HS 300251 Cell cultures, whether or not modified
Quick Answer: Cell cultures, whether or not modified, imported under HS 300251 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This HS code encompasses living cells, including genetically modified cell lines, used for research, diagnostics, or therapeutic purposes. Importers should verify specific end-use declarations and any potential import restrictions or licensing requirements, as these biological materials can be subject to stringent regulatory oversight. According to CustomTariffs data, these rates reflect a general trend of duty-free access for such specialized biological products in major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3002510000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3002510000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3002510000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 300251 cover?
This subheading covers cell cultures, whether or not they have been genetically modified. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes living cells, microorganisms, and cell lines intended for research, diagnostic, or therapeutic purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category encompasses a wide array of biological materials, provided they are presented as cell cultures for further use and not as finished pharmaceutical products.
What falls outside HS 300251?
The following products are excluded from HS 300251: finished pharmaceutical preparations containing cell cultures, such as vaccines or therapeutic serums, which are classified under other headings within Chapter 30. Also excluded are diagnostic reagents where the cell culture is a component but not the primary active substance, and biological materials intended for food production or industrial fermentation processes that do not fit the definition of a cell culture for biological or medical applications. For instance, starter cultures for cheese production are typically classified elsewhere.
What are common classification mistakes for HS 300251?
A common error is misclassifying finished pharmaceutical products that incorporate cell cultures as the active ingredient under HS 300251, rather than in their appropriate finished pharmaceutical heading (e.g., 3002.12 for antisera or other blood fractions). This often arises from a misunderstanding of General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. The intended use and presentation of the product are critical for correct classification.
How should importers classify products under HS 300251?
The correct procedure for classifying products under HS 300251 involves a thorough examination of the product's composition, intended use, and presentation. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes for Heading 3002. It is crucial to determine if the product is solely a cell culture or if it constitutes a more advanced pharmaceutical preparation, and to verify any specific national subdivisions or additional notes that may apply.
How is the duty calculated for products under HS 300251?
A vial of genetically modified human embryonic kidney cell line (HEK293 cells) weighing 0.1 kg and declared at a customs value of $500 USD would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule lists the Most Favored Nation (MFN) duty rate for HS 300251 as Free. Therefore, the duty calculation is 0% × $500 USD = $0.00.
Which trade agreements reduce duties for HS 300251?
Several free trade agreements may reduce the applicable duty rate for HS 300251, including the United States-Mexico-Canada Agreement (USMCA) and the European Union's Generalized Scheme of Preferences (GSP). Under USMCA, eligible cell cultures originating in Canada or Mexico may be admitted duty-free. For GSP beneficiaries, preferential rates can be as low as Free. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP claims, depending on the specific jurisdiction and product origin.
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FAQ
What are the typical import duty rates for HS code 300251, covering cell cultures?
For HS code 300251, which covers 'Cell cultures, whether or not modified,' the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Similarly, the United Kingdom's duty rate is Free, and the European Union's TARIC system also lists a 0.00% duty for this classification. Importers should always verify the specific rates applicable to their country of import and any applicable trade agreements.
What specific criteria define 'cell cultures' for HS classification under 300251?
Under HS code 300251, 'cell cultures' refer to living cells, whether of microbial, plant, or animal origin, that are maintained and grown in vitro under controlled conditions. This includes prokaryotic (bacteria, archaea) and eukaryotic cells (yeast, fungi, plant tissues, animal cells). The 'whether or not modified' clause indicates that genetically engineered or otherwise altered cell cultures are also included. The key is that they are intended for scientific research, diagnostic, or biotechnological purposes, and are presented in a form suitable for such use, typically in a culture medium or as viable cells.
What documentation is typically required for importing cell cultures under HS 300251?
Importing cell cultures under HS 300251 often requires specific documentation beyond standard customs declarations. This may include a Certificate of Analysis (CoA) detailing the cell line, its origin, purity, and any modifications. Depending on the nature of the cell culture (e.g., human or animal origin, genetically modified), permits or licenses from relevant health, agricultural, or environmental authorities (such as the CDC, USDA, or equivalent bodies in the importing country) may be necessary. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is also advisable for handling and safety information.
Do trade agreements significantly impact the duty rates for HS 300251?
While the MFN duty rates for HS 300251 are often 0.00% in major markets like the US, UK, and EU, trade agreements can still be relevant. They may offer preferential treatment for goods originating from specific partner countries, potentially reducing or eliminating other fees, taxes, or simplifying customs procedures. For instance, if a Free Trade Agreement (FTA) exists between the exporting and importing country, and the cell cultures meet the rules of origin, importers might benefit from further streamlined clearance or reduced administrative burdens, even if the base duty rate is already zero.
How is the duty calculated for HS 300251 if a duty were applicable, and can you provide an example?
HS 300251 is typically dutiable on an ad valorem basis (a percentage of the value of the goods) or, less commonly, on a specific duty basis (a fixed amount per unit). Since the MFN duty rate is 0.00% in many jurisdictions, no duty is collected. However, if a hypothetical duty rate of 5.00% ad valorem were applied to a shipment of cell cultures valued at $10,000 USD, the calculation would be: Duty = Value of Goods × Duty Rate. Duty = $10,000 × 5.00% = $500.00. In practice, for this specific HS code, the duty amount would be $0.00 based on current MFN rates.