HS 040891 Other

Quick Answer: Other edible animal products, not specified elsewhere in Chapter 04, imported under HS 040891 enter the UK with rates including 0.00% and 114.00 GBP/100 kg, the EU with rates including 137.40 EUR/100 kg and 0.00%, and the US with rates including 59.5¢/kg and 47.6¢/kg, with certain preferential trade agreements allowing duty-free entry. This classification typically covers items such as animal glands, organs, or other edible parts not already categorized. Importers and customs brokers should consult specific country tariff schedules for precise application and any applicable quotas or specific trade agreements. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0408910000
0408912000 0.00 %
0408918000 114.00 GBP / 100 kg

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0408910000
0408918000 137.40 EUR / 100 kg
0408912000 0.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0408910000 47.6¢/kg Free (17 programs) ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 0408.91?

Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 040891 cover?

This subheading covers "Other" edible products of animal origin, not elsewhere specified or included in Chapter 04 of the Harmonized System (HS) nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category is a residual one for animal products that do not fit into more specific headings within Chapter 04, such as milk, dairy products, eggs, honey, or edible animal offal. It is crucial to consult the specific national tariff schedule for precise inclusions.

What falls outside HS 040891?

The following products are excluded from HS 040891: all products specifically classified under other headings of Chapter 04, such as milk and cream (heading 0401-0406), eggs (heading 0407), honey (heading 0409), and edible animal offal (heading 0410). For instance, while animal glands might seem to fit, if they are intended for pharmaceutical use, they would be classified elsewhere, and if they are specifically listed as edible offal, they would fall under 0410. This subheading is strictly for those not otherwise enumerated.

What are common classification mistakes for HS 040891?

A common error is misclassifying products that have a more specific HS code. For example, edible animal fats and oils, such as lard or fish oil, are classified under Chapter 15, not Chapter 04. Similarly, products that are derived from animals but are not directly edible products of animal origin, like animal casings for sausages, may have different classifications. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is essential to avoid misclassification.

How should importers classify products under HS 040891?

The correct procedure for classifying products under HS 040891 involves a systematic approach. First, determine if the product is an edible product of animal origin. Second, consult Chapter 04 of the relevant national tariff schedule to see if a more specific heading or subheading exists. If the product is an edible animal product and is not specifically provided for elsewhere in Chapter 04, then HS 040891 is the appropriate classification. Importers and customs brokers should meticulously review product descriptions and WCO/national tariff notes.

How is the duty calculated for products under HS 040891?

A shipment of 100 kilograms of dried, unsalted sea cucumber, declared at a customs value of $5,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($5,000 USD × 0.20 = $1,000.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 040899 (which includes "Other" edible animal products not elsewhere specified). Note that specific subheadings under 0408 may have different rates.

Which trade agreements reduce duties for HS 040891?

Several free trade agreements may reduce the applicable duty rate for HS 040891, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty rates for qualifying goods originating from Canada and Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

Which HS Codes Are Related?

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 040891 (Other birds' eggs, not in shell, and other egg yolks, fresh, chilled, or frozen)?

Import duty rates for HS code 040891 vary significantly by importing country and trade agreement. For example:

  • United States (USITC): The Most Favored Nation (MFN) rate is often 59.5¢/kg. However, preferential rates may apply under agreements like USMCA (e.g., 0.00% for goods originating in Mexico).
  • United Kingdom (UK Trade Tariff): The standard rate can be 114.00 GBP / 100 kg. Preferential rates, such as Free (0.00%) under agreements with Australia (AU) or Canada (CA), may be available.
  • European Union (EU TARIC): The standard rate can be 137.40 EUR / 100 kg. Preferential rates are also common, with some agreements offering 0.00% duty.

Importers must consult the specific tariff schedule of the destination country to determine the applicable duty rate based on the origin of the goods.

How is the duty calculated for HS code 040891, given its mixed duty types (ad valorem and specific)?

The calculation for HS code 040891 depends on whether the duty is specific (per unit of weight/volume) or ad valorem (a percentage of value). Some countries apply a combination or the higher of the two. For instance, if a shipment of 1,000 kg of frozen egg yolks is imported into the UK and the duty rate is 114.00 GBP / 100 kg, the calculation would be:

(1,000 kg / 100 kg) * 114.00 GBP = 10 * 114.00 GBP = 1,140.00 GBP.

If an ad valorem rate of 10% applied to a shipment valued at 5,000 GBP, the duty would be 0.10 * 5,000 GBP = 500.00 GBP. The importer would pay the higher amount if both specific and ad valorem rates were applicable and a 'whichever is higher' clause was in effect.

What are the key classification criteria to ensure goods are correctly classified under HS 040891?

HS code 040891 covers 'Other' birds' eggs, not in shell, and egg yolks, fresh, or chilled or frozen, whether or not dried. The primary classification criteria are:

  1. Product Type: The goods must be birds' eggs (excluding poultry eggs of heading 0407) or egg yolks.
  2. Shell Status: The eggs must be without their shells.
  3. Condition: They can be fresh, chilled, frozen, or dried.
  4. Exclusions: This code specifically excludes eggs in shell (0407), and products of heading 040811 (certain dried egg yolks). Therefore, if the product is dried egg yolk, it must be checked against 040811 first.

Accurate product descriptions, including the species of bird (if not poultry), processing method (chilled, frozen, dried), and whether it's whole egg or yolk, are crucial for correct classification.

Which common trade agreements offer preferential duty rates for HS code 040891, and what documentation is typically required?

Numerous trade agreements can provide preferential duty rates, often reducing duties to 0.00% for HS code 040891. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating in Mexico or Canada may qualify for preferential treatment.
  • EU Agreements: The EU has preferential agreements with many countries (e.g., CETA with Canada, EPAs with African, Caribbean, and Pacific states).
  • UK Free Trade Agreements: The UK has FTAs with countries like Australia (AU), Singapore (SG), and others, often providing duty-free access.

To claim preferential treatment, importers typically need a Proof of Origin, such as a Certificate of Origin or a statement on the invoice, completed by the exporter, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific requirements vary by agreement, so consulting the agreement text or a customs broker is recommended.

What documentation is generally required for importing goods classified under HS 040891, beyond proof of origin?

Beyond proof of origin for preferential duty claims, standard import documentation for HS code 040891 typically includes:

  1. Commercial Invoice: Detailing the seller, buyer, quantity, description, unit price, and total value of the goods.
  2. Packing List: Outlining the contents of each package, weight, and dimensions.
  3. Bill of Lading (Ocean) or Air Waybill (Air): Transport document issued by the carrier.
  4. Import Declaration: Submitted to customs authorities, listing the HS code, value, origin, and intended use.
  5. Health Certificates/Phytosanitary Certificates: Depending on the importing country's regulations for food products, especially if the goods are fresh or frozen, health and safety certifications from the exporting country's competent authority may be required to ensure compliance with food safety standards.