HS 040899 Other
Quick Answer: Other edible animal products, not specified elsewhere in Chapter 04, imported under HS 040899 enter the UK at rates including 0.00% and 29.00 GBP/100 kg, the EU at 0.00% and 35.30 EUR/100 kg, and the US at 9.7¢/kg or free for certain trade agreements. This residual classification typically covers items like animal glands, organs, or other edible animal parts that do not fit into more specific headings. Importers should verify specific product descriptions against the detailed tariff schedules of the destination country, as the "other" designation can lead to varied interpretations and duty rates. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0408990000 | — | — | — |
| 0408992000 | 0.00 % | — | — |
| 0408998000 | 29.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0408992000 | 0.00 % | — | — |
| 0408990000 | — | — | — |
| 0408998000 | 35.30 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0408990000 | 9.7¢/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 0408.99?
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 040899 cover?
This subheading covers other edible products of animal origin, not elsewhere specified or included in Chapter 04 of the Harmonized System (HS) nomenclature. Specifically, it encompasses edible animal products that are not eggs of birds, nor edible offal of animals of heading 0401 to 0407. According to the WCO Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for animal-derived foodstuffs that do not fit into more specific headings, such as milk products, eggs, or meat.
What falls outside HS 040899?
The following products are excluded from HS 040899: all types of eggs (including their shells), edible offal of animals (such as livers, kidneys, and hearts), and any animal products already classified under more specific headings within Chapter 04 or other chapters of the HS. For instance, rendered fats of animals (heading 1501) or animal casings (heading 1503) are not classified here. Products intended for non-food purposes, such as animal feed supplements or pharmaceutical ingredients, would also be classified elsewhere based on their specific nature and intended use.
What are common classification mistakes for HS 040899?
A common error is misclassifying products that have specific classifications elsewhere in the HS. For example, processed animal fats, even if derived from edible sources, are typically classified under Chapter 15 (Animal or vegetable fats and oils and their cleavage products). Additionally, products that are primarily intended for medicinal or pharmaceutical use, even if of animal origin, should be classified according to their primary function, often in Chapter 30. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 040899?
The correct procedure for classifying products under HS 040899 involves a thorough examination of the product's composition, intended use, and processing. Importers and customs brokers must first consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff). If the product is an edible animal-derived item not explicitly covered by headings 0401 through 0407, and it is not otherwise classified in the HS, then 040899 is the appropriate subheading. Verification of the product's origin and any specific national interpretations is also recommended.
How is the duty calculated for products under HS 040899?
A shipment of 100 kilograms of dried, unsalted fish roe, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value. The calculation is: 30% of $500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 040899. It is important to note that specific product descriptions within this subheading may have different rates.
Which trade agreements reduce duties for HS 040899?
Several free trade agreements may reduce the applicable duty rate for HS 040899, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating products from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. For CPTPP, originating products from participating countries like Japan or Singapore may also receive preferential duty rates, often Free, with a specific origin declaration on the invoice or a separate certificate of origin being necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 040899 (Other edible animal products, not specified elsewhere)?
Import duty rates for HS code 040899 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) rate of 9.7¢/kg. The United Kingdom has a duty of 29.00 GBP / 100 kg. The European Union's TARIC system shows a rate of 35.30 EUR / 100 kg. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty. These rates are subject to change and may be influenced by trade agreements.
How is the duty calculated for HS code 040899, using the US MFN rate as an example?
The duty calculation depends on the rate type. For HS 040899, the US MFN rate is specific (9.7¢/kg). If an importer brings in 1,000 kg of a product classified under this code, the duty would be calculated as follows: 1,000 kg * 9.7¢/kg = 9,700¢. Converting cents to dollars, this equals $97.00. If the duty were ad valorem (e.g., 3.5% of value), the calculation would be 3.5% of the declared value of the goods. Always verify the specific rate type and unit of measure.
What criteria determine if a product falls under HS code 040899 ('Other')?
HS code 040899 is a residual category. It applies to edible animal products, not specifically covered by other headings within Chapter 4 of the Harmonized System (which covers dairy produce; birds' eggs; natural honey; products of the hive, not elsewhere specified or included). This means if an animal product intended for consumption does not fit into more specific codes for items like eggs, milk, honey, or specific processed animal products, it would likely be classified under 040899. Proper classification requires a thorough understanding of the product's composition, processing, and intended use, and comparison against the Chapter Notes and Headings of the Harmonized System.
Which trade agreements offer preferential duty rates for HS code 040899?
Preferential duty rates are often available under various Free Trade Agreements (FTAs). For instance, the US tariff schedule indicates 'Free' rates for certain origins under codes like (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). These abbreviations typically refer to countries or blocs with which the US has preferential trade arrangements (e.g., Australia, South Korea, Singapore, various Middle Eastern countries). Importers must verify if their specific product originates from a country covered by an applicable trade agreement and meet all Rules of Origin requirements to claim preferential treatment. The UK also has numerous trade agreements that can provide reduced or zero duties.
What documentation is typically required for importing goods under HS code 040899?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 040899, which covers edible animal products, additional specific documentation may be mandated by food safety and animal health authorities in the importing country. This can include health certificates, certificates of origin, import permits, and declarations confirming compliance with sanitary and phytosanitary (SPS) regulations. Importers should consult the relevant government agencies (e.g., FDA in the US, Food Standards Agency in the UK) and the customs authority of the destination country well in advance of shipment to ensure all requirements are met and to avoid delays or penalties.