HS 080590 Other
Quick Answer: Other citrus fruits imported under HS 080590 enter the UK at 12.00%, the EU at 12.80%, and the US at 0.8% (MFN), with preferential rates and a higher general rate of 35% available. This classification applies to citrus fruits not specifically listed under preceding headings within Chapter 08, such as mandarins, clementines, tangerines, satsumas, and other similar citrus hybrids. Importers should verify specific origin-based duty rates and any applicable trade agreements, as these can significantly impact landed costs. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805900000 | 12.00 % | — | — |
| 0805900020 | 12.00 % | — | — |
| 0805900090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805900000 | 12.80 % | — | — |
| 0805900020 | 12.80 % | — | — |
| 0805900090 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0805900100 | 0.8% | 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 0805.90?
Imports of Other 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 15 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 080590 cover?
This subheading covers citrus fruits, fresh or dried, other than those of heading 0805.10 (oranges) and 0805.20 (mandarins, clementines, tangerines and satsumas). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category primarily includes lemons, limes, grapefruits, and pomelos, whether fresh or dried. These fruits are distinct from oranges and mandarins due to their specific botanical characteristics and common trade classifications.
What falls outside HS 080590?
The following products are excluded from HS 080590: fresh or dried oranges (HS 0805.10), and fresh or dried mandarins, clementines, tangerines and satsumas (HS 0805.20). Additionally, processed citrus products such as juices (e.g., HS 2009.39), preserved fruits (e.g., HS 2008.30), or essential oils derived from these fruits (e.g., HS 3301.12) are classified under different headings. For instance, dried lemon peel intended for flavoring would not fall under this subheading.
What are common classification mistakes for HS 080590?
A common error is misclassifying specific citrus varieties. For example, mistaking a grapefruit for a pomelo, or vice versa, can lead to incorrect classification. Importers may also incorrectly classify dried citrus segments intended for consumption as dried fruit under this heading, when they might be classified as prepared or preserved fruit under Chapter 20 if they have undergone significant processing beyond simple drying. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1, which emphasizes the terms of the heading and any relative section or chapter notes.
How should importers classify products under HS 080590?
The correct procedure for classifying products under HS 080590 involves a detailed examination of the product's characteristics and comparison with the descriptions in heading 0805 and its subheadings. Importers and customs brokers must first determine if the product is a citrus fruit, and then ascertain if it is an orange, mandarin, or another variety. If it is a citrus fruit but not an orange or mandarin, and it is fresh or dried, then HS 080590 is likely applicable. Consulting official tariff databases like the USITC HTS or the EU TARIC is recommended.
How is the duty calculated for products under HS 080590?
A shipment of 1,000 kilograms of fresh lemons, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value. The calculation is: 10% × $1,500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 0805.90.0000.
Which trade agreements reduce duties for HS 080590?
Several free trade agreements may reduce the applicable duty rate for HS 080590, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating citrus fruits from Canada and Mexico can enter the United States duty-free. For preferential treatment, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for originating goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 080590 (Other citrus fruits)?
Import duty rates for HS code 080590, which covers citrus fruits not specified elsewhere in heading 0805 (like oranges, lemons, and grapefruits), vary significantly by importing country and trade agreement. For example, the U.S. Most Favored Nation (MFN) rate is often around 3.5% ad valorem. However, preferential rates under trade agreements can be lower or even free. For instance, under certain agreements (indicated by codes like A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty may be Free. Conversely, some countries may apply higher rates, such as 12.80% or even 35% in specific circumstances or for countries without preferential trade agreements. It is crucial to consult the specific tariff schedule of the destination country for the applicable rate.
How is the import duty for HS code 080590 calculated, and can you provide an example?
The import duty for HS code 080590 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' citrus fruits (not oranges, lemons, or grapefruits) is valued at $10,000 USD and the applicable MFN duty rate is 3.5%, the calculated duty would be $10,000 * 0.035 = $350 USD. In some cases, duties might be based on a combination of value and weight (e.g., per kilogram), but ad valorem is most common for this code. Always verify the specific duty calculation method in the destination country's tariff.
What documentation is typically required for importing goods classified under HS code 080590?
For imports classified under HS code 080590, standard international trade documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the 'other' citrus fruits; a packing list; and a bill of lading or air waybill. Additionally, depending on the importing country's regulations and the specific type of citrus fruit, phytosanitary certificates may be mandatory 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.
Which common trade agreements offer preferential duty rates for HS code 080590?
Several trade agreements can provide preferential duty rates for goods classified under HS code 080590. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the U.S. has with countries like Australia (AU), Chile (CL), and South Korea (KR) often grant reduced or duty-free entry, provided the goods meet the rules of origin. The European Union's TARIC system and the UK's Trade Tariff also list numerous preferential rates under agreements with countries such as Switzerland, Norway, and specific Mediterranean nations. It is essential for importers to confirm the specific agreement and its rules of origin that apply to their shipment.
What defines 'Other' citrus fruits under HS code 080590, and how does it differ from other 0805 subheadings?
HS code 080590 is designated for 'Other' citrus fruits. This means it applies to citrus fruits that are not specifically listed under other subheadings within the 0805 heading. The primary subheadings within 0805 typically cover: 0805.10 (Oranges), 0805.20 (Mandarins (including tangerines and satsumas); clementines, wilkings and the like), and 0805.40 (Grapefruit and pomelos). Therefore, HS 080590 would cover less common citrus varieties such as limes, lemons (if not separately classified in a national tariff), citrons, and hybrids of citrus fruits, provided they are not specifically enumerated elsewhere. Accurate classification relies on the precise botanical definition and the specific tariff nomenclature of the importing country.