HS 080231 Walnuts
Quick Answer: Walnuts imported under HS 080231 enter the UK at 4.00%, the EU at 4.00%, and the US at 7¢/kg (MFN) with preferential rates available. This code specifically covers walnuts, whether shelled or unshelled. Importers should be aware of the varying duty rates across major markets, with the US offering duty-free entry for certain trading partners. According to CustomTariffs data, understanding these specific rates and potential preferential treatment is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802310000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802310000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802310000 | 7¢/kg | 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 0802.31?
Imports of Walnuts 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?
What products does HS 080231 cover?
This subheading covers walnuts, whether or not shelled, specifically those in their natural state or dried. According to the World Customs Organization's Harmonized System Nomenclature, Heading 0802 pertains to "Other nuts, fresh or dried, whether or not shelled or peeled." Subheading 080231 specifically isolates walnuts from other nuts within this heading, ensuring accurate tariff application for this widely traded commodity. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm this scope, focusing on the botanical classification of the fruit.
What falls outside HS 080231?
The following products are excluded from HS 080231: walnuts that have undergone significant processing beyond simple drying or shelling, such as being candied, coated in chocolate, or incorporated into confectionery products. These would typically be classified under Chapter 17 (Sugars and sugar confectionery) or Chapter 18 (Cocoa and cocoa preparations). Additionally, walnut oil, classified under Chapter 15, and walnut flour, often classified under Chapter 11, are distinct from the whole or shelled nuts covered by this subheading.
What are common classification mistakes for HS 080231?
A common error is misclassifying processed walnut products. For instance, walnuts that have been roasted with oil and salt might be mistakenly entered as 080231 when they could potentially fall under other headings depending on the extent of processing and added ingredients, especially if they are considered prepared or preserved. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors.
How should importers classify products under HS 080231?
The correct procedure for classifying walnuts under HS 080231 involves a thorough examination of the product's form and any treatments it has undergone. Importers and customs brokers must verify if the product is indeed walnuts and if it is presented in a shelled or unshelled, dried state. Consulting official tariff databases like the USITC HTS or the EU TARIC for specific product descriptions and explanatory notes is essential to confirm the correct classification and avoid discrepancies.
How is the duty calculated for products under HS 080231?
A shipment of 1,000 kilograms of shelled walnuts declared at a customs value of $5,000 USD would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($5,000 USD × 10% = $500.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 080231.
Which trade agreements reduce duties for HS 080231?
Several free trade agreements may reduce the applicable duty rate for HS 080231, including the United States-Mexico-Canada Agreement (USMCA), which offers a preferential rate of Free for qualifying walnuts originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) can provide duty-free entry for qualifying walnuts from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and originating country.
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FAQ
What are the import duty rates for HS code 080231 (Walnuts)?
The Most Favored Nation (MFN) duty rate for walnuts (HS 080231) is 4.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, walnuts from Australia (AU), Chile (CL), and Mexico (MX) may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the country of origin and applicable trade agreements.
How is the duty calculated for walnuts under HS 080231?
The duty calculation for walnuts (HS 080231) can be based on either an ad valorem rate (a percentage of the value) or a specific rate (per unit of weight). For example, if the MFN rate is 4.00% ad valorem and the declared customs value of a shipment of walnuts is $10,000, the ad valorem duty would be $10,000 * 0.04 = $400. If a specific duty rate of 7¢/kg applies and the shipment weighs 5,000 kg, the specific duty would be 5,000 kg * $0.07/kg = $350. Importers must be aware of which duty basis applies and ensure accurate valuation and weight declarations.
What specific criteria distinguish walnuts under HS 080231 from other nuts?
HS code 080231 specifically covers 'Walnuts, fresh or dried, shelled or unshelled'. This subheading distinguishes walnuts from other nuts like almonds (08021), hazelnuts (08022), or pecans (080290). The key classification criterion is the botanical identity of the nut. Unshelled walnuts are typically identified by their characteristic hard shell, while shelled walnuts are the edible kernel. The 'fresh or dried' aspect refers to their state of preservation. Proper identification and description on import documentation are essential for correct classification.
What documentation is typically required for importing walnuts under HS 080231?
When importing walnuts under HS code 080231, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates. Phytosanitary certificates might also be required by the importing country's agricultural or food safety authorities to ensure the walnuts are free from pests and diseases. Importers should verify specific requirements with their customs broker and the relevant government agencies of the importing country.
Which trade agreements commonly offer preferential duty rates for walnuts (HS 080231)?
Several trade agreements can provide preferential duty rates for walnuts (HS 080231). For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties for walnuts originating from Mexico or Canada. Other agreements, such as those between the EU and various countries, or bilateral agreements involving countries like Australia (AU), Chile (CL), and South Korea (KR), often include provisions for agricultural products like walnuts. Importers must confirm the specific terms and originating status under each relevant trade agreement to benefit from these reduced rates.