HS 050400 Casings

Quick Answer: Animal casings imported under HS 050400 enter the UK and EU at 0.00% and the US duty-free under the MFN rate. This HS code specifically covers the intestines, bladders, and stomachs of animals (whether whole or pieces), excluding fish. These are primarily used in the food industry for sausages and other processed meats. Importers should verify specific subheadings and any potential veterinary or sanitary requirements, as these can vary by destination country. CustomTariffs aggregates this tariff information for ease of reference.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0504000010 0.00 % — —
0504000090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0504000010 0.00 % — —
0504000090 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0504000020 — — ["kg"]
0504000060 — — ["kg"]
05040000 Free — —
0504000040 — — ["kg"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 050400 cover?

This subheading covers casings of animals, excluding fish. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes bladders, stomachs, and intestines of animals, whether whole or pieces, cleaned or uncleaned, and whether or not further prepared. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing materials primarily used for sausage casings or other food preparation purposes, derived from cattle, sheep, pigs, and other animals.

What falls outside HS 050400?

The following products are excluded from HS 050400: casings of fish, which are classified under other headings in Chapter 03; prepared animal fats and oils (Chapter 15); and animal glue, prepared or not (Chapter 35). Furthermore, finished or processed goods made from these casings, such as pre-packaged sausage casings ready for retail sale, may be classified under different headings depending on their specific nature and further processing, potentially falling under Chapter 16 for prepared foodstuffs.

What are common classification mistakes for HS 050400?

A common error is misclassifying processed or treated casings. For instance, if casings have undergone significant chemical treatment or are incorporated into a composite product, they may no longer fall under the raw or simply cleaned category of 050400. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the essential character of the product.

How should importers classify products under HS 050400?

The correct procedure for classifying products under HS 050400 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the product consists of animal casings (excluding fish) and has not undergone substantial transformation beyond cleaning or simple preparation. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the WCO Explanatory Notes will provide definitive guidance.

How is the duty calculated for products under HS 050400?

A shipment of 100 kilograms of cleaned sheep casings, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 0504.00.0000.

Which trade agreements reduce duties for HS 050400?

Several free trade agreements may reduce the applicable duty rate for HS 050400, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, casings originating from Canada or Mexico may enter the United States duty-free, provided the importer can present a valid Certificate of Origin. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries like Vietnam, requiring a self-certified origin declaration.

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Which HS Codes Are Related?

HS 500400 HS 550490 HS 250490 HS 520419 HS 050290 HS 730520

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

FAQ

What are the import duty rates for HS code 050400 (Casings)?

For HS code 050400, which covers 'Guts, bladders and stomachs of animals (not of fish), whole and pieces thereof', the Most Favored Nation (MFN) duty rate in the United States is 0.00% ad valorem. Many preferential trade agreements also offer duty-free entry. For example, under the USMCA, casings originating in Canada or Mexico are typically admitted duty-free. It is crucial to consult the latest tariff schedule for the specific importing country and verify eligibility for preferential rates.

How are casings classified under HS code 050400, and what are the key classification criteria?

HS code 050400 specifically covers the 'guts, bladders and stomachs of animals (not of fish), whole and pieces thereof'. The key classification criteria include the origin of the material (animal, excluding fish) and its form (whole or in pieces). This classification applies to casings intended for use in the manufacture of sausages, surgical sutures, or other similar applications. Processed or treated casings that undergo significant transformation may fall under different HS codes. For instance, casings that are artificially prepared or preserved beyond simple cleaning might require further analysis.

What documentation is typically required for importing casings under HS code 050400?

When importing casings under HS code 050400, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and import regulations, a certificate of origin may be necessary to claim preferential duty rates. Additionally, importers may need to provide health or sanitary certificates issued by the competent authorities of the exporting country to ensure compliance with food safety and animal health regulations. It is advisable to check the specific requirements of the importing country's customs agency.

How is the import duty for casings calculated if a duty were applicable (e.g., for a non-preferential rate)?

While the MFN duty rate for HS 050400 is 0.00%, if a duty were applicable, it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For example, if a hypothetical duty rate of 5% ad valorem applied to a shipment of casings valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.05 (duty rate) = $500 (duty amount). If a specific duty applied, such as $0.10 per kilogram, and the shipment weighed 1,000 kilograms, the duty would be: 1,000 kg × $0.10/kg = $100. Always refer to the official tariff schedule for the correct duty calculation method and rate.

Are there specific trade agreements that commonly provide duty-free entry for casings (HS 050400)?

Yes, several trade agreements commonly provide duty-free entry for casings classified under HS code 050400, provided they meet the rules of origin for that agreement. The United States-Mexico-Canada Agreement (USMCA) is a prime example, offering duty-free treatment for qualifying goods originating in Canada or Mexico. Other free trade agreements to which a country is a party may also offer similar benefits. Importers must ensure they have the necessary proof of origin documentation to substantiate their claim for preferential treatment under these agreements.