HS 271220 Paraffin wax containing by weight less than 0,75 % of oil
Quick Answer: HS 271220 specifically covers paraffin wax with a low oil content, defined as less than 0.75% by weight. This distinguishes it from other waxes and higher oil content paraffins. Importers and exporters should note the varied duty treatment across major markets. In the UK, the standard Most Favoured Nation (MFN) duty rate is 0.00%, as per the UK Trade Tariff. The EU TARIC system shows MFN rates ranging from 0.00% to 2.20% ad valorem, depending on specific product characteristics or end-use. For the US, the MFN duty rate is 2.2 cents per kilogram, according to the USITC Harmonized Tariff Schedule. These differences highlight the importance of precise classification and understanding origin rules for potential duty savings or liabilities.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2712200000 | — | — | — |
| 2712209000 | 0.00 % | — | — |
| 2712201000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2712201000 | 0.00 % | — | — |
| 2712200000 | — | — | — |
| 2712209000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2712200000 | 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.
How to Classify This HS Code?
What products does HS 271220 cover?
This subheading covers paraffin wax that, by weight, contains less than 0.75% of oil. This specific classification is derived directly from the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and is consistently applied across national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC. Paraffin wax is a white or colorless soft solid derived from petroleum, coal, or shale oil, consisting of a mixture of hydrocarbon molecules typically containing between 20 and 40 carbon atoms. The critical distinguishing factor for this subheading is the low oil content, indicating a higher degree of refinement suitable for various industrial and consumer applications.
What falls outside HS 271220?
The following products are excluded from HS 271220: paraffin wax containing by weight 0.75% or more of oil, which is classified under HS 271290. Furthermore, other waxes of mineral origin, such as petroleum jelly (petrolatum) falling under HS 271210, or micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, and peat wax, are also excluded and have their own distinct classifications within Heading 2712 or other relevant headings. Synthetic waxes, even if chemically similar, are generally excluded from Chapter 27 and are classified elsewhere, typically under Chapter 34 or 39, depending on their chemical composition and intended use, as they are not of mineral origin.
What are common classification mistakes for HS 271220?
A common error is misinterpreting the "less than 0.75% of oil" criterion, leading to incorrect classification between HS 271220 and HS 271290. Importers sometimes rely on product descriptions rather than precise laboratory analysis of oil content, which is crucial for accurate classification. Another frequent mistake involves confusing highly refined paraffin wax with other mineral waxes, such as micro-crystalline wax, which, despite being petroleum-derived, possess different physical properties and are classified under HS 271290. Adherence to General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is paramount to avoid these errors, requiring careful attention to the specific oil content threshold.
How should importers classify products under HS 271220?
The correct procedure for classifying products under HS 271220 involves first confirming that the product is indeed paraffin wax of mineral origin. The most critical step is to obtain and verify laboratory analysis documentation confirming that the paraffin wax contains by weight less than 0.75% of oil. This documentation should be readily available and presented to customs authorities upon request. Importers and customs brokers must ensure that the commercial invoice, packing list, and any other relevant shipping documents clearly state the product's description as "Paraffin wax containing by weight less than 0.75% of oil" to facilitate smooth customs clearance and avoid potential delays or penalties for misclassification, aligning with the precise wording of the subheading.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2712.20 in key markets, and are there any common preferential rates?
The MFN duty rate for HS 2712.20, 'Paraffin wax containing by weight less than 0.75% of oil,' varies by importing country. For example, the United States (USITC) generally applies a 'Free' rate for MFN imports. The European Union (EU TARIC) also typically applies a 0.00% ad valorem MFN duty rate. Similarly, the UK Global Tariff (UKGT) lists a 0.00% MFN duty rate. However, preferential rates under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes are often 0.00% where an MFN rate already exists at 0.00%. For countries with higher MFN rates, such as some developing nations, preferential agreements could reduce the duty to 0.00% or a lower ad valorem rate. Importers should consult the specific tariff schedule of the destination country and verify eligibility for any preferential trade agreements (e.g., USMCA, GSP, EU-Japan EPA) to determine the applicable duty rate, ensuring compliance with Rules of Origin.
What are the critical classification criteria for paraffin wax under HS 2712.20, particularly regarding oil content?
The primary and most critical classification criterion for paraffin wax under HS 2712.20 is its oil content by weight. This subheading specifically covers 'Paraffin wax containing by weight less than 0.75% of oil.' If the paraffin wax contains 0.75% or more of oil by weight, it would typically be classified under HS 2712.90 ('Other mineral waxes'). Importers must ensure that laboratory analysis reports or Certificates of Analysis (CoA) from the manufacturer clearly state the oil content to substantiate classification under 2712.20. The World Customs Organization (WCO) Explanatory Notes for Chapter 27 provide further guidance, emphasizing that the oil content is the distinguishing factor for subheadings within 27.12. Accurate testing methods, often specified in international standards (e.g., ASTM D721), are crucial for compliance.
What specific documentation is typically required by customs authorities for imports of paraffin wax under HS 2712.20?
For imports of paraffin wax under HS 2712.20, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) or a similar manufacturer's declaration explicitly stating the oil content by weight is often requested by customs authorities to verify compliance with the 'less than 0.75% of oil' criterion. For preferential duty treatment under a Free Trade Agreement (FTA) or GSP, a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate, GSP Form A) is mandatory. Additionally, depending on the destination country, a Safety Data Sheet (SDS) may be required for hazardous material assessment, even though paraffin wax is generally considered low risk. Importers should always confirm specific requirements with the customs authority of the importing country prior to shipment.
How do major trade agreements, such as USMCA, EU-UK TCA, or various GSP schemes, impact the import duties for HS 2712.20?
Major trade agreements significantly impact import duties for HS 2712.20, often reducing them to 0.00% where an MFN rate might otherwise apply, or confirming a 0.00% rate. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying paraffin wax originating from Mexico or Canada would enter the U.S. duty-free, aligning with the existing MFN 'Free' rate. Similarly, the EU-UK Trade and Cooperation Agreement (TCA) ensures that paraffin wax originating in the EU or UK can be traded between them at 0.00% duty, provided Rules of Origin are met. Many Generalized System of Preferences (GSP) schemes, offered by developed countries to eligible developing countries, also grant 0.00% duty rates for HS 2712.20, provided the goods meet the specific GSP Rules of Origin. Importers must ensure they have the correct Certificate of Origin or origin declaration to claim these preferential rates, as failure to do so will result in the application of the MFN duty rate.