HS 130239 Other
Quick Answer: Products imported under HS 130239 enter the UK at 0.00%, the EU at 0.00%, and the US with varying rates, including 3.2% and free for certain trade agreements, with a general MFN rate of 20%. This residual classification, designated "Other," applies to vegetable saps and extracts, whether or not dried, that are not specifically classified elsewhere in Chapter 13. This includes a broad range of products like concentrated vegetable juices or specific plant extracts not covered by more precise headings. Importers should verify the exact nature of their product to ensure correct classification, as misclassification can lead to incorrect duty payments. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 13023900 | 3.2% | Free (17 programs) | — |
| 1302390090 | — | — | ["kg"] |
| 1302390010 | — | — | ["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 1302.39?
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 130239 cover?
This subheading covers "Other" vegetable saps and extracts, not elsewhere specified or included in heading 1302. According to the WCO Harmonized System Nomenclature, this includes a wide array of processed plant materials that are not specifically enumerated in other subheadings of 1302. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide guidance that this category is a residual one for vegetable saps and extracts that do not fit into more specific classifications, such as those for opium, morphine, cocaine, or essential oils. These products are typically derived from plants through processes like extraction or exudation and are used in various industries, including pharmaceuticals, food, and cosmetics.
What falls outside HS 130239?
The following products are excluded from HS 130239: vegetable saps and extracts that are specifically enumerated in other subheadings of heading 1302, such as opium alkaloids (1302.11), cocaine (1302.12), or essential oils of citrus fruit (1302.19). Also excluded are products of heading 1301, such as gum arabic, and products of heading 1302.11 through 1302.19 which are specifically classified. For example, concentrated fruit juices or extracts with significant sugar content might be classified under Chapter 20, and certain processed plant materials for animal feed could fall under Chapter 12. The key is whether the product is a "vegetable sap or extract" and if it has a more specific classification elsewhere.
What are common classification mistakes for HS 130239?
A common error is misclassifying products that are actually finished preparations or mixtures containing vegetable saps and extracts, rather than the raw extracts themselves. For instance, a pharmaceutical tablet containing a plant extract might be classified under Chapter 30, not 1302. Another mistake involves not properly identifying if a product is an essential oil, which would be classified under 1302.19 if it's a citrus oil, or under Chapter 33 if it's a perfumery or cosmetic ingredient. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to avoid these errors.
How should importers classify products under HS 130239?
The correct procedure for classifying products under HS 130239 involves a thorough review of the product's composition, processing, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes for Heading 1302. It is essential to determine if the product is indeed a vegetable sap or extract and if it is not specifically covered by any other subheading within heading 1302 or by other headings in the HS. Obtaining a detailed product description and technical specifications from the supplier is a critical first step.
How is the duty calculated for products under HS 130239?
A shipment of 500 kilograms of Rhodiola Rosea extract, declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 130239. It is important to note that specific rates can vary by importing country and preferential trade agreements.
Which trade agreements reduce duties for HS 130239?
Several free trade agreements may reduce the applicable duty rate for HS 130239, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a 0% duty rate for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free entry for eligible products from designated developing countries, such as India or Indonesia. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 130239?
The Most Favored Nation (MFN) duty rate for HS code 130239, which covers 'Other' vegetable saps and extracts, not elsewhere specified or included, can vary significantly by importing country. For example, the USITC indicates a rate of 3.2% ad valorem. In contrast, the EU TARIC system may list a rate of 0.00% for certain origins or under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How do preferential trade agreements affect duties for HS code 130239?
Preferential trade agreements can substantially reduce or eliminate import duties for HS code 130239. For instance, under certain agreements, goods classified under this code may benefit from 'Free' entry, as indicated by provisions for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG). Importers should verify if their goods originate from a country with an active trade agreement with the importing country and if the specific product meets the rules of origin requirements.
What are the classification criteria for HS code 130239?
HS code 130239 is a residual category for vegetable saps and extracts that are not specifically classified under other headings within Chapter 13 of the Harmonized System. This includes products derived from plants that are not covered by more specific codes, such as those for opium, alkaloids, or specific gums. To classify correctly, it must be determined that the vegetable sap or extract is not specifically provided for elsewhere, often requiring detailed product analysis and comparison against the Chapter 13 notes and headings.
What documentation is typically required for importing goods under HS code 130239?
Standard import documentation for HS code 130239 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the vegetable sap or extract and the importing country's regulations, additional documents may be necessary. These 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 controls, or a laboratory analysis report to confirm the composition and purity of the extract.
How is the import duty for HS code 130239 calculated, and can you provide an example?
The duty calculation for HS code 130239 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Using the USITC's 3.2% ad valorem rate as an example: If you import 100 kilograms of a vegetable extract valued at $500 USD, the customs value would be $500. The import duty would be calculated as 3.2% of $500, which equals $16.00. If the duty were specific, for instance, $0.50 per kilogram, the duty would be 100 kg * $0.50/kg = $50.00. Always confirm the exact duty basis (ad valorem, specific, or a combination) with the importing country's tariff schedule.