The table below lists the 2 tariff lines under HS 540331. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 5403311000 | Single yarn of viscose rayon，of bamboo，untwisted or with a twist not exceeding 120 turns per meter，not put up for retail sale，including textured filament yarn | 5% | - | 0% | 13% | 10% | More | |
| 5403319000 | Other single yarn of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter, not put up for retail sale, including textured filament yarn | 5% | - | 0% | 13% | 10% | More |