HS 090832 Crushed or ground
Quick Answer: Cardamom, crushed or ground, imported under HS 090832 enters the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification specifically applies to cardamom that has undergone a physical process of being broken down or reduced to powder. It is crucial for traders to ensure that the product's physical state matches this description, as whole cardamom pods or seeds would fall under a different HS code. According to CustomTariffs data, these low duty rates across major markets facilitate international trade for this spice. Importers and brokers should verify specific origin requirements and any potential non-tariff regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0908320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0908320000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0908320000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 090832 cover?
This subheading covers spices of the genus *Myristica* (nutmeg and mace) that have been physically processed into a crushed or ground form. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes nutmeg and mace that have undergone milling, grinding, or crushing to reduce their particle size, making them ready for direct use in culinary applications or as ingredients. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, specifying that the physical form of the spice is the determining factor for classification under this code.
What falls outside HS 090832?
The following products are excluded from HS 090832: whole nutmeg and whole mace, which are classified under HS 090811 and 090821 respectively. Also excluded are essential oils of nutmeg or mace (HS 3301), and any mixtures containing nutmeg or mace where these spices are not the sole or principal component. Products that are merely cleaned, sorted, or packaged without undergoing a crushing or grinding process also fall outside this subheading, as the physical transformation is key to its classification.
What are common classification mistakes for HS 090832?
A common error is misclassifying nutmeg or mace that has been subjected to processes other than simple crushing or grinding, such as extraction of essential oils or inclusion in complex food preparations. For instance, if nutmeg is infused into a carrier oil, it would not be classified under 090832. Furthermore, failing to distinguish between nutmeg and mace, or incorrectly classifying them as other spices, can lead to errors. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 090832?
The correct procedure for classifying products under HS 090832 involves a two-step process: first, identifying the product as either nutmeg or mace, and second, confirming that it has been processed into a crushed or ground form. Importers and customs brokers must consult the product's physical characteristics and processing method. Reviewing the WCO HS Explanatory Notes for Heading 0908 and the specific definitions within the target country's tariff schedule, such as the USITC HTS or the UK Trade Tariff, is essential to ensure accurate classification.
How is the duty calculated for products under HS 090832?
A shipment of 100 kilograms of ground nutmeg, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) rate of 3.0% ad valorem, applied to the declared value ($500 USD × 0.03 = $15.00). This MFN rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 090832.0000. Note that some countries may also apply specific duties based on weight.
Which trade agreements reduce duties for HS 090832?
Several free trade agreements may reduce the applicable duty rate for HS 090832, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer reduced or free entry for goods from certain developing countries. To claim these preferences, a valid certificate of origin, such as a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, is typically required by the importing customs authority.
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FAQ
What are the import duty rates for HS code 090832, specifically for 'crushed or ground' cardamom?
The duty rates for HS code 090832 (Cardamom, crushed or ground) vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. The EU's TARIC system also lists a 0.00% duty rate for this classification. UK importers will find it listed as Free under the UK Global Tariff. Always consult the specific tariff schedule of your destination country for the most accurate and up-to-date rates.
How is HS code 090832 classified? What defines 'crushed or ground' cardamom?
HS code 090832 specifically covers cardamom that has undergone processing to be crushed or ground. This means the whole pods or seeds have been broken down into smaller particles. The key distinction from other cardamom classifications (like whole pods or seeds) is the physical state of the product. If the cardamom is presented in a form other than crushed or ground, it would fall under a different HS code, typically 090831 (Cardamom, neither crushed nor ground).
What documentation is typically required when importing crushed or ground cardamom under HS code 090832?
Standard documentation for importing crushed or ground cardamom (HS 090832) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific origin of the goods, you may also need a certificate of origin. Food safety and quality certifications might be required by the destination country's food regulatory agencies. Always verify specific import requirements with the customs authority of the destination country.
Are there any preferential duty rates or trade agreements that impact the import of crushed or ground cardamom (HS 090832)?
Yes, preferential duty rates can significantly impact imports. For instance, if the crushed or ground cardamom originates from a country with a Free Trade Agreement (FTA) with the importing country (e.g., certain agreements the US has with countries like Australia, or the UK's FTAs post-Brexit), it may qualify for a reduced or zero duty rate, provided all rules of origin are met. Importers must obtain a valid certificate of origin to claim preferential treatment under these trade agreements. Consult the relevant trade agreement text and the importing country's tariff schedule for eligibility criteria.
Can you provide a concrete example of how import duty is calculated for crushed or ground cardamom if a duty were applicable?
While HS code 090832 often has a Free duty rate in major markets like the US and EU, let's illustrate a hypothetical calculation. Suppose a country applied a 5% ad valorem duty and a specific duty of $0.10 per kilogram. If an importer brings in 1,000 kg of crushed or ground cardamom valued at $5,000, the duty calculation would be:
- Ad Valorem Duty: 5% of $5,000 = $250
- Specific Duty: 1,000 kg * $0.10/kg = $100
The total duty would be the higher of the two (if the tariff is 'alternative') or the sum (if 'cumulative'). In this example, if it were an alternative duty, the importer would pay $250. If it were cumulative, they would pay $350. Always confirm the duty calculation basis (ad valorem, specific, or compound) with the official tariff.