HS 140190 Other
Quick Answer: Other vegetable materials of a kind used for plaiting, whether or not felted or varnished, imported under HS 140190 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 35% depending on the country of origin. This residual classification applies to vegetable materials not specifically covered in other headings within Chapter 14, such as certain types of reeds, rushes, and bamboos not otherwise specified. Importers should verify the specific origin-based duty rates in the US, as preferential treatment significantly impacts the final duty cost. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1401900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1401900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1401902000 | 4.4% | Free (17 programs) | ["kg"] |
| 140190 | — | — | — |
| 1401904000 | 3.2% | Free (17 programs) | ["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 1401.90?
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 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 140190 cover?
This subheading covers vegetable materials of a kind used for plaiting, in their raw or processed state, which are not specifically mentioned or included elsewhere within Heading 1401. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses items such as certain types of reeds, rushes, and similar materials that are not primarily used for stuffing or padding. These materials are typically characterized by their flexibility and suitability for weaving or braiding into various articles.
What falls outside HS 140190?
The following products are excluded from HS 140190: materials specifically enumerated in other subheadings of Heading 1401, such as bamboo and rattan. Additionally, finished or semi-finished goods made from these vegetable materials, like baskets, mats, or furniture, are classified under their respective headings based on their end-use and form. For instance, woven mats of natural fibers would likely fall under Chapter 46, not Chapter 14, as they are no longer considered raw or simply processed vegetable materials for plaiting.
What are common classification mistakes for HS 140190?
A common error is misclassifying finished or semi-finished articles made from plaiting materials under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a finished article, it should be classified according to its specific nature and function, rather than the raw materials from which it is made, unless otherwise specified.
How should importers classify products under HS 140190?
The correct procedure for classifying products under HS 140190 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes of the WCO. If the material is a vegetable substance suitable for plaiting and not specifically listed elsewhere, and it is in a raw or simply processed state, then HS 140190 is likely appropriate.
How is the duty calculated for products under HS 140190?
A shipment of 100 kilograms of dried reeds, declared at a customs value of $500 USD, would attract a US duty of $17.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($500 USD × 0.035 = $17.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 140190. It is crucial to verify the specific duty rate applicable to the country of import.
Which trade agreements reduce duties for HS 140190?
Several free trade agreements may reduce the applicable duty rate for HS 140190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or zero duties, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing country's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What specific goods fall under HS code 140190, 'Other'?
HS code 140190 covers vegetable materials of a kind used for plaiting, stuffing, padding, or similar uses (for example, rushes, osiers, reeds, bamboos, rattan, straw, and similar vegetable materials), that are not specifically listed under other headings within Chapter 14. This includes materials like certain types of processed reeds, rushes, or other fibrous plant matter not otherwise classified. It's crucial to ensure the goods do not fit more specific HS codes within Chapter 14 or other chapters before classifying them here.
What are the typical import duty rates for HS code 140190?
The Most Favored Nation (MFN) duty rate for HS code 140190 can vary by importing country. For example, the United States typically has a 0.00% MFN duty rate. The European Union's TARIC system may show a rate of 4.4%. The United Kingdom's Trade Tariff also lists a 0.00% duty. Always consult the specific tariff schedule of the importing country for the definitive rate.
How do preferential trade agreements affect the duty on HS code 140190?
Preferential trade agreements significantly impact duty rates for HS code 140190. For instance, under the US tariff schedule, goods from countries with specific trade agreements (indicated by codes like 'A+', 'AU', 'CL', 'KR', 'SG') may receive duty-free treatment (0.00% or 'Free'). The EU's TARIC system also offers reduced or zero rates for goods originating from partner countries under various agreements. Importers must ensure they have the necessary proof of origin to claim these preferential rates.
How is the import duty for HS code 140190 calculated, and can you provide an example?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applies a 4.4% ad valorem duty on HS 140190 and you import goods valued at $10,000 USD, the duty would be calculated as: 4.4% of $10,000 = $440 USD. If the duty were specific, for instance, $0.10 per kilogram, and you imported 500 kg, the duty would be 500 kg * $0.10/kg = $50 USD. Always verify the duty basis (ad valorem, specific, or compound) in the importing country's tariff.
What documentation is typically required for importing goods classified under HS code 140190?
Standard import documentation for HS code 140190 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required to claim preferential duty rates. Some countries may also request phytosanitary certificates or other specific declarations to ensure compliance with import regulations for plant-based materials. It is advisable to consult the customs authority of the importing country for a comprehensive list of required documents.