HS 071030 Spinach, New Zealand spinach and orache spinach (garden spinach)

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What products does HS 071030 cover?

This subheading covers spinach, New Zealand spinach, and orache spinach (garden spinach) that have been preserved by freezing, whether or not cooked before freezing. According to the World Customs Organization's Harmonized System Explanatory Notes, this classification applies to these specific leafy vegetables when presented in a frozen state, excluding any further processing beyond freezing or pre-freezing cooking. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, ensuring consistent international classification for these frozen greens.

What falls outside HS 071030?

The following products are excluded from HS 071030: fresh spinach, chilled spinach, dried spinach, or spinach preserved by other methods such as canning or pickling. Furthermore, spinach mixed with other vegetables or ingredients, unless it remains predominantly spinach and the mixture is specifically provided for elsewhere, would not fall under this code. For instance, a frozen vegetable medley containing spinach would likely be classified under a more general heading for mixed vegetables, and spinach flour would be classified under heading 1106.

What are common classification mistakes for HS 071030?

A common error is misclassifying spinach that has undergone additional processing beyond simple freezing or pre-freezing cooking. For example, spinach that has been blanched and then frozen, but is presented as a ready-to-eat meal component, might be incorrectly classified here. General Interpretative Rule 1 (GIR 1) emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If the product is more specifically described in another heading, it should be classified there.

How should importers classify products under HS 071030?

The correct procedure for classifying frozen spinach products under HS 071030 involves verifying the product's state and any prior processing. Importers and customs brokers must confirm that the product is indeed spinach, New Zealand spinach, or orache spinach, and that it has been preserved solely by freezing, potentially after cooking. Reviewing the product's ingredient list and processing details against the WCO HS Nomenclature and relevant national tariff schedules, such as the UK Trade Tariff, is crucial for accurate declaration.

How is the duty calculated for products under HS 071030?

A shipment of 1,000 kilograms of frozen spinach, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 071030, which specifies an ad valorem duty for this product.

Which trade agreements reduce duties for HS 071030?

Several free trade agreements may reduce the applicable duty rate for HS 071030, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating spinach from Canada and Mexico. The EU's preferential trade agreements with countries like Chile can also offer reduced or zero duty rates, often requiring an EUR.1 movement certificate. The Generalized System of Preferences (GSP) may also apply to originating products from certain developing countries, potentially offering a preferential rate of 0% or a reduced percentage, requiring a GSP Form A.

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