HS 121300 Straw

For HS code 121300, which covers "Straw and husks, cereals, whether or not chopped, ground, pressed or in pellets", the duty rates are often very favorable. For instance, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. Similarly, the European Union's TARIC system and the UK Trade Tariff also generally list a 0.00% duty rate for straw. It is crucial to verify the specific rates applicable to your country of import and any preferential trade agreements that may apply, as these can sometimes introduce specific tariffs or quotas, though for straw, duty-free treatment is common.

Under HS code 121300, 'straw' refers to the dry stalks of cereal plants after the grain or seeds have been harvested. This includes straw from wheat, barley, oats, rye, rice, and other cereals. The material should be in its natural state or processed only by chopping, grinding, pressing into bales, or forming into pellets. It is important that the material is primarily the stalk and not significantly mixed with grain, chaff, or other plant parts that might warrant a different classification. For example, whole cereal grains are classified under Chapter 10, and husks, chaff, and germ of cereals under HS code 1104.29.

When importing straw (HS 121300), standard import documentation is generally required. This includes a commercial invoice detailing the quantity, value, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country's regulations and the intended use of the straw (e.g., animal feed, agricultural use, industrial material), additional documentation may be necessary. This could include a phytosanitary certificate to ensure the straw is free from pests and diseases, especially if imported from certain regions. Importers should consult the specific requirements of their national customs authority and the Animal and Plant Health Inspection Service (APHIS) in the U.S., or equivalent bodies in other countries.

While straw (HS 121300) often benefits from duty-free treatment under standard Most Favored Nation (MFN) tariffs in many major economies, trade agreements can still be relevant. For example, agreements like the United States-Mexico-Canada Agreement (USMCA) or agreements between the EU and third countries might offer specific provisions or confirm duty-free status. These agreements are important for confirming the origin of the goods and ensuring compliance with rules of origin to claim preferential treatment. Even if the standard rate is Free, having the correct documentation to prove origin under a trade agreement is essential for smooth customs clearance and to avoid potential duties if the standard rate were to change or if specific import restrictions applied.

While many countries apply a Free or 0.00% ad valorem duty for straw (HS 121300), some may have specific per-unit tariffs, such as a rate per metric ton ($1.65/t). If such a tariff were in place, the duty calculation would be based on the net weight of the imported straw. For example, if a country applies a duty of $1.65 per metric ton and an importer brings in 50 metric tons of straw, the calculation would be: 50 metric tons × $1.65/metric ton = $82.50. This would be the total customs duty payable. It is critical to use the net weight of the straw (excluding packaging) as specified on the commercial invoice and packing list for accurate duty calculation. Always refer to the official tariff schedule of the importing country for the precise duty basis and rate.