HS 090932 Crushed or ground

Quick Answer: Cardamom, crushed or ground, imported under HS 090932 enters the UK at 0.00%, the EU at 0.00%, and the US at 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 importers and customs brokers to ensure that the product's form precisely matches this description, as whole cardamom seeds or pods would fall under a different HS code. According to CustomTariffs data, these jurisdictions currently offer duty-free entry for this specific processed form of cardamom, simplifying trade for compliant shipments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0909320000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0909320000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0909320000 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?

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What products does HS 090932 cover?

This subheading covers cumin seeds that have been physically processed into a crushed or ground form. According to the World Customs Organization's Harmonized System Nomenclature, Heading 0909 specifically pertains to "Seeds of anise, star anise, fennel, coriander, cumin or caraway; juniper berries." Subheading 090932, therefore, isolates cumin that is no longer in its whole seed state but has undergone mechanical reduction, making it ready for direct use in culinary applications or as an ingredient. The USITC HTS and EU TARIC databases confirm this scope, defining it by the physical state of the cumin.

What falls outside HS 090932?

The following products are excluded from HS 090932: whole cumin seeds, which are classified under HS 090931. Additionally, any cumin that has undergone significant chemical processing, such as extraction of essential oils, would be classified elsewhere, typically in Chapter 33. Mixtures of cumin with other spices, unless specifically provided for, would also fall under different headings based on the principal component or a specific composite good provision. For instance, a pre-made spice blend containing ground cumin would not be classified here.

What are common classification mistakes for HS 090932?

A common error is misclassifying whole cumin seeds as crushed or ground, or vice versa, failing to adhere to the physical state as defined by the WCO's General Rules for the Interpretation of the Harmonized System (GRI). Another mistake involves classifying cumin that has been blended with other spices under this subheading; GRI 3(b) or 3(c) would typically apply to such mixtures, requiring analysis of their essential character or order of numbering. Importers may also incorrectly classify cumin extracts or oleoresins under this code, which belong to different chapters.

How should importers classify products under HS 090932?

The correct procedure for classifying products under HS 090932 involves a two-step process: first, confirm that the product is indeed cumin (seeds of *Cuminum cyminum*). Second, verify that the cumin has been physically processed into a crushed or ground form. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 0909 to ensure accurate classification based on the product's physical state.

How is the duty calculated for products under HS 090932?

A 100 kg shipment of ground cumin, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($300 USD × 0.15 = $45.00). However, the USITC HTS also lists a specific duty for ground cumin. For example, if the specific duty were $0.15 per kilogram, the duty would be $15.00 ($0.15/kg × 100 kg). The importer would pay the higher of the two rates. This calculation is based on the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 090932?

Several free trade agreements may reduce the applicable duty rate for HS 090932, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico, requiring a self-certified origin statement. The Generalized System of Preferences (GSP) may also offer reduced or duty-free treatment for goods from designated developing countries, often requiring a GSP Form A. The UK's import tariff may offer preferential rates for goods from countries with which it has specific trade agreements, potentially requiring an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 090922 HS 090832 HS 090962 HS 090720 HS 090520 HS 090620

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 090932 (Crushed or ground cumin)?

The import duty rates for HS code 090932, which covers crushed or ground cumin, vary by country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under the TARIC system, the rate is also Free. The UK Trade Tariff also lists a rate of Free. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can be subject to change and preferential agreements.

How is HS code 090932 classified, and what are the key criteria for 'crushed or ground' cumin?

HS code 090932 falls under Chapter 9 of the Harmonized System, which covers 'Coffee, tea, maté and spices'. Specifically, it is a sub-heading of 0909, 'Seeds of anise or badian, fennel, coriander, cumin, caraway or juniper berries'. The 'crushed or ground' designation in 090932 means that the cumin seeds have undergone a physical process to break them down into smaller particles. The degree of comminution is generally not as fine as a powder, but it is clearly not whole seeds. Importers must ensure the product's form matches this description to avoid misclassification. Official WCO Explanatory Notes can provide further guidance on the interpretation of these terms.

What documentation is typically required for importing crushed or ground cumin under HS code 090932?

Standard documentation for importing crushed or ground cumin (HS 090932) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Food safety and quality certifications might also be necessary, as cumin is a food product. Always verify specific import requirements with the customs authority of the destination country.

How is the duty calculated for HS code 090932, and can you provide an example?

Since the duty rate for HS code 090932 is often Free (as seen in the US and EU), the calculation is straightforward: Duty = Rate × Value/Quantity. For instance, if a shipment of crushed cumin has a declared value of $10,000 USD and the duty rate is 0.00% ad valorem, the duty payable would be $0.00 USD (0.00% of $10,000). If a specific duty were applicable (e.g., per kilogram), the calculation would be Duty = Rate per kg × Number of kg. It is essential to check if any other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), apply, as these are separate from customs duties.

Which common trade agreements might offer preferential duty rates for HS code 090932?

Preferential duty rates for HS code 090932 can be accessed through various Free Trade Agreements (FTAs). For example, if cumin is imported into the United States from a country with an active FTA, such as the USMCA (United States-Mexico-Canada Agreement), it might qualify for duty-free entry. Similarly, the European Union has numerous FTAs with countries worldwide that could reduce or eliminate duties on spices like cumin. To claim preferential treatment, importers typically need to provide a valid Certificate of Origin issued by the exporting country, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Always consult the specific FTA text and the importing country's customs regulations.