HS 300120 Extracts of glands or other organs or of their secretions

The import duty rates for HS code 300120 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates under trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) may also apply, potentially offering duty-free entry. It is crucial to consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, for the most accurate and up-to-date rates. Some countries may have higher rates, for instance, a rate of 10% could be encountered in certain circumstances or for specific origins.

HS code 300120 covers 'Extracts of glands or other organs or of their secretions'. To be classified under this code, the product must be derived from animal glands or other organs (e.g., liver, pancreas, thyroid, pituitary, adrenal, etc.) or be a secretion from these organs (e.g., bile, hormones, enzymes). The key is that the substance is an extract or a direct secretion, processed to isolate the active components or the substance itself. It is not the whole organ or gland, nor is it a finished pharmaceutical product containing these extracts unless specifically provided for elsewhere. The WCO's Explanatory Notes to Chapter 30 provide detailed guidance on the scope of this heading.

Importers and customs brokers should be prepared to provide several documents when importing goods under HS code 300120. These typically include a commercial invoice detailing the product, quantity, and value; a packing list; a bill of lading or air waybill; and a certificate of origin to claim preferential duty rates. Depending on the importing country's regulations and the specific nature of the extract (e.g., if it's for pharmaceutical use or human consumption), additional documentation may be required. This could include health certificates, import permits from relevant government agencies (like the FDA in the US or equivalent bodies), and laboratory analysis reports confirming the composition and purity of the extract. Always verify specific requirements with the customs authority of the destination country.

The calculation of import duty for HS code 300120 depends on the duty rate applied. If it's an ad valorem duty (a percentage of the value), the calculation is straightforward. For example, if a shipment of glandular extracts is valued at $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. If a specific duty (e.g., per kilogram or liter) is applied, the calculation would be rate × quantity. Some tariffs may also combine ad valorem and specific duties. It is essential to identify the correct duty rate (MFN, preferential, or other) and the basis of valuation (usually the customs value of the goods) to perform an accurate calculation. For instance, if a country applies a 0.00% duty rate, the calculated duty would be $0.00.

Several trade agreements can impact the duty rates for HS code 300120. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) or the KORUS FTA (US-Korea Free Trade Agreement) may provide preferential, often duty-free, treatment if the goods meet the rules of origin. For imports into the European Union, the EU's network of Free Trade Agreements (FTAs) with various countries could offer reduced or eliminated duties. Similarly, the UK's trade agreements post-Brexit might affect rates for goods imported into the United Kingdom. Importers should always verify if their specific country of origin has an active trade agreement with the destination country that covers products classified under 300120 and ensure compliance with the agreement's rules of origin requirements.