HS 230700 Wine lees
Quick Answer: HS Code 230700 covers "Wine lees," which are the solid or semi-solid residues left after the fermentation of wine, including argol (crude tartar). These by-products are often used in the production of tartaric acid, alcohol, or as animal feed. For importers and exporters, duty rates vary significantly. The UK Trade Tariff generally shows a 0.00% ad valorem duty rate across its three tariff lines for this product. Similarly, the US Harmonized Tariff Schedule (HTSUS) lists a "Free" duty rate. In contrast, the EU TARIC system presents a more complex structure, with some lines at 0.00% ad valorem, but others, such as those for "wine lees with an alcoholic strength by mass exceeding 79% vol," can incur a specific duty of 1.62 EUR per kg/tot/alc. This highlights the importance of precise product analysis and classification within the EU, particularly concerning alcoholic content, to determine the correct duty liability.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2307001900 | 0.00 % | — | — |
| 2307001100 | 0.00 % | — | — |
| 2307009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2307001900 | 1.62 EUR / kg/tot/alc | — | — |
| 2307001100 | 0.00 % | — | — |
| 2307009000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2307000000 | Free | — | ["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.
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How to Classify This HS Code?
What products does HS 230700 cover?
This subheading covers "Wine lees," which are the sediments that accumulate during the fermentation and storage of wine. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2307, wine lees consist primarily of dead yeast cells, grape pulp, tartrates, and other insoluble matter. These lees are typically a thick, turbid residue. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this definition, classifying the residual by-product from winemaking processes under this specific eight-digit code, provided it retains the characteristic composition of wine lees and has not undergone further significant processing that would alter its fundamental nature.
What falls outside HS 230700?
The following products are excluded from HS 230700: argol (crude tartrates), which is specifically classified under HS 230700. Argol, while derived from wine production, is a more refined precipitate of potassium bitartrate and calcium tartrate, distinct from the broader, more heterogeneous mixture of wine lees. Furthermore, products that have been significantly processed beyond simple separation, such as purified tartaric acid or its salts (typically found in Chapter 29), or any other derivatives that no longer possess the characteristic composition of wine lees, would be excluded. Grape marc (pomace), which consists of the solid residue of grapes after pressing for wine, is classified separately under HS 2308.00, as it is distinct from the sediment of fermentation.
What are common classification mistakes for HS 230700?
A common error is misclassifying argol as wine lees, or vice versa. While both are by-products of winemaking, argol is a more concentrated form of tartrates, typically scraped from the sides of fermentation vats, whereas wine lees are the broader, more complex sediment. Importers sometimes confuse wine lees with grape marc (pomace), which is the pressed skins, seeds, and stems of grapes. Applying General Interpretative Rule (GRI) 1, the specific terms of Heading 2307 clearly delineate "wine lees" from other wine-making residues. Misinterpreting the degree of processing can also lead to errors; if the lees have been substantially refined into a chemical product, they would no longer fall under this heading but rather under a more specific chemical chapter.
How should importers classify products under HS 230700?
The correct procedure for classifying products under HS 230700 involves a careful examination of the product's composition and origin. Importers and customs brokers should first confirm that the product is indeed the sediment from wine fermentation and storage, not grape pomace or purified tartrates. Reference the WCO Explanatory Notes for Heading 2307 for precise definitions and boundary cases. If there is any doubt regarding the distinction between wine lees and argol, laboratory analysis confirming the predominant components (e.g., yeast cells, tartrates, grape solids) may be necessary. Always apply GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, ensuring the product precisely matches the description of "wine lees."
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FAQ
What is 'wine lees' under HS code 230700 and how is it classified?
HS code 230700 specifically covers 'Wine lees'. According to the Harmonized System Explanatory Notes (ENs) to heading 23.07, wine lees consist of the sediment deposited during the fermentation of grape must or wine. This sediment is primarily composed of dead yeast cells, grape pulp, tartrates, and other insoluble matter. It is distinct from marc (pomace) of grapes (HS 2308.00), which refers to the solid residue left after pressing grapes for wine production. Classification under 230700 requires the product to be the actual lees, not other grape residues.
What are the typical import duty rates for wine lees (HS 230700) in major markets, and are there preferential rates?
Import duty rates for wine lees (HS 230700) can vary significantly by importing country. For example, the Most Favored Nation (MFN) duty rate in the United States, as per the USITC Harmonized Tariff Schedule (HTS), is 'Free' (0.00% ad valorem). Similarly, the UK Global Tariff (UKGT) also lists the MFN duty rate as 'Free' (0.00%). However, in the European Union's TARIC system, the MFN duty rate can be more complex, often expressed as a specific duty, such as '1.62 EUR / 100 kg/tot/alc' (per 100 kilograms of total alcohol). Preferential rates are widely available. For instance, under various Free Trade Agreements (FTAs) like NAFTA/USMCA for imports into the US, or the EU's extensive network of preferential agreements, the duty rate is frequently 'Free' (0.00%). Importers should consult the specific tariff schedule of the importing country and applicable trade agreements to determine the exact duty rate and any specific conditions for preferential treatment.
What documentation is typically required for importing wine lees (HS 230700)?
Standard import documentation for wine lees (HS 230700) generally includes a commercial invoice, packing list, and bill of lading or air waybill. For claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate) is essential. Due to the nature of the product, which can be used in distillation or as fertilizer, some countries may require additional declarations regarding its intended use or a phytosanitary certificate, especially if it's not highly processed, to ensure it meets agricultural or environmental standards. Importers should verify specific requirements with the customs authority of the destination country.
Are there any specific trade agreements that offer duty-free access for wine lees (HS 230700)?
Yes, many trade agreements provide duty-free access for wine lees (HS 230700). For imports into the United States, agreements such as the USMCA (United States-Mexico-Canada Agreement) typically grant 'Free' duty access for qualifying products originating from Mexico or Canada. The European Union has numerous FTAs (e.g., with Chile, South Africa, Mercosur - pending ratification) that often include provisions for duty-free import of agricultural by-products like wine lees, provided the rules of origin are met. Similarly, the UK's trade agreements (e.g., with the EU, Australia) often maintain 'Free' duty status for this HS code. Importers must ensure their product meets the specific Rules of Origin criteria outlined in the respective agreement to qualify for preferential treatment and must provide the necessary origin documentation.