54073000
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS›Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404
Fabrics specified in note 9 to Section XI
Tariff classification scope
CN code 540730 covers fabrics specified in Note 9 to Section XI of the Combined Nomenclature, made from synthetic materials. Note 9 relates to fabrics of yarns of different colours or different types of yarn, forming patterns in the fabric. These include jacquard, damask, and other decorative fabrics with complex patterns achieved by using multi-coloured yarn in the warp or weft. Classification under code 540730 requires meeting the criteria set out in Note 9, including minimum requirements for area weight and raw material composition. These fabrics are used in furniture upholstery, interior decoration, tablecloths, and formal apparel.
EU regulations and import requirements
Decorative fabrics under code 540730 imported into the EU are subject to the Textile Regulation EU 1007/2011 for fibre naming and labelling. REACH requires compliance with chemical substance restrictions, with particular attention to dyes and finishing agents. Fabrics intended for furniture upholstery may be subject to additional fire resistance requirements under national regulations of individual member states. GPSR imposes general consumer product safety requirements, including traceability and designation of a responsible entity in the EU. Decorative fabrics are often subject to particular scrutiny for azo dyes and formaldehyde.
Trade and customs procedures
The customs declaration for fabric imports under CN code 540730 should include information on raw material composition, area weight, weave type, fabric width, and pattern description. Customs authorities may verify whether the fabric meets Note 9 criteria to Section XI. High-quality decorative fabrics are subject to standard duty rates but may benefit from preferences under free trade agreements. Rules of origin for fabrics typically require double transformation. Importers from Turkey may benefit from the EU-Turkey customs union for industrial products. Export of decorative fabrics from the EU generally does not require special permits.
Importing synthetic woven fabrics - duties CN 5407 30
Synthetic woven fabrics CN 5407 30 are classified by polymer type (nylon, polyester), treatment (unbleached, dyed, printed), and composition. Import into the EU is subject to conventional customs duty and import VAT. Fibre composition labelling under EU 1007/2011 is mandatory. Average duty rates are several percent.
Frequently asked questions
What does Note 9 to Section XI specify for code 540730?
Note 9 to Section XI defines fabrics with yarns of different colours forming patterns, fabrics of different types of synthetic or mixed yarn, and fabrics of a specified minimum area weight and composition. Meeting these criteria determines classification under code 540730 rather than under other codes in heading 5407.
Must upholstery fabrics under code 540730 meet fire resistance standards?
Fire resistance requirements for upholstery fabrics vary among EU member states. Some countries have national building or fire safety regulations specifying minimum requirements. The importer should verify the regulations applicable in the destination country of the goods.
What rules of origin apply to decorative fabrics?
Decorative fabrics in Chapter 54 are subject to rules of origin requiring double transformation under most EU FTA agreements. This means yarn must be produced and the fabric woven in the preference country. Weaving from imported yarn may not be sufficient to obtain preferential origin status.
What is the EU duty on fabrics of Chapter 54 Note 9 CN 5407 30?
Fabrics of Chapter 54 Note 9 under CN 5407 30 is subject to conventional EU customs duty and import VAT. Check the rate in TARIC. Fibre composition labelling per EU 1007/2011 is mandatory.
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