HS 300670 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
Quick Answer: Lubricating gel preparations for medical use imported under HS 300670 enter the UK at 0.00%, the EU at 0.00%, and the US at a 5% Most Favored Nation (MFN) rate, with duty-free entry from several Free Trade Agreement (FTA) partner countries. This classification specifically covers sterile gel preparations intended for use in human or veterinary medicine as lubricants during surgical procedures or physical examinations, or as coupling agents between the body and medical instruments. Importers should verify specific FTA eligibility for duty-free entry into the US. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006700000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006700000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006700000 | 5% | Free (18 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 3006.70?
Imports of Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 300670 cover?
This subheading covers gel preparations specifically formulated for use in human or veterinary medicine as lubricants during surgical operations or physical examinations, or as coupling agents between the human body and medical instruments. 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's TARIC, these gels are typically water-based, sterile, and designed for biocompatibility, ensuring smooth application and minimal irritation. Examples include surgical lubricants and ultrasound coupling gels.
What falls outside HS 300670?
The following products are excluded from HS 300670: general-purpose lubricants not intended for medical or surgical use, such as automotive or industrial greases; personal lubricants for sexual activity; and cosmetic gels. For instance, a silicone-based personal lubricant would likely be classified under Chapter 33 (Essential oils and resinoids; perfumery, cosmetic or toilet preparations), while industrial lubricants would fall under Chapter 27 or 29, depending on their composition. The key differentiator is the intended medical or surgical application.
What are common classification mistakes for HS 300670?
A common error is misclassifying products based solely on their gel form or lubricant properties, overlooking the specific medical or surgical application requirement. For example, a gel intended for topical pain relief might be mistakenly classified here if it is not explicitly designed as a surgical lubricant or coupling agent. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the intended use as per the subheading's description.
How should importers classify products under HS 300670?
The correct procedure for classifying products under HS 300670 involves a thorough review of the product's intended use and composition. Importers and customs brokers must consult the product's technical data sheet and marketing materials to confirm it is designed as a lubricant for surgical operations, physical examinations, or as a coupling agent for medical instruments. Cross-referencing with the WCO HS Explanatory Notes and relevant national tariff schedules, such as the UK Trade Tariff, is crucial to ensure accurate classification.
How is the duty calculated for products under HS 300670?
A sterile surgical lubricant gel, such as K-Y Jelly Surgical Lubricant, weighing 113 grams and declared at a customs value of $5.00 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) rate of 0.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 3006.70. The calculation is: 0.0% × $5.00 = $0.00.
Which trade agreements reduce duties for HS 300670?
Several free trade agreements may reduce the applicable duty rate for HS 300670, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 300670?
The import duty rates for HS code 300670 can vary significantly depending on the importing country. For example, the U.S. Most Favored Nation (MFN) duty rate is 0.00%. In contrast, the EU's tariff rate can be 5.00% or higher depending on specific product characteristics and origin. The UK's tariff rate is also 0.00% for goods originating from certain countries. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable rate.
How is the duty for HS code 300670 calculated, and can you provide an example?
The duty for HS code 300670 is typically calculated on an ad valorem basis (a percentage of the value of the goods). For instance, if a shipment of lubricating gel for surgical operations valued at $10,000 is imported into a country with a 5% ad valorem duty rate, the import duty would be calculated as: $10,000 (value) × 5% (duty rate) = $500. Some countries may also have specific excise duties or taxes applied in addition to the customs duty.
What are the key classification criteria for goods under HS code 300670?
To be classified under HS code 300670, gel preparations must be designed for specific medical applications: as a lubricant for surgical operations or physical examinations, or as a coupling agent between the body and medical instruments. The preparation must be in gel form and intended for human or veterinary medicine. Products not meeting these precise functional and application criteria, such as general-purpose lubricants or cosmetic gels, would be classified elsewhere.
Which common trade agreements offer preferential duty rates for HS code 300670?
Several trade agreements can provide preferential duty rates for HS code 300670. For example, goods originating from countries that are part of the EU's preferential trade agreements may benefit from reduced or zero duty rates. Similarly, under agreements like the USMCA (United States-Mexico-Canada Agreement) or bilateral agreements the UK has with various nations (e.g., Australia, Singapore), preferential rates such as 'Free (A+, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P, PA, PE, S, SG)' may apply, provided the goods meet the rules of origin. Importers must verify the specific terms and origin requirements of each applicable trade agreement.
What documentation is typically required for importing products classified under HS code 300670?
When importing goods under HS code 300670, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the nature of the product, a certificate of origin may be necessary to claim preferential duty rates. Health authorities may also require product registration, import permits, or specific declarations confirming the product's compliance with medical device or pharmaceutical regulations. Consulting the customs authority of the destination country is essential for a comprehensive list.