HS 080261 Macadamia nuts

Quick Answer: Macadamia nuts imported under HS 080261 enter the UK at 2.00%, the EU at 2.00%, and the US at 1.3¢/kg (MFN rate), with preferential rates available for certain trading partners. This HS code specifically covers macadamia nuts, whether shelled or unshelled. Importers should be aware of potential variations in preferential duty rates for the US market, which can significantly impact landed costs. According to CustomTariffs data, understanding these specific rates is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0802610000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0802610000 2.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0802610000 1.3¢/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 0802.61?

Imports of Macadamia nuts 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?

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What products does HS 080261 cover?

This subheading covers macadamia nuts, whether or not shelled, fresh or dried. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the edible kernels of the macadamia tree. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is specific to macadamia nuts, distinguishing them from other tree nuts like almonds or walnuts, and includes both raw and dried forms.

What falls outside HS 080261?

The following products are excluded from HS 080261: macadamia nuts that have been processed beyond simple drying, such as roasted, salted, or candied macadamia nuts, which would typically be classified under HS codes for prepared nuts (e.g., HS 2008). Additionally, macadamia nuts that are still in their shells and have not been shelled are also excluded, as HS 080261 specifically refers to shelled or dried nuts. Fresh macadamia nuts that are not dried would also fall outside this specific subheading.

What are common classification mistakes for HS 080261?

A common error is misclassifying macadamia nuts that have undergone further processing, such as being coated in chocolate or incorporated into confectionery. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the heading and any relative section or chapter notes. Products that are more than just dried macadamia nuts, like those found in trail mix or baked goods, are typically classified in later chapters based on their primary character or added ingredients, not under HS 080261.

How should importers classify products under HS 080261?

The correct procedure for classifying macadamia nuts under HS 080261 involves confirming that the product is indeed macadamia nuts and that they are either shelled or dried. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the precise wording of the subheading. If the nuts are shelled and dried, and no further processing has occurred, then HS 080261 is the appropriate code.

How is the duty calculated for products under HS 080261?

A shipment of 1,000 kilograms of shelled macadamia nuts declared at a customs value of $10,000 USD would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($10,000 USD × 0.035 = $350.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS 080261.

Which trade agreements reduce duties for HS 080261?

Several free trade agreements may reduce the applicable duty rate for HS 080261, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, macadamia nuts originating from Canada or Mexico may be eligible for a duty rate of Free, provided a valid origin declaration is submitted. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a Form A may be required to claim preferential treatment, potentially reducing duties to Free. Documentation requirements vary by jurisdiction and trade agreement.

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Which HS Codes Are Related?

HS 080121 HS 080131 HS 080251 HS 080292 HS 080211 HS 080231

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

FAQ

What are the typical import duty rates for macadamia nuts (HS 080261) into the United States?

For macadamia nuts (HS 080261) imported into the United States, the standard Most Favored Nation (MFN) duty rate is 2.00% ad valorem. However, preferential rates may apply under various trade agreements. For example, imports from Australia (AU) under the Free Trade Agreement may be duty-free. Always verify the specific country of origin and applicable trade agreement to determine the correct duty rate. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and detailed information.

How is the import duty for macadamia nuts (HS 080261) calculated if it's a specific rate per kilogram?

While the primary US duty for HS 080261 is ad valorem (based on value), some countries may apply specific duties or a combination. For instance, if a hypothetical duty were 1.3¢/kg, and you imported 1000 kg of macadamia nuts with an invoice value of $5,000 USD, the specific duty would be calculated as: 1000 kg * 1.3¢/kg = 1300¢ = $13.00 USD. The total duty would depend on whether this specific rate is applied in addition to or instead of an ad valorem rate, and the prevailing exchange rates for conversion if the duty is not in USD. Always confirm the exact duty calculation method with the importing country's customs authority.

What documentation is typically required for importing macadamia nuts (HS 080261)?

When importing macadamia nuts (HS 080261), standard documentation usually includes 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, you may also need a phytosanitary certificate to ensure the nuts are free from pests and diseases. For preferential duty treatment under trade agreements, a certificate of origin is often mandatory. Importers and customs brokers should consult the specific import requirements of the destination country's customs agency.

Which major trade agreements offer preferential duty rates for macadamia nuts (HS 080261)?

Several trade agreements can provide preferential duty rates for macadamia nuts (HS 080261). For example, the United States has agreements with countries like Australia (AU) and Chile (CL) that may offer reduced or zero duties. The European Union's TARIC system also lists preferential rates for various partner countries. The UK also has its own trade tariff with preferential rates. It is crucial to identify the country of origin and check the specific provisions of trade agreements such as the US-Australia Free Trade Agreement, US-Chile Free Trade Agreement, or agreements relevant to the EU and UK to ascertain eligibility for lower duties. Always refer to the official tariff schedules of the importing country for definitive information.

Are there specific classification criteria for macadamia nuts under HS 080261 that differentiate them from other nuts?

Yes, HS code 080261 specifically covers 'Macadamia nuts, in shell'. This distinguishes them from other macadamia nut preparations or shelled macadamia nuts, which would fall under different HS codes. For example, shelled macadamia nuts might be classified under 0802.62. If the macadamia nuts are processed (e.g., roasted, salted), they would likely be classified in Chapter 20. The key classification criterion for 080261 is that the nuts must be macadamia and still be in their shell. Misclassification can lead to incorrect duty assessments and potential penalties.