HS 120890 Other
Quick Answer: Flour and meal of oil seeds and oleaginous fruits, not elsewhere specified, imported under HS 120890 enters the UK duty-free, the US at 1.4% ad valorem (MFN), and the EU with rates varying by specific product and origin. This residual classification applies to flours and meals derived from oil seeds and fruits that are not specifically listed under other headings within Chapter 12 of the Harmonized System. Importers should consult specific national tariff schedules for precise rates, as preferential agreements can significantly alter the duty burden. CustomTariffs aggregates this information, highlighting the need for careful verification of product descriptions against the tariff's scope to ensure correct classification and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1208900000 | 0.00 % | — | — |
| 1208900010 | 0.00 % | — | — |
| 1208900020 | 0.00 % | — | — |
| 1208900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1208900000 | — | — | — |
| 1208900010 | — | — | — |
| 1208900020 | — | — | — |
| 1208900090 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1208900000 | 1.4% | 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 1208.90?
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 120890 cover?
This subheading covers flours and meals of oil seeds and oleaginous fruits, not elsewhere specified or included within Heading 1208. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products derived from seeds and fruits that are primarily used for their oil content, such as flours from mustard seeds, poppy seeds, or sesame seeds, when they are not intended for sowing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing processed forms of these oil-bearing materials that do not fit into more specific classifications within Heading 1208.
What falls outside HS 120890?
The following products are excluded from HS 120890: flours and meals of oil seeds and oleaginous fruits that are specifically enumerated elsewhere in Heading 1208, such as those of soybeans (120810) or rapeseed (120890, but specifically for rapeseed meal). Also excluded are flours and meals of cereals (Chapter 11), flours and meals of vegetables (Chapter 7), and flours and meals of meat or fish (Chapters 2 and 3). For instance, wheat flour (110100) or ground dried peas (110610) would not be classified here, nor would ground sesame seeds intended for sowing, which fall under Chapter 12.
What are common classification mistakes for HS 120890?
A common error is misclassifying products based on their end-use rather than their inherent characteristics. For example, if a flour derived from oil seeds is intended for animal feed, it might be mistakenly classified under Chapter 23. However, General Interpretative Rule (GIR) 1 dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If the product meets the description of HS 120890, it should be classified there, regardless of its intended use, unless a more specific provision exists.
How should importers classify products under HS 120890?
The correct procedure for classifying products under HS 120890 involves a thorough examination of the product's composition and origin. Importers and customs brokers must first identify the specific oil seed or oleaginous fruit from which the flour or meal is derived. They should then consult the WCO Harmonized System Explanatory Notes and the relevant national tariff schedules, such as the USITC HTS or the EU TARIC, to ensure the product is not specifically classified elsewhere within Heading 1208 or another chapter. A detailed product description and, if necessary, laboratory analysis may be required to confirm classification.
How is the duty calculated for products under HS 120890?
A shipment of 1,000 kilograms of poppy seed meal, declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 5.0% published in the USITC Harmonized Tariff Schedule for HS code 120890. The calculation is: 5.0% of $1,500 USD = $75.00. This example assumes no preferential trade agreements apply and that the MFN rate is the applicable rate for the importing country.
Which trade agreements reduce duties for HS 120890?
Several free trade agreements may reduce the applicable duty rate for HS 120890, 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 products from developing countries, such as India. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 120890 (Other seeds and oleaginous fruits, not elsewhere specified)?
The Most Favored Nation (MFN) duty rate for HS code 120890 can vary. For example, the U.S. tariff rate is 1.4% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, under the USMCA (formerly NAFTA), the rate is often Free. Always consult the latest Harmonized Tariff Schedule (HTS) of the importing country for the most accurate and up-to-date duty information.
How is the duty calculated for HS code 120890 if the duty rate is 1.4% ad valorem?
The duty is calculated based on the ad valorem (ad val.) system, which means it's a percentage of the declared value of the goods. For example, if you import 100 kg of a product classified under HS 120890 with a declared value of $500 USD, and the duty rate is 1.4%, the duty amount would be: $500 (value) × 0.014 (duty rate) = $7.00 USD. It's crucial to ensure accurate valuation as it directly impacts the duty payable.
What documentation is typically required when importing goods under HS code 120890?
Standard import documentation for HS code 120890 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product and origin, additional documents may be necessary, such as a certificate of origin to claim preferential duty rates, phytosanitary certificates if the goods are agricultural products subject to plant health regulations, or specific import permits. Always verify requirements with the customs authority of the destination country.
Which trade agreements commonly offer preferential duty rates for HS code 120890?
Many trade agreements provide preferential duty rates for goods classified under HS code 120890. Examples include agreements between the United States and countries like Canada and Mexico (USMCA), Chile (USCFTA), Australia (AUSFTA), and South Korea (KORUS FTA), where the duty rate is often Free. The European Union's TARIC system and the UK's Trade Tariff also list numerous preferential rates for various partner countries. Importers should always check the specific origin of their goods against the relevant trade agreements to determine eligibility for reduced or zero duties.
What distinguishes products classified under the 'Other' category (120890) from other seeds and oleaginous fruits in HS Chapter 12?
HS code 120890 is a residual category for seeds and oleaginous fruits that are not specifically listed or provided for in other headings within Chapter 12. For instance, if a seed or fruit is primarily used for sowing (like seeds of a particular crop), it might fall under a different heading. Similarly, specific oilseeds like soybeans (heading 1201), groundnuts (heading 1202), or sunflower seeds (heading 1206) have their own dedicated HS codes. Therefore, 120890 applies to seeds and oleaginous fruits that do not fit into these more specific classifications, often due to their unique nature or primary use (e.g., as ingredients in food processing or for oil extraction where not otherwise specified).