HS 091099 Other
Quick Answer: Spices imported under HS 091099 enter the UK duty-free, the US duty-free, and the EU at rates ranging from 0.00% to 8.50% ad valorem. This residual classification, "Other," applies to spices not specifically enumerated in preceding headings within Chapter 9 of the Harmonized System. It encompasses a diverse array of spices, such as certain spice seeds, spice berries, and other spice plant parts not classified elsewhere. Importers and customs brokers must exercise diligence in verifying that their goods indeed do not fit into more specific HS codes to ensure accurate duty assessment and avoid potential compliance issues. According to CustomTariffs data, the absence of specific duties in the UK and US for this category presents a favorable trade environment for those markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0910990000 | — | — | — |
| 0910991000 | 0.00 % | — | — |
| 0910993100 | 0.00 % | — | — |
| 0910993300 | 0.00 % | — | — |
| 0910993900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0910990000 | — | — | — |
| 0910993100 | 0.00 % | — | — |
| 0910993900 | 8.50 % | — | — |
| 0910995000 | 7.00 % | — | — |
| 0910999100 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0910992000 | Free | — | ["kg"] |
| 0910990500 | Free | — | ["kg"] |
| 091099 | — | — | — |
| 0910990600 | 4.8% | Free (17 programs) | ["kg"] |
| 0910990700 | 3.2% | 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 0910.99?
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 16 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 091099 cover?
This subheading covers "Other" spices under Heading 0910, which includes spices such as ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other mixtures of spices. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this residual category is for spices that are not specifically enumerated in preceding subheadings within Heading 0910, provided they meet the general definition of spices. For instance, dried, ground coriander seeds not intended for sowing would fall here if not classified elsewhere. USITC HTS and EU TARIC also define this as a residual category for spices not otherwise specified.
What falls outside HS 091099?
The following products are excluded from HS 091099: spices specifically enumerated in other subheadings of Heading 0910, such as ginger, saffron, and turmeric. Also excluded are aromatic roots like liquorice root (classified under 1211), and seeds of anise, badian, fennel, coriander, cumin, caraway or juniper, when imported for sowing (classified under 1209). Furthermore, essential oils and oleoresins of spices are classified under Chapter 33, not Chapter 09. For example, pure ginger oil would not be classified under 091099.
What are common classification mistakes for HS 091099?
A common error is the misclassification of spice mixtures. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a mixture contains multiple spices, it should be classified according to the predominant component by weight or value, or if no single component predominates, it may fall under a "mixtures of spices" provision if available, or this residual "Other" subheading if no specific mixture code exists. For example, a blend of various herbs and spices not otherwise specified might be incorrectly classified as a single spice.
How should importers classify products under HS 091099?
The correct procedure for classifying products under HS 091099 involves a detailed examination of the product's composition and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for Heading 0910 to understand the scope of "spices." Subsequently, they should review the specific national tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, to ascertain if the product is explicitly listed in a more specific subheading. If the product is a spice not otherwise specified and not excluded by chapter or section notes, then 091099 is the appropriate classification.
How is the duty calculated for products under HS 091099?
A shipment of 500 kilograms of dried fenugreek seeds, 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 customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 091099. Note that some specific origins might have different rates or be duty-free under trade agreements.
Which trade agreements reduce duties for HS 091099?
Several free trade agreements may reduce the applicable duty rate for HS 091099, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer duty-free entry for eligible goods from certain developing countries, such as India. To claim these preferences, a valid Certificate of Origin (e.g., USMCA Certificate of Origin) or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
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FAQ
What specific spices fall under HS code 091099, and how is 'other' defined?
HS code 091099 covers 'Other spices' not elsewhere specified in heading 0910. This includes spices like fenugreek, mustard seeds, coriander seeds, fennel seeds, anise seeds, juniper berries, and other seeds or fruits of plants like caraway, dill, and borage, when imported as spices. The 'other' designation means it's a residual category for spices that do not fit into the more specific subheadings of 0910 (such as ginger, saffron, turmeric, thyme, bay leaves, curry, etc.). Classification relies on the botanical identity and the intended use as a spice (for flavoring or aromatic purposes).
What are the typical import duty rates for HS code 091099 in major markets like the US, EU, and UK?
Duty rates for HS code 091099 vary significantly by country. For example:
- United States (USITC): The Most Favored Nation (MFN) rate is often 0.00% ad valorem. However, specific rates can apply based on origin and trade agreements.
- European Union (EU TARIC): The standard rate is typically 0.00% ad valorem. Preferential rates under trade agreements may also be 0.00% or Free.
- United Kingdom (UK Trade Tariff): The standard rate is often Free. Preferential rates under trade agreements can also be Free.
It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to the goods and their origin. Rates can change, and specific country of origin rules are paramount.
How is the import duty for HS code 091099 calculated, and can you provide an example?
The duty calculation for HS code 091099, when a duty rate applies, is typically based on the ad valorem (value) or specific (weight/volume) system, or a combination. If the duty is 8.50% ad valorem, and you import 100 kg of a spice valued at $500 USD, the duty would be calculated as follows:
Duty = Value of Goods × Duty Rate Duty = $500 USD × 8.50% Duty = $500 USD × 0.085 Duty = $42.50 USD
If a specific duty rate were applicable (e.g., $0.10 per kg), the calculation would be: Duty = Quantity × Specific Rate = 100 kg × $0.10/kg = $10.00. Always verify the specific duty basis (ad valorem, specific, or compound) in the destination country's tariff schedule.
What documentation is typically required for importing goods classified under HS code 091099?
Standard import documentation for HS code 091099 generally includes:
- Commercial Invoice: Detailing the value, quantity, and description of the spices.
- Packing List: Outlining the contents of each package.
- Bill of Lading or Air Waybill: As the contract of carriage.
- Certificate of Origin: Especially if claiming preferential duty rates under a trade agreement.
- Phytosanitary Certificate: Often required by agricultural authorities to ensure the spices are free from pests and diseases, and fit for human consumption.
- Laboratory Analysis Report: May be requested to verify the identity and quality of the spice, particularly for less common items.
Importers and customs brokers should always confirm specific documentation requirements with the customs authority of the importing country, as these can vary based on the spice type and origin.
Which trade agreements commonly offer preferential duty rates for HS code 091099, and how can importers leverage them?
Many trade agreements offer preferential duty rates, often resulting in 0.00% or Free entry for spices under HS code 091099. Examples include:
- United States: Agreements like the USMCA (United States-Mexico-Canada Agreement) or bilateral agreements with certain countries.
- European Union: Agreements with countries like Switzerland, Norway, Canada (CETA), or various African, Caribbean, and Pacific (ACP) nations under the Economic Partnership Agreements (EPAs).
- United Kingdom: Agreements with countries post-Brexit, often mirroring EU agreements or establishing new ones.
To leverage these agreements, importers must ensure the spices originate from a qualifying country according to the rules of origin stipulated in the specific trade agreement. A valid Certificate of Origin, issued by the competent authority in the exporting country, is typically mandatory. Importers should consult the relevant trade agreement text and work with their customs broker to ensure compliance and claim the correct preferential treatment.