HS 130232 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
Quick Answer: Mucilages and thickeners derived from locust beans, locust bean seeds, or guar seeds, when imported under HS code 130232, enter the UK and EU duty-free, and the US duty-free under the Most Favored Nation (MFN) rate. This classification specifically covers hydrocolloids extracted from these plant sources, often used as food additives for their gelling, thickening, and stabilizing properties. These substances are typically in powder or granular form. Importers should verify specific product characteristics against the detailed Explanatory Notes for Chapter 13 of the Harmonized System to ensure correct classification. CustomTariffs aggregates this duty rate information for ease of trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302320000 | — | — | — |
| 1302321000 | 0.00 % | — | — |
| 1302329000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302320000 | 0.00 % | — | — |
| 1302321000 | 0.00 % | — | — |
| 1302329000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302320020 | — | — | ["kg"] |
| 13023200 | Free | — | — |
| 1302320040 | — | — | ["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?
What products does HS 130232 cover?
This subheading covers mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds, or guar seeds. These substances are primarily used for their gelling, thickening, and stabilizing properties in various industries, including food, pharmaceuticals, and cosmetics. The World Customs Organization (WCO) Harmonized System Nomenclature specifies that these are processed plant extracts. For instance, guar gum, a common product in this category, is derived from the guar bean and widely utilized as a food additive, often listed as E412 in the EU.
What falls outside HS 130232?
The following products are excluded from HS 130232: mucilages and thickeners derived from other plant sources, such as pectin (HS 2308.00) or alginates (HS 1302.39), and chemically synthesized thickeners. Products that have undergone significant chemical modification beyond simple processing, rendering them essentially new chemical compounds, may also be classified elsewhere. For example, modified starches, even if derived from seeds, are typically classified under HS 3505.10 if their properties are substantially altered.
What are common classification mistakes for HS 130232?
A common error is misclassifying modified versions of locust bean gum or guar gum. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is described as "modified," it is crucial to determine the extent of modification. If the modification results in a product with substantially different characteristics or uses, it may fall under a different heading, such as those for chemically modified substances or other vegetable saps and extracts.
How should importers classify products under HS 130232?
The correct procedure for classifying products under HS 130232 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the substance is indeed derived from locust beans, locust bean seeds, or guar seeds. Reviewing technical data sheets, supplier declarations, and ingredient lists is essential. Consulting the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, will confirm the correct subheading and any specific notes or exclusions.
How is the duty calculated for products under HS 130232?
A shipment of 1,000 kilograms of food-grade guar gum, 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 declared 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 subheading 1302.32.9000.
Which trade agreements reduce duties for HS 130232?
Several free trade agreements may reduce the applicable duty rate for HS 130232, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can receive a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific preferential rate and documentation requirements vary by country and agreement.
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FAQ
What are the import duty rates for HS code 130232 (Mucilages and thickeners, derived from locust beans, guar seeds)?
Under the Harmonized Tariff Schedule of the United States (HTSUS), the general (MFN) duty rate for HS code 130232 is Free. Many preferential trade agreements also offer duty-free treatment. For example, under the US-Korea Free Trade Agreement (KORUS FTA), originating goods are also admitted duty-free. Always verify the specific preferential rate applicable to your country of origin.
What specific criteria define a product for classification under HS code 130232?
HS code 130232 covers mucilages and thickeners that are derived from locust beans, locust bean seeds, or guar seeds. This includes both natural and modified forms of these substances. The key is the origin of the raw material. Products derived from other sources, even if they function as thickeners, would be classified elsewhere. For instance, pectin derived from citrus peels falls under a different heading.
What documentation is typically required for importing goods classified under HS code 130232?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 130232, it is advisable to have a Certificate of Origin to claim preferential duty rates if applicable. Some importers may also request a product specification sheet or a manufacturer's affidavit confirming the origin of the raw materials (locust beans or guar seeds) to support the classification.
How is the import duty for HS code 130232 calculated if a duty were applicable?
While HS code 130232 generally carries a Free MFN duty rate in the US, let's illustrate a hypothetical calculation using a common ad valorem rate of 3.5% for demonstration purposes. If you imported 1,000 kilograms of a product classified under this code with a declared value of $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate. In this hypothetical scenario: Duty = $5,000 USD × 3.5% = $175.00 USD. However, for actual imports under 130232 into the US, the duty is typically $0.
Are there specific trade agreements that commonly provide duty-free entry for HS code 130232?
Yes, several trade agreements often facilitate duty-free entry for goods classified under HS code 130232, provided the goods originate from the partner country. For example, the United States has Free Trade Agreements with countries like Australia, Chile, and Singapore, which often include provisions for duty-free treatment for such agricultural derivatives. Importers should consult the specific text of the relevant Free Trade Agreement and ensure their goods meet the rules of origin criteria.