HS 080270 Kola nuts (Cola spp.)
Quick Answer: Kola nuts (Cola spp.) imported under HS 080270 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of 1.3¢/kg or Free depending on the country of origin. This HS code specifically covers kola nuts, which are the fruit of the Cola tree and are known for their caffeine content, often used in beverages. Importers should be aware of potential variations in US duty rates based on preferential trade agreements. According to CustomTariffs data, while the UK and EU offer duty-free entry, US importers must verify the applicable rate against the specific origin of the goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802700000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802700000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802701000 | 1.3¢/kg | Free (17 programs) | ["kg"] |
| 0802702000 | 5¢/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 0802.70?
Imports of Kola nuts (Cola spp.) 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 080270 cover?
This subheading covers kola nuts (Cola spp.), which are the seeds of the kola tree, native to the tropical rainforests of Africa. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to the fresh or dried nuts of the Cola genus. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this code is specifically for these stimulant-containing nuts, often used in beverages.
What falls outside HS 080270?
The following products are excluded from HS 080270: processed kola nut extracts, beverages containing kola nut flavoring, or any other products derived from the kola nut that have undergone significant transformation. For instance, a concentrated kola nut extract intended for use as a food additive would likely be classified under Chapter 29 (Organic Chemicals) or Chapter 30 (Pharmaceutical Products), depending on its specific properties and intended use, rather than as a raw agricultural product.
What are common classification mistakes for HS 080270?
A common error is misclassifying processed kola nut products or mixtures containing kola nuts under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture or composite good, GRI 3 may apply, leading to classification based on essential character or by analogy to similar goods, which would likely exclude simple kola nuts from 080270.
How should importers classify products under HS 080270?
The correct procedure for classifying products under HS 080270 involves verifying that the imported item is indeed the raw, unprocessed kola nut (Cola spp.). Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and confirm the product's description matches the heading and subheading text. Examination of product specifications and origin documents is crucial to ensure accurate classification.
How is the duty calculated for products under HS 080270?
A shipment of 100 kilograms of dried kola 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 7% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 080270.
Which trade agreements reduce duties for HS 080270?
Several free trade agreements may reduce the applicable duty rate for HS 080270, including the African Growth and Opportunity Act (AGOA) for eligible countries, which often provides duty-free access. For example, kola nuts originating from Ghana and certified under AGOA may enter the US duty-free. Documentation required typically includes an AGOA certificate of origin. While not directly applicable to this specific product, general preferential schemes like the EU's GSP might offer reduced rates for other developing nations.
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FAQ
What are the import duty rates for HS code 080270 (Kola nuts)?
The import duty rates for HS code 080270 (Kola nuts) vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, as per the TARIC database, the duty rate is 5.5% ad valorem. The UK Trade Tariff also lists a duty rate of 5.5% ad valorem for goods originating from outside preferential trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.
How is the duty calculated for HS 080270 if it's a specific duty rate, like 1.3¢/kg?
If a specific duty rate applies, such as 1.3¢/kg, the duty is calculated based on the net weight of the imported kola nuts. For instance, if an importer brings in 10,000 kilograms of kola nuts and the applicable duty rate is 1.3¢/kg, the total duty would be 10,000 kg * 1.3¢/kg = 13,000¢, which converts to $130.00 USD (assuming 100¢ = $1.00 USD). This calculation requires accurate weight declarations on customs documents.
What are the classification criteria for HS code 080270, and what distinguishes kola nuts from other nuts?
HS code 080270 specifically covers 'Kola nuts (Cola spp.)'. Classification hinges on the botanical identity of the product. Kola nuts are the fruit of the kola tree (genus Cola), indigenous to the tropical rainforests of Africa. They are characterized by their caffeine content and are traditionally used in beverages and for stimulant purposes. Other nuts, classified under different HS codes (e.g., 0801 for coconuts, Brazil nuts, cashew nuts, etc., or 0802 for other edible nuts), are botanically distinct and have different uses and chemical compositions. Proper identification by botanical name is essential for correct classification.
Are there preferential duty rates for HS 080270 under trade agreements, and which countries offer them?
Yes, preferential duty rates often apply to HS code 080270 under various Free Trade Agreements (FTAs). For example, the US HTS lists 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' for this code, indicating duty-free entry from countries with which the US has preferential trade agreements (e.g., Australia, Canada, Chile, South Korea, Mexico, Singapore, etc., depending on the specific country code). Importers must ensure the kola nuts meet the Rules of Origin requirements of the relevant FTA and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment.
What documentation is typically required for importing kola nuts under HS code 080270?
Standard import documentation for HS code 080270 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These could include a Certificate of Origin to claim preferential duty rates under trade agreements, and potentially phytosanitary certificates to ensure the nuts are free from pests and diseases, as agricultural products are subject to plant health regulations. It is advisable to check with the customs authorities of the destination country for a comprehensive list of required documents.