HS 300590 Other
Quick Answer: Products imported under HS 300590 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 40% ad valorem. This residual classification, designated as "Other," applies to medical or surgical dressings and similar articles, such as bandages, gauze, adhesive plasters, and wound dressings, that are not specifically enumerated under other headings within Chapter 30 of the Harmonized System. Importers should exercise caution as the broad scope of this code necessitates careful review of product specifics to ensure correct classification and avoid potential penalties. CustomTariffs aggregates this data, highlighting the significant duty rate disparities for this category across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3005900000 | — | — | — |
| 3005903100 | 0.00 % | — | — |
| 3005909900 | 0.00 % | — | — |
| 3005901000 | 0.00 % | — | — |
| 3005905000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3005900000 | 0.00 % | — | — |
| 3005901000 | 0.00 % | — | — |
| 3005909900 | 0.00 % | — | — |
| 3005903100 | 0.00 % | — | — |
| 3005905000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3005901000 | Free | — | ["kg"] |
| 300590 | — | — | — |
| 30059050 | Free | — | — |
| 3005905010 | — | — | ["kg"] |
| 3005905090 | — | — | ["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 300590 cover?
This subheading covers "other" medicaments of heading 3005, which are not specifically enumerated in subheadings 3005.10 (adhesive dressings and other articles having an adhesive layer) or 3005.90.10 (wadding, gauze, bandages, etc.). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is for medicaments presented in forms or packings not covered by more specific provisions within heading 3005, often including specialized wound dressings or other medical supplies that do not fit the primary categories.
What falls outside HS 300590?
The following products are excluded from HS 300590: sterile surgical catgut and similar sterile materials for surgical stitches (3005.10), medicaments of Chapter 30 that are not specifically covered by heading 3005, such as finished pharmaceutical products for therapeutic or prophylactic uses (Chapter 30, other headings), and non-medicated wound dressings or bandages that are not presented as medicaments. For instance, simple adhesive bandages without medicinal impregnation or coatings, or basic elastic bandages for support, would likely be classified elsewhere based on their primary function and composition.
What are common classification mistakes for HS 300590?
A common error is misclassifying products that are medicaments but are more specifically provided for in other headings within Chapter 30, or incorrectly classifying non-medicated articles as medicaments. For example, simple gauze pads without any medicinal impregnation or adhesive layer are not typically classified under 3005.90. Furthermore, applying General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods without proper analysis of the essential character can lead to misclassification, especially when a product has multiple components with different functions.
How should importers classify products under HS 300590?
The correct procedure for classifying products under HS 300590 involves a thorough examination of the product's composition, presentation, and intended use, referencing the WCO Harmonized System Explanatory Notes and relevant national tariff schedules. Importers and customs brokers must first determine if the product falls under more specific subheadings within heading 3005. If it is a medicament presented in a form or packing not covered by 3005.10 or 3005.90.10, and it meets the criteria for heading 3005, then 3005.90 is the appropriate classification. Consulting the official tariff database for the importing country is crucial.
How is the duty calculated for products under HS 300590?
A shipment of 1,000 sterile, individually wrapped gauze pads infused with an antiseptic solution, declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for a similar item under the USITC Harmonized Tariff Schedule (HTS) 3005.90.90, the duty would be $12.50 USD ($500 value × 0.025). This calculation is based on the declared value and the applicable ad valorem rate as published in the USITC HTS.
Which trade agreements reduce duties for HS 300590?
Several free trade agreements may reduce the applicable duty rate for HS 300590, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty-free rate for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) may offer preferential rates or duty-free status for originating goods from certain developing countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What is the general import duty for HS code 300590?
HS code 300590 covers 'Other medicaments and medical supplies, put up up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes, not elsewhere specified or included.' The Most Favored Nation (MFN) duty rate for this classification can vary significantly by country. For instance, under the US Harmonized Tariff Schedule (USHTS), the general rate of duty is Free. However, importers must always verify the specific duty rate applicable to their country of import and the origin of the goods, as preferential rates or other trade agreements may apply. Always consult the official tariff schedule of the importing country for the most accurate and up-to-date information.
How is the duty calculated for HS code 300590 if a duty rate applies?
The duty calculation for HS code 300590 depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For example, if a country imposes a 20% ad valorem duty on an import valued at $10,000, the duty would be $10,000 \times 0.20 = $2,000. If a specific duty of $5 per unit applies and 100 units are imported, the duty would be $5 \times 100 = $500. Some tariffs may also include a combination, such as 10% ad valorem plus $2 per unit. Importers should confirm the exact duty calculation method with the customs authority of the importing country.
What documentation is typically required for importing goods under HS code 300590?
Importing goods classified under HS code 300590 generally requires standard customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific nature of the 'other' medicaments or medical supplies, additional documentation may be necessary. This could include a certificate of origin, import licenses, health certificates, or declarations from regulatory bodies (e.g., FDA in the US, EMA in the EU) confirming compliance with safety and efficacy standards. It is crucial for importers to consult with their customs broker and the relevant government agencies in the importing country to ensure all specific requirements are met.
Are there preferential duty rates available for HS code 300590 under trade agreements?
Yes, preferential duty rates may be available for HS code 300590 under various trade agreements. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duties. Similarly, the US has FTAs with numerous countries that could affect the duty rate for goods entered under this code. Importers must ensure they have the necessary proof of origin, such as a certificate of origin, to claim preferential treatment. Consulting the official customs tariff database of the importing country, which often details preferential rates by origin, is essential.
What are the classification criteria for determining if a product falls under HS code 300590 ('Other')?
HS code 300590 is a residual category, meaning it applies to medicaments and medical supplies that are not specifically listed or covered by other headings within Chapter 30 of the Harmonized System. To classify under 300590, the product must be: 1. Put up in forms or packings for retail sale. 2. Intended for medical, surgical, dental, or veterinary purposes. 3. Not elsewhere specified or included in the HS nomenclature. Importers must first exhaust all other more specific HS codes within Chapter 30 (e.g., bandages, dressings, pharmaceutical goods) before considering 300590. If a product meets the general description but does not fit into a more specific subheading, it may be classified here. Consulting the Explanatory Notes to the Harmonized System and the national tariff schedule is recommended for precise classification.