HS 071490 Other
Quick Answer: Vegetable products imported under HS 071490 enter the UK at 7.90 GBP / 100 kg, the EU at 9.50 EUR / 100 kg or 3.00%, and the US at 20% or 50%, with some free trade agreements available. This residual classification applies to edible parts of vegetables and fungi, fresh or dried, not elsewhere specified in Chapter 07. This includes items like certain roots, tubers, and mushrooms that do not fit into more specific tariff lines. Importers and customs brokers should carefully review the specific product and its intended use to ensure correct classification, as duty rates can vary significantly. CustomTariffs aggregates this data to assist in trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0714900000 | — | — | — |
| 0714902000 | 7.90 GBP / 100 kg | — | — |
| 0714902010 | 7.90 GBP / 100 kg | — | — |
| 0714902090 | 7.90 GBP / 100 kg | — | — |
| 0714909000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0714902010 | 9.50 EUR / 100 kg | — | — |
| 0714909000 | 3.00 % | — | — |
| 0714900000 | — | — | — |
| 0714902000 | — | — | — |
| 0714902090 | 9.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0714900500 | 20% | Free (17 programs) | ["kg"] |
| 0714904100 | 7.9% | Free (17 programs) | ["kg"] |
| 0714904200 | 14% | Free (17 programs) | ["kg"] |
| 0714904600 | 6% | Free (17 programs) | ["kg"] |
| 0714905100 | Free | — | ["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 0714.90?
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, GSP, 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 071490 cover?
This subheading covers other edible products of the roots and tubers of the cassava (manioc) plant, sweet potatoes, yams, and other similar starchy roots and tubers, not elsewhere specified or included in heading 0714. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes products like dried cassava flour, tapioca pearls, and other processed forms of these starchy roots and tubers that do not fit into more specific subheadings within 0714. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC also define this category broadly to encompass these "other" starchy root and tuber products.
What falls outside HS 071490?
The following products are excluded from HS 071490: fresh or chilled roots and tubers of cassava, sweet potatoes, and yams (which fall under heading 0705 or 0710 if provisionally preserved), as well as flour, meal, and flakes of potatoes (HS 1105). Additionally, starches and inulin (HS 1108) and products of vegetable origin that are specifically classified elsewhere, such as certain processed fruits or vegetables, are not included. For instance, potato chips are typically classified under HS 2005.90.
What are common classification mistakes for HS 071490?
A common error is misclassifying products that are derived from these starchy roots and tubers but have undergone significant processing, such as being converted into starches or flours of a different classification. For example, pure tapioca starch, which is a refined product, is classified under HS 1108.19, not 071490. Importers may also incorrectly classify items that are not solely derived from the specified roots and tubers, or those that are more specifically defined in other headings, failing to adhere to General Rule of Interpretation (GRI) 1 and GRI 3.
How should importers classify products under HS 071490?
The correct procedure for classifying products under HS 071490 involves a thorough examination of the product's composition and processing. Importers and customs brokers must first determine if the product is a root or tuber of cassava, sweet potato, or yam, or a similar starchy root. Then, they must ascertain if it is "other" and not specifically covered by preceding subheadings within 0714 or other HS chapters. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, and referencing the Explanatory Notes to the Harmonized System is crucial for accurate classification.
How is the duty calculated for products under HS 071490?
A shipment of 1,000 kilograms of dried cassava flour, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($1,500 USD × 0.05 = $75.00). This calculation is based on the USITC Harmonized Tariff Schedule, where HS 071490 typically carries an ad valorem duty rate. It's important to note that specific rates can vary by country.
Which trade agreements reduce duties for HS 071490?
Several free trade agreements may reduce the applicable duty rate for HS 071490, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) can offer reduced or free entry for eligible products from developing countries. 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 importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What specific products fall under HS code 071490, 'Other'?
HS code 071490 is a residual category for edible products of roots and tubers (excluding sweet potatoes, potatoes, and manioc) that are not specifically listed under other subheadings of 0714. This can include items like taro (colocasia), yams (Dioscorea spp.), and other similar starchy roots and tubers, provided they meet the general criteria of being fresh, chilled, frozen, or dried, and are intended for human consumption. Importers must ensure their product is not classifiable elsewhere before using this code.
How are import duties calculated for HS code 071490 in the UK, and what preferential rates are available?
In the UK, the standard duty rate for HS code 071490 is often a specific rate, such as 7.90 GBP per 100 kg. For example, if you import 1,000 kg of a product classified under 071490, the duty would be (1000 kg / 100 kg) * 7.90 GBP = 79.00 GBP. Preferential rates may apply under various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the UK might benefit from reduced or zero duties. Importers should consult the UK Trade Tariff (gov.uk/trade-tariff) for the most current rates and specific origin requirements for preferential treatment.
What are the typical documentation requirements for importing goods under HS code 071490 into the EU?
When importing goods under HS code 071490 into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product and origin, additional documents may be necessary. This could include a phytosanitary certificate to ensure the goods are free from pests and diseases, especially for fresh produce. Importers should verify the exact requirements through the EU's TARIC database (ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp) or consult with their customs broker, as specific member state requirements can also apply.
Which major trade agreements offer preferential duty rates for HS code 071490, and how can I verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 071490. For example, the USMCA (United States-Mexico-Canada Agreement) may offer reduced or zero duties for goods originating from Canada or Mexico into the US. Similarly, agreements between the EU and countries like Chile (CL), South Korea (KR), or certain ACP (African, Caribbean, and Pacific) nations can impact duties. To verify eligibility, importers must obtain a Certificate of Origin from the exporter, confirming the goods meet the rules of origin stipulated in the relevant trade agreement. This certificate, along with the correct declaration to customs, is crucial for claiming preferential treatment. Always refer to the official customs authority of the importing country (e.g., USITC for the US, EU TARIC for the EU) for the definitive list of agreements and their specific provisions.
How is the duty calculated if HS code 071490 has both ad valorem and specific duty components?
In some jurisdictions, HS code 071490 might have a duty calculation that combines an ad valorem (percentage of value) rate with a specific rate (per unit of quantity). For instance, a rate might be '3.00% ad valorem plus 9.50 EUR per 100 kg'. To calculate the total duty, you would first determine the ad valorem duty based on the customs value of the goods and then add the specific duty calculated based on the net weight. Example: If the customs value of 1,000 kg of product is 500 EUR, and the duty is 3.00% ad valorem + 9.50 EUR/100 kg: Ad valorem duty = 3.00% of 500 EUR = 15.00 EUR. Specific duty = (1000 kg / 100 kg) * 9.50 EUR = 95.00 EUR. Total duty = 15.00 EUR + 95.00 EUR = 110.00 EUR. Importers and brokers must carefully check the specific duty structure in the relevant tariff schedule.