HS 300510 Adhesive dressings and other articles having an adhesive layer
Quick Answer: Adhesive dressings and other articles having an adhesive layer imported under HS 300510 enter the UK at 0.00%, the EU at 0.00%, and the US with rates ranging from Free to 20% ad valorem. This classification covers a broad spectrum of products designed to adhere to the body for medical or protective purposes, such as bandages, wound dressings, and medical tapes. Importers should be aware of potential variations in US duty rates depending on the specific product's composition and intended use, as detailed in the USITC Harmonized Tariff Schedule. According to CustomTariffs data, while many entries are duty-free in major markets, careful classification is crucial to ensure compliance and avoid unexpected tariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3005100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3005100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 300510 | — | — | — |
| 3005101000 | Free | — | ["kg"] |
| 3005105000 | 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 300510 cover?
This subheading covers adhesive dressings and other articles having an adhesive layer, designed for surgical, medical, or veterinary use, or for household purposes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like bandages, plasters, and wound dressings that are coated with adhesive substances. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the adhesive nature is the primary defining characteristic for classification under this code, provided they are presented in forms suitable for direct application.
What falls outside HS 300510?
The following products are excluded from HS 300510: adhesive tapes not specifically designed for medical or surgical purposes, such as general-purpose packaging tapes or stationery tapes, which are typically classified under Chapter 39 or 51. Also excluded are textile fabrics or other materials that are merely impregnated with adhesive substances but do not form a dressing or article with an adhesive layer ready for use. For instance, raw adhesive materials or components not yet assembled into a final product are not covered.
What are common classification mistakes for HS 300510?
A common error is misclassifying adhesive tapes that are intended for general industrial or household use under this subheading, when they should be classified based on their constituent materials, often in Chapter 39 or 51. Another mistake involves classifying sterile wound dressings that do not possess an adhesive layer as part of their primary construction, which might fall under other headings within Chapter 30. Adherence to General Interpretative Rule 3(b) for composite goods is crucial, ensuring the essential character is determined by the adhesive dressing itself.
How should importers classify products under HS 300510?
The correct procedure for classifying products under HS 300510 involves a detailed examination of the product's composition, intended use, and presentation. Importers and customs brokers must verify that the article possesses an adhesive layer and is designed for medical, surgical, veterinary, or household application. Consulting the WCO HS Explanatory Notes, the USITC HTS, or the EU TARIC database for specific product examples and ruling is essential. A thorough review of product specifications and marketing materials will confirm its intended purpose.
How is the duty calculated for products under HS 300510?
A shipment of 1,000 sterile adhesive wound dressings, each measuring 7 cm x 10 cm, with a total declared customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3005.10.0000.
Which trade agreements reduce duties for HS 300510?
Several free trade agreements may reduce the applicable duty rate for HS 300510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or existing preferential arrangements could lead to reduced duties. Documentation required typically includes a self-certified origin statement for USMCA, or a EUR.1 movement certificate for certain other agreements, to claim preference.
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FAQ
What are the typical import duty rates for HS code 300510, 'Adhesive dressings and other articles having an adhesive layer'?
The import duty rates for HS code 300510 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the rate is often 0.00%. In the European Union, the TARIC system may list a rate of 0.00% for certain origins. The UK Trade Tariff also frequently shows a Free rate for goods originating from countries with which the UK has a trade agreement. However, some countries may apply higher rates, such as 20%, if no preferential treatment is available. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
What specific criteria determine if an article falls under HS code 300510?
To be classified under HS code 300510, an article must meet two primary criteria: it must have an adhesive layer, and it must be a dressing or a similar article intended for medical, surgical, or veterinary use, or for general household purposes where adhesion is a key feature. Examples include sterile wound dressings, bandages with adhesive strips, surgical tapes, and plasters. Articles that are merely adhesive without being a dressing, or dressings that are not adhesive, would be classified elsewhere.
What documentation is typically required for importing goods classified under HS code 300510?
Standard import documentation for HS code 300510 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the specific nature of the product, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates, a safety data sheet (SDS) if the adhesive contains hazardous materials, or specific health or veterinary certificates if mandated by the importing country's health authorities. Importers and customs brokers should verify these requirements with the destination country's customs agency.
How is the import duty calculated for HS code 300510, and can you provide an example?
The calculation of import duty for HS code 300510 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume an importing country applies a 5% ad valorem duty rate and a specific duty of $0.10 per square meter for adhesive dressings classified under 300510. If an importer brings in 1,000 square meters of adhesive dressings with a declared customs value of $5,000, the duty calculation would be:
Ad Valorem Duty: 5% of $5,000 = $250 Specific Duty: 1,000 sq meters * $0.10/sq meter = $100
Total Duty = $250 + $100 = $350.
Note: Many countries use only ad valorem duties. Always confirm the specific duty structure with the destination country's tariff schedule.
Which common trade agreements might offer preferential duty rates for HS code 300510?
Several trade agreements can provide preferential duty rates for goods classified under HS code 300510. For instance, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, within the European Union, goods traded between member states are typically duty-free. The UK's various Free Trade Agreements (FTAs) with countries like Japan, Australia, and Canada can also offer preferential rates for these products. Importers should always verify the specific rules of origin and eligibility criteria for any applicable trade agreement.