HS 300660 Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides
Quick Answer: Chemical contraceptive preparations based on hormones, other products of heading 2937, or spermicides imported under HS 300660 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 25% rate is also listed for the US. This classification specifically covers pharmaceutical products designed for birth control that utilize hormonal agents, specific chemical compounds from heading 2937, or substances that kill sperm. Importers should verify the specific US tariff rate applicable to their product, as dual rates exist. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment across different trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006600000 | 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 300660 cover?
This subheading covers chemical contraceptive preparations specifically based on hormones, other products of heading 2937 (which includes hormones and steroids), or spermicides. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these preparations are designed to prevent conception. This includes a wide range of pharmaceutical products formulated for this purpose, such as oral contraceptives, hormonal implants, and vaginal rings containing active contraceptive ingredients.
What falls outside HS 300660?
The following products are excluded from HS 300660: general pharmaceutical preparations not specifically designed for contraception, such as antibiotics or pain relievers, even if they contain hormones. Products that are not chemically based contraceptives, like mechanical devices (e.g., condoms, diaphragms) or natural family planning aids, are also excluded. Furthermore, raw hormone ingredients or spermicidal agents not yet formulated into a contraceptive preparation would be classified under their respective headings, such as heading 2937 for hormones.
What are common classification mistakes for HS 300660?
A common error is misclassifying hormonal treatments for other medical conditions under this subheading, even if they contain hormones. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify products that are not primarily contraceptive in function, or fail to recognize that spermicides, when formulated as contraceptive preparations, fall here. For instance, a hormone replacement therapy product would not be classified here.
How should importers classify products under HS 300660?
The correct procedure for classifying products under HS 300660 involves a thorough review of the product's composition and intended use. Importers and customs brokers must verify that the preparation is chemically based, contains hormones, products of heading 2937, or spermicides, and is specifically designed for contraceptive purposes. Consulting the product's Safety Data Sheet (SDS) and the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) is crucial. If uncertainty remains, seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 300660?
A shipment of 1,000 units of a hormonal contraceptive patch, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for products under 3006.60. The calculation is: 5.0% × $5,000 USD = $250.00. This rate applies to goods imported from countries not covered by preferential trade agreements.
Which trade agreements reduce duties for HS 300660?
Several free trade agreements may reduce the applicable duty rate for HS 300660, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement is required. Similarly, the European Union's trade agreements with various countries can lead to reduced or zero duties, often requiring an EUR.1 movement certificate for proof of origin.
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FAQ
What are the typical import duty rates for HS code 300660 (chemical contraceptive preparations)?
Import duty rates for HS code 300660 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may differ. In the EU, the TARIC system indicates a rate of 0.00% for many origins. The UK Trade Tariff also lists a 0.00% duty for most origins. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
What specific criteria determine if a preparation falls under HS code 300660?
HS code 300660 covers 'Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.' The key classification criteria are: 1) The preparation must be intended for contraceptive use. 2) It must be based on hormones (e.g., progestogens, estrogens), other substances of heading 2937 (which covers hormones, steroids, etc.), or spermicides. Preparations not meeting these criteria, such as general pharmaceuticals or medical devices not primarily for contraception, would be classified elsewhere.
What documentation is typically required for importing goods under HS code 300660?
When importing chemical contraceptive preparations under HS code 300660, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, depending on the importing country's regulations, you may need a Certificate of Origin to claim preferential duty rates. Some countries may also require specific health or pharmaceutical import permits or declarations from the relevant health authorities to ensure the product meets safety and efficacy standards. Always verify the specific requirements with the customs authority of the destination country.
How is the import duty for HS 300660 calculated, and can you provide an example?
The duty calculation for HS code 300660 depends on the specific duty rate applied. If the rate is 'ad valorem' (a percentage of the value), the duty is calculated as: Duty = (Customs Value of Goods) × (Ad Valorem Rate). For example, if a shipment of contraceptive preparations has a customs value of $10,000 USD and the applicable ad valorem duty rate is 3.5%, the duty would be $10,000 × 0.035 = $350. If the duty rate is specific (e.g., per unit), the calculation would be: Duty = (Quantity of Goods) × (Specific Rate per Unit). It is essential to confirm whether the duty is ad valorem, specific, or a combination, as indicated in the importing country's tariff schedule.
Do common trade agreements, like USMCA or EU trade deals, offer preferential duty rates for HS code 300660?
Yes, common trade agreements can significantly impact duty rates for HS code 300660. For instance, goods originating from countries that are part of the EU's preferential trade agreements often benefit from reduced or eliminated duties under the TARIC system. Similarly, under the USMCA, goods that meet the rules of origin may qualify for preferential treatment. To determine eligibility for preferential rates, importers must ensure the goods meet the specific rules of origin outlined in the relevant trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin.