HS 080112 In the inner shell (endocarp)

Quick Answer: Coconuts, desiccated, imported under HS 080112 enter the UK duty-free, the EU at 0.00%, and the US at a rate of 7.7¢/kg under the MFN tariff. This classification specifically applies to the inner shell, or endocarp, of coconuts. Importers should note the specific unit-based duty in the US, which differs from the ad valorem or free rates in the UK and EU. According to CustomTariffs data, understanding these varying duty structures is crucial for accurate landed cost calculations and compliance. Exporters should ensure their documentation clearly identifies the product as the endocarp of coconuts to avoid misclassification.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0801120000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0801120000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0801120000 Free — ["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 080112 cover?

This subheading covers the inner shell, also known as the endocarp, of coconuts. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the hard, woody layer that directly encloses the coconut's kernel. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this refers to the protective inner casing of the fruit, distinct from the husk or the kernel itself. Products at this stage are typically processed or prepared for further use.

What falls outside HS 080112?

The following products are excluded from HS 080112: the entire coconut fruit (which falls under HS 080111), the outer fibrous husk (coir), and the coconut kernel or meat itself. Also excluded are desiccated coconut or other forms of processed coconut meat, which are classified under different headings within Chapter 08 or Chapter 20 depending on the degree of processing. Products such as coconut milk or cream are also not covered by this specific subheading.

What are common classification mistakes for HS 080112?

A common error is misclassifying the entire coconut fruit, or just the husk, under this subheading. Importers may also mistakenly classify processed coconut products like shredded or dried coconut meat here, failing to recognize that these are typically classified under other headings based on their specific form and preparation. Adherence to General Interpretative Rule 3(b) for composite goods or Rule 3(c) for the essential character is crucial when dealing with partially processed items.

How should importers classify products under HS 080112?

The correct procedure for classifying products under HS 080112 involves a thorough examination of the product's physical characteristics and its stage of processing. Importers and customs brokers must consult the official HS Explanatory Notes and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Verification of whether the product is solely the inner shell (endocarp) of the coconut, as opposed to the whole fruit or other components, is paramount for accurate declaration.

How is the duty calculated for products under HS 080112?

A shipment of 1,000 kilograms of dried coconut endocarp, 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 value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 080112.

Which trade agreements reduce duties for HS 080112?

Several free trade agreements may reduce the applicable duty rate for HS 080112, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or free entry for originating goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 080122 HS 080132 HS 080111 HS 080212 HS 080121 HS 080222

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

FAQ

What are the typical import duty rates for HS code 080112, 'Coconuts, Brazil nuts and cashews, fresh or dried, whether or not shelled or peeled - Coconuts - In the inner shell (endocarp)'?

For HS code 080112, the Most Favored Nation (MFN) duty rate in the United States is Free. However, preferential rates under trade agreements may apply. For example, under the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), the rate is also Free. It is crucial to verify the specific origin of the goods and consult the latest USITC tariff schedule for definitive rates.

How is the duty for HS code 080112 calculated if it were dutiable? For example, if the duty rate was 7.7¢/kg and 1000 kg of coconuts in the inner shell were imported with an FOB value of $500.

If a specific duty rate like 7.7¢/kg were applicable to HS code 080112, the duty calculation would be based on weight. For an import of 1000 kg with a rate of 7.7¢/kg, the duty would be calculated as follows: 1000 kg * $0.077/kg = $77.00. In this specific case for 080112, the duty is Free, so no duty is levied.

What specific classification criteria distinguish HS code 080112 from other coconut classifications?

HS code 080112 specifically covers coconuts that are fresh or dried, and are presented 'in the inner shell (endocarp)'. This means the outer husk (exocarp and mesocarp) has been removed, but the hard, woody inner shell containing the kernel remains intact. Coconuts shelled (kernel only) or in husk would fall under different subheadings.

Are there specific documentation requirements for importing goods under HS code 080112?

While HS code 080112 itself may not trigger unique documentation beyond standard import requirements, importers should be prepared to provide a commercial invoice, packing list, and bill of lading. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin is typically required, demonstrating that the goods meet the rules of origin criteria for that agreement. Phytosanitary certificates may also be necessary to ensure compliance with agricultural import regulations.

Which major trade agreements commonly affect the duty rates for HS code 080112, and what are their typical provisions?

The United States has several trade agreements that can impact the duty rates for HS code 080112. For instance, the CAFTA-DR agreement generally provides for Free entry for goods originating from member countries. Other agreements, such as those with Australia or New Zealand, also often offer preferential treatment. Importers should consult the specific text of the relevant trade agreement and the USITC's Harmonized Tariff Schedule (HTS) to confirm eligibility and any specific conditions, such as rules of origin, required to benefit from these reduced or eliminated duties.