietnam US$241m 16.1%
3 United Kingdom US$179m 11.9%
4 Singapore US$152m 10.1%
5 South Korea US$115m 7.7%
6 Netherlands US$95m 6.3%
7 Japan US$73m 4.8%
8 Türkiye US$55m 3.6%
9 United States US$48m 3.2%
10 Italy US$43m 2.8%

Top importers

RankCountryValueShare
1 China US$253m 16.8%
2 Netherlands US$138m 9.2%
3 Italy US$83m 5.6%
4 Türkiye US$82m 5.5%
5 Vietnam US$72m 4.8%
6 Taiwan US$67m 4.5%
7 Indonesia US$64m 4.3%
8 Egypt US$53m 3.5%
9 India US$52m 3.5%
10 South Korea US$45m 3%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 49number of duty-free countries (MFN)
  • 45%highest: Bahamas, Comoros, Argentina

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 0% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 4% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 2.5% 0% – 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 5% 2.7% – 6.6% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 5% 0% – 15% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 4% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 7% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 7% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 8% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
65163 Other synthetic yarn, single, untwisted/with a twist not > 50 turns per metre, not put up for retail sale
End use (BEC Rev. 5)
Intermediate goods · BEC 411220
CPC 2.1 product
35520 Synthetic filament yarn (except sewing thread and multiple or cabled yarn), not put up for retail sale
ISIC Rev. 4 activity
2030 Manufacture of man-made fibres

Earlier HS editions

HSCode
20175402.44unchanged
20125402.44unchanged
20075402.44unchanged
20025402.41, 5402.42, 5402.43, 5402.49changed
19965402.41, 5402.42, 5402.43, 5402.49changed
19925402.41, 5402.42, 5402.43, 5402.49changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N313081 U.S. CBP 19 August 2020 · 5402.44.00.05

    The tariff classification of elastomeric yarns from China

  • N303931 U.S. CBP 9 May 2019 · 5402.44.00.05

    The tariff classification of elastomeric yarns from China

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/734 of 26 March 2026 imposing a provisional anti-dumping duty on imports of yarns of polyamide originating in the People’s Republic of China

    CELEX 32026R0734 · Source: eur-lex.europa.eu

Rule changes →

Subheading 5402.44 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 5402.44; the duty is 4%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported elastomeric filament yarn (spandex) worth £2.8m (up 15% on the year before), at an average of £5.89 per kg; China supplied 51%, followed by United Kingdom.

World trade in elastomeric filament yarn (spandex) reached US$2bn in 2024, down 6.8% on 2023.

China was the largest exporter with 23.1% of the total, ahead of Vietnam.

Questions and answers

What is the HS code for other yarn, single, untwisted or with a twist not exceeding: elastomeric?

Other yarn, single, untwisted or with a twist not exceeding: elastomeric fall under HS subheading 5402.44, part of heading 5402, in section XI of the Harmonized System.

What is the import duty on other yarn, single, untwisted or with a twist not… in the UK?

Under the UK Global Tariff, imports under 5402.44 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other yarn, single, untwisted or with a twist not… in the EU?

Under the EU Combined Nomenclature, imports under 5402.44 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other yarn, single, untwisted or with a twist not…?

China, with US$346m in 2024 (23.1% of world exports).

Which countries can export elastomeric filament yarn (spandex) to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import elastomeric filament yarn (spandex) from?

In the 12 months to August 2026, the largest suppliers were China (51%), United Kingdom (34%) and Italy (5%), out of total imports of £2.8m.

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