HS Code 5402.52 : Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other yarn, single, with a twist exceeding 50 turns/m, of polyesters is 5402.52. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 11% [Federal Board of Revenue (Pakistan)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 54
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
Heading 5402
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
Subheading .52
.52
Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Pakistan (Federal Board of Revenue - FBR)
5402.52
MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN
Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters
MODULE 11: Pakistan FBR Advance Classification Ruling
Legally binding classification rulings issued by Federal Board of Revenue for HS 5402.52.
Query official FBR portal:
Search FBR Pakistan Portal for 5402.52 →Pakistan FBR Customs Lines (5402.52)
National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.
Universal 6-digit WCO backbone applied rate: 11%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 5402.11 | Subheading under Heading 5402 | Compare Subheading 5402.11 → |
| 5402.19 | Subheading under Heading 5402 | Compare Subheading 5402.19 → |
| 5402.20 | Subheading under Heading 5402 | Compare Subheading 5402.20 → |
| 5402.31 | Subheading under Heading 5402 | Compare Subheading 5402.31 → |
| 5402.32 | Subheading under Heading 5402 | Compare Subheading 5402.32 → |
| 5402.33 | Subheading under Heading 5402 | Compare Subheading 5402.33 → |
| 5402.34 | Subheading under Heading 5402 | Compare Subheading 5402.34 → |
| 5402.39 | Subheading under Heading 5402 | Compare Subheading 5402.39 → |
Official Primary Sources & Authority References
Federal Board of Revenue Pakistan (FBR) ↗
Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.
FBR Advance Classification Ruling System ↗
Federal Board of Revenue binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters?
Under WCO Harmonized System 2022 and United States (USITC HTS), Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters is classified under HS 5402.52 (Heading 5402, Chapter 54). The representative PK MFN general duty rate is 11%.
How is HS 5402.52 distinguished within Heading 5402 (Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex )?
Heading 5402 covers Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex . Subheading 5402.52 specifically isolates Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 5402.
What are the primary candidate subheadings related to HS 5402.52?
Related subheadings under Heading 5402 include 5402.11, 5402.19, 5402.20, 5402.31, 5402.32, 5402.33, 5402.34, 5402.39. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 5402.52 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters?
Commercial shipments of Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 5402.52?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 5402.52 in Pakistan?
Commercial imports of Other yarn, single, with a twist exceeding 50 turns/m, Of polyesters under HS 5402.52 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Pakistan?
The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Pakistan?
Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 5402.52 are administered by Federal Board of Revenue Pakistan (FBR).
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