HS 080132 Shelled
Quick Answer: Cashews, shelled, imported under HS 080132 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free or 4.4¢/kg, depending on specific product details and origin. This classification specifically applies to cashew nuts that have had their shells removed, making them ready for consumption or further processing. Importers should verify the exact US duty rate based on the specific type of shelled cashew and any applicable trade agreements. Exporters should ensure accurate classification to avoid delays. CustomTariffs aggregates this tariff data for international trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801320000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801320000 | 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 080132 cover?
This subheading covers "Shelled" nuts of heading 0801, specifically referring to Brazil nuts and cashews that have been processed to remove their shells. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to these nuts after the outer shell has been removed, making them ready for consumption or further processing. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that shelled Brazil nuts and shelled cashews fall under this specific code when presented in this state.
What falls outside HS 080132?
The following products are excluded from HS 080132: Brazil nuts and cashews that are still in their shells, as these would be classified under HS 080131. Additionally, nuts that have undergone significant processing beyond shelling, such as roasting, salting, or flavoring, may be classified under different headings or subheadings depending on the extent of the processing. For example, roasted cashews are typically classified elsewhere, and whole, unshelled Brazil nuts are explicitly excluded from this subheading.
What are common classification mistakes for HS 080132?
A common error is misclassifying nuts that are partially shelled or have minor shell fragments remaining, which should still be considered "unshelled" under the relevant HS notes and General Rules of Interpretation (GRI). Another mistake involves classifying processed nuts, such as roasted or salted cashews, under this subheading; these typically fall under Chapter 20 or other headings depending on the specific processing. Importers must ensure the product is solely shelled and not further prepared to avoid misclassification.
How should importers classify products under HS 080132?
The correct procedure for classifying products under HS 080132 involves a thorough examination of the product's physical state. Importers and customs brokers must verify that the Brazil nuts or cashews have had their outer shells completely removed. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Chapter 08 is crucial. If the product is shelled and fits the description of Brazil nuts or cashews, then 080132 is the appropriate code.
How is the duty calculated for products under HS 080132?
A shipment of 1,000 kilograms of shelled cashews declared at a customs value of $10,000 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, as published in the USITC Harmonized Tariff Schedule for HS code 080132. The calculation is: 10% of $10,000 USD = $1,000.00. This rate applies to imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 080132?
Several free trade agreements may reduce the applicable duty rate for HS 080132, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible goods 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 jurisdiction and agreement.
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FAQ
What are the import duty rates for HS code 080132 (Shelled)?
For HS code 080132, which specifically covers 'Shelled' nuts like cashews, the duty rates vary by importing country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free. In the European Union, under TARIC, the rate can be 0.00% ad valorem for most origins. The UK Trade Tariff also lists a 0.00% duty rate for many preferential origins. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty calculated for HS 080132 if a duty applies?
If a duty applies to HS code 080132, it can be 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 measure). For instance, if a country applies a specific duty of 4.4¢/kg and you import 1,000 kg of shelled cashews valued at $5,000 USD, the duty would be 1,000 kg * $0.044/kg = $44.00 USD. If the duty were 3.5% ad valorem on the same $5,000 USD shipment, the duty would be $5,000 USD * 0.035 = $175.00 USD. It is crucial to verify the exact duty basis (ad valorem or specific) and rate in the destination country's tariff.
What documentation is typically required for importing goods classified under HS 080132?
When importing goods under HS code 080132 (shelled nuts), standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the goods, a packing list specifying the contents of each package, and a bill of lading or air waybill for transport. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates. For food products, phytosanitary certificates or other health and safety declarations might also be mandated by the importing country's agricultural or food safety authorities.
Do trade agreements, such as Free Trade Agreements (FTAs), affect the duty rates for HS code 080132?
Yes, trade agreements can significantly impact duty rates for HS code 080132. For example, if the United States has an FTA with a cashew-producing country, imports of shelled cashews from that country might qualify for duty-free entry, even if the standard MFN rate is not Free. Similarly, the EU and UK have numerous FTAs that can reduce or eliminate duties on goods like shelled nuts originating from partner countries. To benefit from preferential rates under an FTA, importers typically need to provide a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the agreement.
What are the key classification criteria for HS code 080132?
HS code 080132 specifically applies to 'Shelled' nuts. This means the outer shell must have been removed. The primary distinction is between nuts in shell (like 080131 for cashews, 'in shell') and those that are shelled. For classification purposes, the nuts must be recognizable as cashews (or other nuts covered by heading 0801, depending on the specific subheading context, though 080132 is typically for cashews). The product should be in its natural state or minimally processed (e.g., raw, roasted, salted) without significant alteration of its fundamental character as a shelled nut. If further processed into pastes, flours, or incorporated into complex preparations, a different HS code would apply.