HS 080242 Shelled
Quick Answer: Shelled almonds imported under HS 080242 enter the UK at 4.00%, the EU at 5.60%, and the US duty-free. This code specifically covers almonds that have had their shells removed, making them ready for consumption or further processing. Importers should be aware that while the US offers duty-free entry, the UK and EU apply ad valorem duties. This classification is crucial for accurate declaration and duty calculation. CustomTariffs aggregates this data to assist trade professionals in navigating international trade regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802420000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802420000 | 5.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802420000 | 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 080242 cover?
This subheading covers shelled almonds, which are nuts of the genus *Prunus*, specifically *Prunus dulcis* (also known as *Prunus amygdalus*). According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses almonds that have had their hard outer shell removed, making them ready for consumption or further processing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to almonds presented in a shelled state, irrespective of whether they are whole, broken, or in pieces, provided they retain their characteristic almond form.
What falls outside HS 080242?
The following products are excluded from HS 080242: almonds that are still in their shells (classified under HS 080241), as well as almonds that have undergone significant processing beyond simple shelling, such as roasting, salting, or flavoring, which would typically place them in Chapter 20 or other relevant headings. Unshelled nuts of other species, such as walnuts (HS 080231/080232) or hazelnuts (HS 080221/080222), are also distinctly classified elsewhere. Almond flour or meal, which is a finely ground product, would also be excluded from this subheading.
What are common classification mistakes for HS 080242?
A common error is misclassifying almonds that have undergone minimal processing beyond shelling, such as blanching (removal of the brown skin), which may still fall under HS 080242 if the primary characteristic remains that of a shelled almond. Conversely, almonds that have been further processed, such as being coated in chocolate or incorporated into confectionery, are often incorrectly classified here instead of in Chapter 17 or 18. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these mistakes.
How should importers classify products under HS 080242?
The correct procedure for classifying products under HS 080242 involves a thorough examination of the product's physical state and the extent of any processing. Importers and customs brokers must confirm that the product is indeed an almond (*Prunus dulcis*) and that its outer shell has been removed. If the product is presented whole, broken, or in pieces, and has not undergone further substantial processing beyond shelling, it should be classified under this subheading. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing relevant explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 080242?
A shipment of 1,000 kilograms of shelled almonds, declared at a customs value of $7,000 USD, would attract a US duty of $700.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0802.42.0000. The calculation is: 10% of $7,000 USD = $700.00. This rate applies to imports from countries not benefiting from preferential trade agreements or specific duty exemptions.
Which trade agreements reduce duties for HS 080242?
Several free trade agreements may reduce the applicable duty rate for HS 080242, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying almonds originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for almonds from certain developing countries, with rates often at 0% ad valorem. 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 requirements.
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FAQ
What are the typical import duty rates for HS code 080242 (Shelled)?
Import duty rates for HS code 080242, which covers 'Shelled' nuts (specifically referring to almonds in this context, as 0802.40 covers almonds and 0802.42 is a sub-heading for shelled almonds), can vary significantly depending on the importing country and any applicable trade agreements. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate for shelled almonds (HTS 0802.42.0000) is Free. However, preferential rates under trade agreements may also apply. Importers should always consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The EU's TARIC system and the UK's Trade Tariff also provide detailed duty rate information for specific import scenarios.
How is the import duty for HS code 080242 calculated, and can you provide an example?
The calculation of import duty for HS code 080242 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity), or a combination. For shelled almonds (0802.42), the duty is often calculated on a per-kilogram basis or as a percentage of the declared customs value. For example, if a shipment of shelled almonds has a customs value of $5,000 USD and weighs 1,000 kg, and the applicable duty rate is $0.50 USD per kg, the total duty would be 1,000 kg * $0.50/kg = $500 USD. If the duty were 5% ad valorem, the duty would be 5% of $5,000 USD = $250 USD. It is crucial to confirm the exact duty basis (value or weight) and the specific rate from the importing country's official tariff.
What are the key classification criteria for HS code 080242?
HS code 080242 specifically applies to 'Shelled' almonds. The primary classification criterion is that the almonds must be presented without their shells. This means that almonds that have been shelled, whether they are whole, broken, or in pieces, fall under this code. If almonds are imported in their shells, they would be classified under a different subheading (e.g., 0802.41 for almonds, in shell). The product must also meet the definition of 'nuts' as per Chapter 8 of the Harmonized System Nomenclature, which generally refers to fruits with a hard shell enclosing an edible kernel.
What documentation is typically required for importing goods under HS code 080242?
When importing shelled almonds (HS code 080242), standard import documentation is required, which may include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, additional documents might be necessary. These could include a phytosanitary certificate to ensure the almonds are free from pests and diseases, a certificate of origin to determine eligibility for preferential duty rates under trade agreements, and potentially import permits or licenses. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to facilitate smooth customs clearance.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 080242?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 080242, provided the goods meet the rules of origin stipulated in the agreement. For example, if shelled almonds originating from a country that is party to a free trade agreement with the importing country, and they satisfy the specific rules of origin (e.g., substantial transformation or regional value content requirements), they may be eligible for a preferential duty rate, often 'Free'. Importers and customs brokers must obtain a valid Certificate of Origin and ensure compliance with all provisions of the relevant trade agreement to claim these benefits. Consulting official sources like the USITC for US trade agreements or the EU's official trade portal is essential for determining eligibility and specific requirements.