HS 320110 Quebracho extract
Quick Answer: Quebracho extract imported under HS 320110 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers vegetable extracts derived from the quebracho tree, primarily used as tanning agents in the leather industry. Importers should note that while duty-free entry is common across these major markets, specific import regulations or licensing requirements may still apply depending on the intended use and origin of the product. CustomTariffs aggregates this information, highlighting a consistent trade policy for this specific extract.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201100000 | 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 320110 cover?
This subheading covers quebracho extract, a vegetable tanning substance derived from the quebracho tree (Schinopsis species). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 3201, these extracts are obtained by aqueous extraction from the wood of these trees and are used primarily in the leather tanning industry. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this specific code is for quebracho extract in its raw or processed form, suitable for tanning.
What falls outside HS 320110?
The following products are excluded from HS 320110: other vegetable tanning extracts not specifically identified as quebracho, such as mimosa or chestnut extract, which would fall under HS 320190. Also excluded are synthetic tanning agents, which are classified under HS 3202. Furthermore, finished leather products that have undergone tanning are not covered by this heading and would be classified in Chapter 41. Preparations containing quebracho extract as a minor component for other uses would also be classified elsewhere.
What are common classification mistakes for HS 320110?
A common error is misclassifying quebracho extract when it is mixed with other substances or has undergone significant processing beyond simple extraction. For instance, if quebracho extract is formulated into a specific tanning preparation with other additives, it may fall under a more specific subheading within Chapter 32 or even a different chapter depending on the primary function. Adherence to 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, is crucial.
How should importers classify products under HS 320110?
The correct procedure for classifying products under HS 320110 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. Verification of the product's origin and the specific extraction process is essential to confirm it is indeed quebracho extract and not another vegetable tanning substance or a more complex preparation.
How is the duty calculated for products under HS 320110?
A shipment of 1,000 kilograms of Quebracho Extract, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3201.10.00.
Which trade agreements reduce duties for HS 320110?
Several free trade agreements may reduce the applicable duty rate for HS 320110, including the United States-Mexico-Canada Agreement (USMCA), under which originating quebracho extract from Canada or Mexico may be dutiable at 0%. For goods originating from countries benefiting from the Generalized System of Preferences (GSP) program, the US may offer reduced or free entry, often requiring a GSP Form A. The EU may offer preferential rates under agreements with certain countries, potentially requiring an EUR.1 movement certificate for eligible goods from countries like Chile.
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FAQ
What are the import duty rates for Quebracho extract (HS 320110) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), Quebracho extract (HS 320110) is generally classified with a Most Favored Nation (MFN) duty rate of Free. This means there is no tariff applied for imports from countries that are WTO members. It is crucial to verify the country of origin, as preferential rates under Free Trade Agreements (FTAs) may also apply, potentially leading to zero duty. Always consult the latest USITC tariff schedule for the most current rates and any specific footnotes that might apply.
How is the import duty for Quebracho extract (HS 320110) calculated in the European Union?
In the European Union, Quebracho extract (HS 320110) is subject to a duty rate of 0.00% ad valorem under the Combined Nomenclature (CN) tariff. This means the duty is calculated as a percentage of the customs value of the goods. For example, if a shipment of Quebracho extract has a customs value of €10,000, the import duty would be 0.00% of €10,000, resulting in €0.00. While the standard rate is 0.00%, importers should confirm if any specific national measures or anti-dumping duties are in effect for their particular origin country by consulting the EU TARIC database.
What are the classification criteria for Quebracho extract under HS code 320110?
HS code 320110 specifically covers 'Quebracho extract'. This classification applies to extracts obtained from the wood of the quebracho tree (Schinopsis spp.), primarily used for its tannin content in the leather tanning industry and as a natural dye. The extract is typically a powder or solid form derived through aqueous extraction of the wood. Key classification criteria include the botanical origin of the source material (quebracho wood) and the process of extraction, ensuring it is not a further prepared or chemically modified form beyond simple extraction. Misclassification can occur if the product is a blend or has undergone significant chemical alteration, which might place it in a different heading.
Are there specific documentation requirements for importing Quebracho extract (HS 320110) into the United Kingdom?
When importing Quebracho extract (HS 320110) into the United Kingdom, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. While the UK Trade Tariff typically lists a duty rate of Free for this product under the UK Global Tariff, importers must be prepared to provide proof of origin if requested, especially if claiming preferential treatment under a trade agreement. A Certificate of Origin may be necessary. Additionally, depending on the end-use, other regulatory declarations might be required, though Quebracho extract itself is not typically subject to stringent import controls beyond standard customs procedures.
Which major trade agreements might offer preferential duty rates for Quebracho extract (HS 320110) into Canada?
Canada's tariff schedule generally lists Quebracho extract (HS 320110) with a Most Favored Nation (MFN) rate of Free. However, Canada has numerous Free Trade Agreements (FTAs), such as the Comprehensive Economic and Trade Agreement (CETA) with the European Union and the United States-Mexico-Canada Agreement (USMCA). If Quebracho extract is sourced from a country that is a party to one of these agreements, and it meets the rules of origin stipulated in that agreement, it may still be eligible for duty-free importation. Importers should consult the Canada Border Services Agency (CBSA) and the specific FTA text to confirm eligibility and required documentation, such as a declaration of origin.