HS 071140 Cucumbers and gherkins

Quick Answer: Cucumbers and gherkins imported under HS 071140 enter the UK at 0.00%, the EU at 12.00%, and the US at 7.7% (MFN). This classification specifically covers cucumbers and gherkins provisionally preserved, but not yet suitable for immediate consumption, typically for use in pickling. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements, particularly in the US market where preferential rates may apply. CustomTariffs aggregates this data, highlighting the importance of verifying the most current rates and any applicable quotas or specific import requirements for these goods.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0711400000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0711400000 12.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0711400000 7.7% 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 0711.40?

Imports of Cucumbers and gherkins 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, GSP, and 14 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?

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What products does HS 071140 cover?

This subheading covers cucumbers and gherkins, provisionally preserved but not suitable for immediate consumption. According to the World Customs Organization's Harmonized System Nomenclature, this category includes cucumbers and gherkins that have been treated with substances such as sulfur dioxide, brine, or water containing other preservative agents, but which, by reason of such treatment, are only temporarily preserved. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on their state of preservation rather than their intended final use.

What falls outside HS 071140?

The following products are excluded from HS 071140: fresh or chilled cucumbers and gherkins (classified under HS 070700), those preserved by vinegar or acetic acid (classified under HS 200190), and those fully processed and ready for consumption, such as pickled gherkins in jars or cans (typically classified under HS 200190). Dried or frozen cucumbers and gherkins are also classified elsewhere, as are those preserved in sugar or other sweetening matter.

What are common classification mistakes for HS 071140?

A common error is misclassifying cucumbers and gherkins preserved by vinegar or acetic acid under HS 071140. These products, commonly known as pickled gherkins, are specifically excluded by General Rule of Interpretation (GRI) 1 and are classified under HS 200190. Another mistake involves confusing provisionally preserved items with those fully processed for immediate consumption, leading to incorrect duty rates and potential penalties.

How should importers classify products under HS 071140?

The correct procedure for classifying products under HS 071140 involves a thorough examination of the product's preservation method. Importers and customs brokers must verify that the cucumbers or gherkins are provisionally preserved using methods like brining or sulfur dioxide treatment, and not by vinegar or acetic acid. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes is crucial for accurate classification.

How is the duty calculated for products under HS 071140?

A shipment of cucumbers preserved in brine, weighing 10,000 kilograms and 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 10% ad valorem (10% × $5,000 USD = $500.00) plus a specific duty of $0.10 per kilogram ($0.10 × 10,000 kg = $1,000.00), resulting in a total duty of $1,500.00. This calculation is based on the USITC Harmonized Tariff Schedule, which often combines ad valorem and specific duties for such goods.

Which trade agreements reduce duties for HS 071140?

Several free trade agreements may reduce the applicable duty rate for HS 071140, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cucumbers and gherkins from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific countries of origin.

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FAQ

What are the import duty rates for HS code 071140 (Cucumbers and gherkins)?

Import duty rates for HS code 071140, covering preserved cucumbers and gherkins, vary significantly by country and trade agreement. For example, the United States applies a Most Favored Nation (MFN) duty rate of 12.00% ad valorem. The European Union's TARIC system may show rates such as 7.7% ad valorem, with potential for reduced rates under specific trade agreements. The UK Trade Tariff also lists various rates, often around 7.7% ad valorem for standard imports, but subject to specific origin rules and agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.

How are cucumbers and gherkins classified under HS code 071140, and what are the key classification criteria?

HS code 071140 specifically covers 'Cucumbers and gherkins, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but not yet suitable for immediate consumption.' The key criterion is that the cucumbers and gherkins must be preserved using methods that render them unsuitable for immediate consumption, but allow for further processing. This typically includes preservation in brine, vinegar, or other preservative solutions. If the product is ready for direct consumption (e.g., fully pickled in vinegar and ready to eat), it may fall under a different HS code, such as 2001.90 for vegetables prepared or preserved otherwise than by vinegar or acetic acid.

What documentation is typically required for importing cucumbers and gherkins under HS code 071140?

Standard import documentation for HS code 071140 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the preservation, a phytosanitary certificate may be required to ensure the goods meet plant health regulations. Importers should also be prepared to provide a Certificate of Origin if preferential duty rates are being claimed under a trade agreement. Specific requirements can vary, so consulting with a customs broker or the importing country's customs authority is recommended.

Which trade agreements commonly offer preferential duty rates for HS code 071140, and how can importers benefit?

Many trade agreements offer preferential duty rates for HS code 071140. For instance, the USMCA (United States-Mexico-Canada Agreement) may provide reduced or zero duties for goods originating in Canada or Mexico. The EU has numerous Free Trade Agreements (FTAs) with countries like Switzerland, Norway, and various Mediterranean nations, which can lead to lower tariffs. The UK also has a network of FTAs post-Brexit. To benefit, importers must ensure the cucumbers and gherkins meet the Rules of Origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin issued by the exporter. For example, goods originating in Australia (AU) might benefit from preferential rates under certain agreements.

How is the import duty for HS code 071140 calculated? Can you provide a numerical example?

Import duties for HS code 071140 are typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or volume), or a combination of both. For example, let's assume a shipment of 10,000 kilograms of cucumbers and gherkins provisionally preserved in brine is imported into the United States, and the applicable MFN duty rate is 12.00% ad valorem. If the declared customs value of the shipment is $20,000 USD, the duty calculation would be: Duty = Value × Duty Rate = $20,000 USD × 12.00% = $2,400 USD. If there were also a specific duty component, such as $0.50 per kilogram, the total duty would be the sum of the ad valorem duty and the specific duty: $2,400 USD + (10,000 kg × $0.50/kg) = $2,400 USD + $5,000 USD = $7,400 USD. Always verify the exact duty structure (ad valorem, specific, or compound) from the importing country's tariff schedule.