HS 130190 Other
Quick Answer: Gum, natural, resins, gum-resins, and lacs, not elsewhere specified or included, imported under HS 130190 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 1.3% ad valorem. This residual classification applies to natural gums, resins, and related substances not specifically covered by other headings within Chapter 13. Importers should verify the precise classification and applicable duty rate for their specific product in each destination market, as the US, for instance, has multiple sub-classifications. CustomTariffs aggregates this data, highlighting the need for careful due diligence to ensure accurate customs declarations and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1301900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1301900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1301909105 | — | — | ["kg"] |
| 1301909110 | — | — | ["kg"] |
| 130190 | — | — | — |
| 13019091 | Free | — | — |
| 1301909120 | — | — | ["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 1301.90?
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, GSP, and 14 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 130190 cover?
This subheading covers natural gums, resins, and balsamics not elsewhere specified or included in Chapter 13 of the Harmonized System Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category includes products such as gum arabic, tragacanth, and other vegetable saps and extracts that do not fit into more specific headings, provided they are in their natural state or have undergone simple processing like drying or crushing. For instance, gum mastic, a resin from the mastic tree, would typically fall here if not further processed.
What falls outside HS 130190?
The following products are excluded from HS 130190: natural gums, resins, and balsams that are specifically classified under other headings, such as natural rubber (HS 4001) or shellac (HS 1301.10). Also excluded are products that have undergone significant chemical modification or are prepared in a form that indicates a specific use beyond a simple resin, such as compounded resins or varnishes. For example, processed food additives derived from natural gums but chemically altered would be classified elsewhere, often in Chapter 21 or Chapter 38, depending on their specific nature and function.
What are common classification mistakes for HS 130190?
A common error is misclassifying processed or compounded natural resins under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a mixture or compound, GRI 3 may apply. For instance, a natural resin mixed with solvents to create a varnish would not be classified under 130190 but rather under a heading for varnishes or prepared paints, typically in Chapter 32, due to its altered nature and intended use.
How should importers classify products under HS 130190?
The correct procedure for classifying products under HS 130190 involves a thorough examination of the product's composition and form. Importers and customs brokers must consult the official HS Nomenclature, including the WCO Explanatory Notes, and relevant national tariff schedules such as the USITC HTS or EU TARIC. They should determine if the product is a natural gum, resin, or balsamic and confirm it is not specifically provided for elsewhere. If the product is a mixture, GRI 3 should be applied to identify the essential character or most significant component for classification.
How is the duty calculated for products under HS 130190?
A shipment of 100 kilograms of gum tragacanth, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. This calculation is based on the USITC Harmonized Tariff Schedule, where gum tragacanth, a type of natural gum, falls under HS code 1301.90.90, which has an MFN rate of 10% ad valorem. The duty is thus 10% of $5,000, equaling $500.
Which trade agreements reduce duties for HS 130190?
Several free trade agreements may reduce the applicable duty rate for HS 130190, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" duties on originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) also allows for reduced or "Free" duties for eligible products from designated developing countries, such as India or Indonesia. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 130190 (Other gums, resins, natural gums, natural resins, and balsamic preparations)?
The import duty for HS code 130190 varies depending on the importing country and the specific product. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is Free. However, preferential rates may apply under trade agreements. In the European Union, the TARIC system indicates a duty rate of 1.3% ad valorem for certain products under this code. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable rate. Always verify the most current duty rates as they can change.
How is the duty for HS 130190 calculated, and can you provide an example?
The duty calculation for HS code 130190 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For instance, if a product classified under 130190 has an ad valorem duty rate of 1.3% and its customs value is $10,000, the duty would be calculated as: 1.3% of $10,000 = $130. If the duty were specific, for example, $0.50 per kilogram, and you imported 500 kilograms, the duty would be 500 kg * $0.50/kg = $250. Always confirm the basis of duty calculation (ad valorem, specific, or a combination) with the official tariff schedule.
What are the classification criteria for products falling under HS code 130190?
HS code 130190 is a residual category within Chapter 13 of the Harmonized System, which covers 'Lacquers and Dyes'. It specifically covers 'Other gums, resins, natural gums, natural resins, and balsamic preparations' not elsewhere specified in heading 1301. This includes natural products such as certain types of natural resins (e.g., dammar, elemi, sandarac) and balsamic preparations that are not specifically classified under other subheadings of 1301 (like shellac, gum arabic, or tragacanth). Proper classification requires detailed knowledge of the product's origin, chemical composition, and physical properties to ensure it doesn't fit into a more specific HS code.
What documentation is typically required for importing goods under HS code 130190?
Standard import documentation for HS code 130190 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product and the importing country's regulations, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, a phytosanitary certificate if the product is of plant origin and subject to agricultural import controls, or a material safety data sheet (MSDS) if the substance has specific hazard classifications. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 130190?
Yes, trade agreements can significantly affect the duty rates for HS code 130190. For instance, goods originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or eliminated duties if they meet the rules of origin. Similarly, products imported into the European Union from countries with a Free Trade Agreement (FTA) with the EU might be eligible for preferential tariff treatment, potentially lowering the duty from the standard 1.3% to 0%. To claim these benefits, importers must typically provide proof of origin, such as a certificate of origin, that complies with the specific requirements of the relevant trade agreement. Always check the specific provisions of applicable trade agreements and ensure compliance with their rules of origin.