HS 140120 Rattans

Quick Answer: Rattans imported under HS 140120 enter the UK and EU duty-free, while the United States applies a 2% ad valorem duty rate on some rattan products. This Harmonized System (HS) code specifically covers prepared rattan, including split, peeled, or otherwise worked rattan, suitable for use in manufacturing furniture, baskets, and other decorative or functional items. Importers should be aware that while the primary duty rate is often zero in major markets, specific subheadings within the US tariff schedule may carry duties, necessitating careful verification. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1401200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1401200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
14012020 Free — —
140120 — — —
1401202010 — — ["No."]
1401202090 — — ["No."]
1401204000 2% Free (17 programs) ["No."]

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 1401.20?

Imports of Rattans 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?

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What products does HS 140120 cover?

This subheading covers "Rattans," specifically referring to the split, planed, or otherwise worked rattan cane, whether or not bleached or dyed. According to the World Customs Organization's Harmonized System Nomenclature, this category includes rattan that has undergone some degree of processing beyond its raw state, making it suitable for further manufacture into furniture, basketry, and other decorative or functional items. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, focusing on the prepared form of rattan.

What falls outside HS 140120?

The following products are excluded from HS 140120: raw, unprocessed rattan in its natural state, including whole canes or unworked strips. Also excluded are finished rattan articles such as furniture, basketwork, or mats, which would be classified under their respective headings based on their end-use or material composition. For instance, finished rattan chairs would fall under heading 9401, and rattan baskets would be classified under heading 4602.

What are common classification mistakes for HS 140120?

A common error is misclassifying raw, unprocessed rattan as worked rattan under HS 140120. General Interpretative Rule 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly assign worked rattan to this subheading when the material is still in its natural, unworked form, or conversely, classify finished rattan products here instead of under headings for furniture or basketry.

How should importers classify products under HS 140120?

The correct procedure for classifying products under HS 140120 involves a thorough examination of the material's processing. Importers and customs brokers must verify that the rattan has been split, planed, or otherwise worked beyond its raw state. Consulting the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm that the product meets the criteria for this subheading.

How is the duty calculated for products under HS 140120?

A shipment of 500 kilograms of split and prepared rattan cane, 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 value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 140120?

Several free trade agreements may reduce the applicable duty rate for HS 140120, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP requires a GSP Form A.

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Which HS Codes Are Related?

HS 140190 HS 940153 HS 460122 HS 120110 HS 460193 HS 140110

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 140120 (Rattans)?

The import duty rates for HS code 140120 (Rattans) vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under TARIC, the rate is 0.00%. The UK Trade Tariff also lists a rate of Free for most favored nations. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information, as preferential rates under Free Trade Agreements (FTAs) may apply.

How are rattans classified under HS code 140120, and what are the classification criteria?

HS code 140120 specifically covers 'Rattans'. This classification applies to the prepared but not further worked rattan cane, whether or not split, rounded, or otherwise processed, as long as it remains in its natural form or has undergone basic preparation such as peeling, splitting, or straightening. It does not include rattan that has been significantly manufactured into articles or components of articles (e.g., woven into mats or shaped into furniture parts), which would be classified elsewhere. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the scope of this heading.

What documentation is typically required for importing goods classified under HS 140120?

Standard import documentation for HS 140120 (Rattans) generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require phytosanitary certificates to ensure the imported rattan is free from pests and diseases, particularly if it is considered raw or minimally processed plant material. Always verify specific requirements with the customs authority of the destination country.

How is the import duty for HS 140120 calculated, and can you provide an example?

The calculation of import duty depends on the duty rate applied by the importing country. If the duty is a Free rate, as seen in the US and UK for MFN status, the duty amount is $0.00. If a country applied a specific duty rate, for instance, 2% ad valorem, and you imported rattans valued at $10,000, the duty would be calculated as: 2% of $10,000 = $200.00. If a specific duty rate (e.g., per kilogram) was in place, the calculation would be rate × quantity. It is essential to confirm the applicable duty rate (ad valorem, specific, or compound) and the basis for its calculation from the official tariff schedule.

Which common trade agreements might offer preferential duty rates for HS 140120 (Rattans)?

The applicability of preferential duty rates for HS 140120 depends on the specific trade agreements between the exporting country and the importing country. For instance, if rattans are imported into the United States from a country with a Free Trade Agreement (FTA), such as the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), they may continue to benefit from a Free duty rate. Similarly, within the European Union, goods traded between member states are typically duty-free. Importers should consult the relevant FTA text or customs authorities to determine eligibility for preferential treatment based on the origin of the goods.