HS 140490 Other

HS code 140490, covering 'Other vegetable products, raw or processed, not elsewhere specified or included', generally has low or zero Most Favored Nation (MFN) duty rates in many major economies. For instance, the U.S. applies a 0.00% MFN rate. The EU's TARIC system and the UK Trade Tariff also often show 0.00% or very low rates for many origins. Preferential rates, such as those under Free Trade Agreements (FTAs), can further reduce or eliminate duties. For example, goods originating from countries with specific trade agreements (indicated by codes like 'AU' for Australia, 'CL' for Chile, 'KR' for South Korea, 'SG' for Singapore, etc., in systems like the EU TARIC) may benefit from duty-free entry or reduced rates, often requiring a valid Certificate of Origin. Always consult the specific tariff schedule of the importing country and verify origin documentation to claim preferential treatment.

HS code 140490 is a residual category for vegetable products not classified in preceding headings of Chapter 14. This includes a wide array of items such as vegetable saps and extracts (e.g., gum arabic, licorice extract not for pharmaceutical use), essential oils from vegetable sources not specified elsewhere, dried flowers, leaves, herbs, spices, roots, barks, seeds, fruits, and other plant parts that are raw or have undergone simple processing (like drying, grinding, or crushing) but do not qualify for more specific headings in Chapter 14 (e.g., 1401 for bamboo, 1402 for wood, 1403 for esparto grass, 140410 for raw vegetable materials for dyeing or tanning, 140420 for cotton linters, etc.). Classification hinges on the product's nature, its degree of processing, and whether it has a specific use that would place it in another chapter or heading. For example, processed vegetable materials intended for direct use in food or medicine might be classified elsewhere.

Standard import documentation for HS 140490 typically 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 necessary. This could include a Certificate of Origin to claim preferential duty rates, phytosanitary certificates to ensure the goods are free from pests and diseases (especially for agricultural products), and potentially specific import permits or licenses if the product is subject to import controls (e.g., certain plant extracts or seeds). Importers should verify the specific requirements with the customs authority of the destination country.

When a duty is calculated on a per-unit basis (e.g., cents per kilogram), the total duty is determined by multiplying the rate by the net weight of the imported goods. For example, if a shipment of dried herbs classified under HS 140490 weighs 10,000 kilograms and the applicable duty rate is 0.5¢/kg, the calculation would be: 10,000 kg * 0.5¢/kg = 5,000¢. This amount is then converted to the relevant currency (e.g., USD). 5,000¢ is equivalent to $50.00. If the duty were a combination of ad valorem (percentage of value) and specific duty, both would be calculated separately and summed. Always ensure you are using the correct net weight as per the commercial invoice and packing list.

Many trade agreements offer preferential duty rates for goods classified under HS 140490. For example, the United States has agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others, which may provide duty-free entry or reduced rates. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also often grant preferential treatment. Similarly, the UK's trade agreements post-Brexit offer reduced or zero duties for originating goods. Key programs to consider include the USMCA (United States-Mexico-Canada Agreement), EU FTAs (e.g., with Canada, Japan), and the UK's Global Tariff which incorporates preferential rates for partner countries. Verification of the country of origin and the availability of a valid Certificate of Origin are crucial for claiming these benefits.