HS 080131 Cashew nuts
Quick Answer: Cashew nuts imported under HS 080131 enter the UK duty-free, the EU duty-free, and the US at a rate of Free, 4.4¢/kg. This Harmonized System code specifically covers cashew nuts, whether shelled or unshelled. For importers and customs brokers, it's crucial to note the differing duty structures between the US and the UK/EU. The US tariff includes both an ad valorem (percentage of value) and a specific duty (per kilogram), requiring careful calculation. CustomTariffs aggregates this data, highlighting the importance of verifying specific country requirements for accurate customs declarations and duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801310000 | 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?
What products does HS 080131 cover?
This subheading covers cashew nuts, whether or not shelled or peeled, that are raw or roasted, and not otherwise prepared or preserved. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to the whole cashew nut kernel. For example, the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines this category to include unshelled cashew nuts and shelled cashew nuts that have not undergone further processing beyond roasting. The European Union's TARIC database also aligns with this definition, specifying raw or roasted cashew kernels as falling under this code.
What falls outside HS 080131?
The following products are excluded from HS 080131: cashew nuts that have been further processed, such as salted, sugared, or coated cashew nuts, which would typically be classified under headings for prepared nuts (e.g., HS 2008). Cashew nut shells, or the oil derived from them, are also classified elsewhere, often under Chapter 13 or Chapter 15, depending on their specific form and use. Furthermore, cashew paste or butter, if considered a food preparation, would fall under a different heading, typically HS 2008 or HS 2106, based on its specific characteristics and ingredients.
What are common classification mistakes for HS 080131?
A common error is misclassifying cashew nuts that have undergone minimal processing beyond shelling or roasting. For instance, lightly seasoned or oil-roasted cashew kernels might be mistakenly classified as prepared nuts under HS 2008 if the seasoning or oil content is significant enough to alter their fundamental nature as raw or roasted nuts. Adherence to General Interpretative Rule 3(b) of the Harmonized System, which addresses goods consisting of different materials or components, is crucial to ensure the correct classification based on the essential character of the product.
How should importers classify products under HS 080131?
The correct procedure for classifying cashew nuts under HS 080131 involves a thorough examination of the product's form and any processing it has undergone. Importers and customs brokers must verify that the cashew nuts are either unshelled, or shelled and raw or roasted, without any further significant preparation or preservation. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Chapter 08 and Heading 0801 is essential to confirm the scope of this subheading.
How is the duty calculated for products under HS 080131?
A shipment of 100 kilograms of raw, shelled cashew nuts declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value: 3.5% of $500 USD = $17.50. However, if the cashew nuts were classified under a specific item with a per-kilogram duty, for example, $0.35 per kilogram, the duty would be $0.35/kg * 100 kg = $35.00. This example uses a hypothetical per-kilogram rate for illustrative purposes, as the USITC HTS often includes specific rates for nuts. The actual duty calculation depends on the specific HTSUS item number and its associated rates.
Which trade agreements reduce duties for HS 080131?
Several free trade agreements may reduce the applicable duty rate for HS 080131, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, cashew nuts originating from Canada or Mexico may enter the United States duty-free, provided a valid Certificate of Origin is presented. Similarly, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for cashew nuts from designated developing countries, such as Vietnam, which is a significant cashew producer. For EU trade, agreements with countries like Vietnam might offer preferential rates, often requiring an EUR.1 movement certificate.
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FAQ
What are the import duty rates for HS code 0801.31 (Cashew nuts, raw, in shell)?
The duty rates for HS code 0801.31, covering raw cashew nuts in the shell, vary by importing country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is Free. In the European Union, under the TARIC system, the rate is 0.00% ad valorem. The UK Trade Tariff also lists a duty rate of Free. It is crucial to consult the specific tariff schedule of the destination country at the time of import to confirm the applicable duty rate, as these can change.
How is the duty calculated for HS code 0801.31 if a specific duty rate applies, such as 4.4¢/kg?
If a specific duty rate like 4.4¢/kg is applicable (this rate is an example and may not be current for all jurisdictions), the duty is calculated based on the net weight of the imported cashew nuts. For instance, if a shipment of 10,000 kg of raw cashew nuts in the shell is imported and subject to a duty of 4.4¢/kg (which is equivalent to $0.044 USD/kg), the total duty would be 10,000 kg * $0.044/kg = $440.00 USD. It is essential to verify the exact rate and currency with the relevant customs authority.
What are the classification criteria for HS code 0801.31, and what distinguishes 'raw' cashew nuts from processed ones?
HS code 0801.31 specifically covers cashew nuts that are 'raw' and 'in the shell'. 'Raw' generally means that the nuts have not undergone any significant processing beyond drying or cleaning. This typically excludes cashew nuts that have been shelled, roasted, salted, or otherwise prepared for consumption. Cashew nuts that have been shelled, even if raw, fall under HS code 0801.32. Proper classification depends on the physical state of the nuts upon importation.
What documentation is typically required for importing cashew nuts under HS code 0801.31?
Standard documentation for importing cashew nuts under HS code 0801.31 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a phytosanitary certificate may be required to ensure the nuts are free from pests and diseases. Importers should also be prepared to provide a declaration of origin to claim preferential duty rates if applicable under a Free Trade Agreement (FTA).
Which trade agreements commonly offer preferential duty rates for cashew nuts (HS 0801.31) into major markets like the US, EU, or UK?
Many trade agreements can offer preferential duty rates for cashew nuts. For instance, the United States has FTAs with countries like Australia, Chile, and South Korea, though specific agricultural provisions vary. The European Union has numerous Economic Partnership Agreements (EPAs) and Association Agreements with countries in Africa, the Caribbean, and the Pacific (ACP), as well as Mediterranean and other partner countries, which often grant preferential access for agricultural products like cashew nuts. The UK, post-Brexit, has established its own set of trade agreements, many of which replicate or build upon previous EU agreements, potentially offering reduced or zero duties for cashew nuts originating from partner countries. Importers should consult the specific preferential rules of origin for relevant FTAs to determine eligibility.