HS 081320 Prunes

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What products does HS 081320 cover?

This subheading covers prunes, which are specifically defined as dried plums. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses plums that have undergone a drying process to reduce their moisture content. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, confirm that this classification applies to dried plums, irrespective of whether they are pitted or unpitted, and are intended for consumption or further processing. The key defining characteristic is the drying process applied to the fruit.

What falls outside HS 081320?

The following products are excluded from HS 081320: fresh plums, which are classified under HS Chapter 08, typically in heading 0809. Additionally, plums that have been prepared or preserved in ways other than simple drying, such as those in syrup, jam, or juice, are classified elsewhere. For instance, plum jam would fall under HS 2007.99, and plums preserved in syrup would generally be classified under HS 2008.99. The exclusion also extends to plum kernels or seeds, which are classified separately.

What are common classification mistakes for HS 081320?

A common error is the misclassification of dried plums that have undergone additional processing beyond simple drying. For example, if dried plums are coated with sugar or other ingredients, they may no longer fall under HS 081320 and could be classified under HS 2008.99 as "other fruit, prepared or preserved." Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial, ensuring that the primary characteristic of the product remains dried plums. Confusion can also arise with other dried fruits, necessitating careful comparison with their respective HS codes.

How should importers classify products under HS 081320?

The correct procedure for classifying products under HS 081320 involves a systematic approach. Importers and customs brokers should first consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They must verify that the product is indeed dried plums, as defined by the WCO HS nomenclature. If the product is simply dried plums, whether pitted or unpitted, HS 081320 is the appropriate code. If the product has undergone further preparation or preservation, a thorough review of Chapter 20 headings is necessary to determine the correct classification.

How is the duty calculated for products under HS 081320?

A shipment of 1,000 kilograms of dried prunes (pitted) declared at a customs value of $3,000 USD would attract a US duty of $300.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($3,000 USD × 10% = $300.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 081320. Note that specific importations may be subject to different rates based on origin or trade agreements.

Which trade agreements reduce duties for HS 081320?

Several free trade agreements may reduce the applicable duty rate for HS 081320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A (Certificate of Origin) is generally needed, depending on the importing country's specific requirements.

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