HS 080521 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
Quick Answer: Mandarins (including tangerines and satsumas), clementines, wilkings, and similar citrus hybrids imported under HS 080521 enter the UK at 16.00%, the US at 1.9¢/kg (MFN), and the EU with varying rates. This code specifically covers seedless or easy-peeling citrus varieties, distinct from larger oranges. Importers should be aware of potential seasonal variations in duty rates or specific import restrictions that may apply depending on the origin country. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805210000 | — | — | — |
| 0805211000 | 16.00 % | — | — |
| 0805211010 | 16.00 % | — | — |
| 0805211090 | 16.00 % | — | — |
| 0805219000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805210000 | — | — | — |
| 0805211010 | — | — | — |
| 0805211090 | — | — | — |
| 0805211000 | — | — | — |
| 0805219000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 08052100 | 1.9¢/kg | Free (16 programs) | — |
| 0805210090 | — | — | ["kg"] |
| 0805210010 | — | — | ["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 0805.21?
Imports of Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids 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, 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 080521 cover?
This subheading covers mandarins (including tangerines and satsumas), clementines, wilkings, and similar citrus hybrids, as defined by the World Customs Organization's Harmonized System Nomenclature. These are distinct citrus fruits characterized by their easy-peeling segments and sweet, slightly tart flavor. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is for fresh or dried fruits within this specific citrus group, excluding processed forms.
What falls outside HS 080521?
The following products are excluded from HS 080521: oranges (HS 080510), grapefruits (HS 080540), and lemons and limes (HS 080550). Also excluded are other citrus fruits not specifically enumerated, such as pomelos. Processed products like mandarin juice (HS 200939), canned mandarins (HS 200830), or mandarin peel (HS 200899) are classified under different headings, as they have undergone significant transformation beyond their fresh state.
What are common classification mistakes for HS 080521?
A common error is misclassifying hybrid citrus fruits that closely resemble mandarins but are technically distinct, or conversely, classifying standard oranges under this subheading. Adherence to the specific definitions provided in the WCO HS Explanatory Notes and national tariff schedules is crucial. For instance, confusing a tangelo (a hybrid often falling under 080529) with a clementine (080521) can lead to incorrect duty assessments, highlighting the importance of precise identification based on botanical characteristics and official rulings.
How should importers classify products under HS 080521?
The correct procedure for classifying products under HS 080521 involves a multi-step process. Importers and customs brokers must first identify the exact type of citrus fruit being imported. Then, they should consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the specific subheading. Verification against the WCO HS Explanatory Notes and any relevant national rulings or binding tariff information is recommended to ensure accuracy and avoid potential penalties.
How is the duty calculated for products under HS 080521?
A shipment of 1,000 kilograms of fresh clementines, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 0805.21.00.
Which trade agreements reduce duties for HS 080521?
Several free trade agreements may reduce the applicable duty rate for HS 080521, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating clementines from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific criteria is required. Similarly, agreements like the EU-UK Trade and Cooperation Agreement offer preferential access for originating goods.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the standard Most Favored Nation (MFN) duty rates for HS code 080521 (Mandarins, clementines, and similar citrus hybrids)?
The standard Most Favored Nation (MFN) duty rate for HS code 080521, covering mandarins, tangerines, satsumas, clementines, wilkings, and similar citrus hybrids, is typically 16.00% ad valorem. This rate applies to imports from countries not covered by specific preferential trade agreements. Always verify the most current rates with the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database.
How is the duty calculated for HS code 080521 when a specific rate is applied, such as 1.9¢/kg?
When a specific duty rate is applied, such as 1.9¢/kg for HS code 080521, the duty is calculated based on the weight of the imported goods. For example, if a shipment of 10,000 kilograms of mandarins is imported and the duty rate is 1.9¢/kg, the total duty would be 10,000 kg * 1.9¢/kg = 19,000¢. To convert this to USD, assuming 100¢ = $1, the duty would be $190.00. It is crucial to confirm the exact unit of measure (e.g., per kilogram, per pound) and the currency of the specific duty rate.
What are some common trade agreements that offer preferential duty rates for HS code 080521?
Several trade agreements can provide preferential duty rates for HS code 080521. For instance, under agreements like the US-Mexico-Canada Agreement (USMCA), imports from Canada and Mexico may have reduced or free entry. Other agreements, such as those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), often grant 'Free' entry or significantly lower rates. Importers must consult the relevant preferential tariff schedules and ensure they meet all rules of origin requirements to claim these benefits.
What documentation is typically required for importing mandarins (HS 080521) to ensure compliance?
When importing mandarins under HS code 080521, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the origin of the goods, a phytosanitary certificate issued by the exporting country's plant protection organization may be required to prevent the introduction of pests and diseases. Importers should also be prepared to provide proof of origin if claiming preferential duty rates under a trade agreement.
Are there specific classification criteria that distinguish HS 080521 from other citrus fruits?
Yes, HS code 080521 specifically covers 'Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids.' This distinction is based on botanical characteristics. Mandarins and their hybrids are generally smaller, easier to peel, and have a more pronounced sweet-tart flavor compared to common oranges (HS 080510). Satsumas are a type of mandarin known for their seedlessness and ease of peeling. Clementines are a hybrid of mandarin and sweet orange. 'Similar citrus hybrids' refers to varieties that share these characteristics. Misclassification can lead to incorrect duty assessments and potential penalties.