HS 320120 Wattle extract
Quick Answer: Wattle extract imported under HS 320120 enters the UK duty-free, the EU at 3.00% ad valorem, and the US duty-free under the MFN rate. This classification covers extracts derived from the bark of acacia trees, primarily used in tanning leather and as a food additive. Importers should note that while duty rates are generally favorable, specific import regulations or certifications may apply depending on the intended use and the destination country. CustomTariffs aggregates this data to assist trade professionals in navigating global tariff landscapes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201200000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201200000 | 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 320120 cover?
This subheading covers wattle extract, which is a vegetable extract derived from the bark of certain trees, primarily mimosa and quebracho. According to the World Customs Organization's Harmonized System Nomenclature, it falls under Heading 3201 for "Tanning extracts of vegetable origin; tannins and their salts, ethers and other derivatives." The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is specifically for these natural tanning agents used in the leather industry and other applications, excluding purified tannins or synthetic tanning substances.
What falls outside HS 320120?
The following products are excluded from HS 320120: purified tannins, which are classified under HS 320190; synthetic tanning substances, which are typically found in Chapter 39 (Plastics and articles thereof) or Chapter 38 (Miscellaneous chemical products); and other vegetable extracts not primarily used for tanning, such as food flavorings or medicinal extracts, which would be classified in their respective chapters based on their primary function and composition. For instance, a purified gallic acid, a derivative of tannins, would not be classified here.
What are common classification mistakes for HS 320120?
A common error is misclassifying wattle extract when it has been further processed or mixed with other substances. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture, GRI 3 often applies, requiring classification based on the essential character. For example, a liquid formulation containing wattle extract and other additives for a specific leather treatment might be classified as a preparation under Chapter 38, rather than a raw extract under 320120.
How should importers classify products under HS 320120?
The correct procedure for classifying products under HS 320120 involves a thorough examination of the product's composition and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to verify the exact wording of the subheading. It is crucial to obtain a detailed product description from the supplier, including the percentage of wattle extract and any other components, to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 320120?
A shipment of 1,000 kilograms of Quebracho wattle extract, declared at a customs value of $2,500 USD, would attract a US duty of $125.00 USD. 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 subheading 3201.20. The calculation is: $2,500 (declared value) × 0.05 (duty rate) = $125.00 (duty amount). Note that specific rates may apply based on origin.
Which trade agreements reduce duties for HS 320120?
Several free trade agreements may reduce the applicable duty rate for HS 320120, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced duty rate or Free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 320120 (Wattle extract)?
The import duty rate for HS code 320120, covering 'Wattle extract', can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 3.00% ad valorem. However, preferential rates may apply. For instance, goods from Canada or Mexico under the USMCA may have a 0.00% duty rate. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for Wattle extract (HS 320120) calculated?
The duty calculation for HS code 320120 typically uses an ad valorem rate, meaning the duty is a percentage of the declared customs value of the goods. For example, if Wattle extract is imported into the United States with a declared value of $10,000 USD and the MFN duty rate is 3.00%, the import duty would be calculated as: $10,000 (Value) × 0.03 (Duty Rate) = $300.00 (Duty Amount). Some countries may also have specific duties based on weight or volume, or a combination of ad valorem and specific duties. It is crucial to verify the exact duty calculation method for the destination country.
What documentation is typically required when importing Wattle extract under HS code 320120?
When importing Wattle extract (HS 320120), standard customs documentation is generally required, including a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country's regulations and the intended use of the wattle extract (e.g., for food processing, leather tanning), additional certifications or permits might be necessary. For instance, some countries may require a Certificate of Origin to claim preferential duty rates under trade agreements. It is advisable to check with the customs authority of the importing country for a comprehensive list of required documents.
Are there common trade agreements that offer preferential duty rates for Wattle extract (HS 320120)?
Yes, several trade agreements can offer preferential duty rates for Wattle extract (HS 320120). For example, within the European Union, goods traded between member states are typically duty-free. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for qualifying goods. Other free trade agreements (FTAs) the importing country may be party to could also grant reduced or zero duty rates. Importers should verify if their specific product qualifies for preferential treatment under any applicable FTAs by checking the rules of origin and the tariff schedules of the importing country.
What are the classification criteria for Wattle extract under HS code 320120?
HS code 320120 specifically covers 'Wattle extract'. This refers to extracts obtained from the bark of acacia trees, primarily used in industries such as leather tanning and as a source of tannins. The classification is based on the material being an extract derived from wattle bark. If the product is a crude extract or a purified tannin derived from wattle, it would fall under this heading. If it is a finished product containing wattle extract as an ingredient, or a different type of plant extract, it would likely be classified under a different HS code. The World Customs Organization (WCO) Explanatory Notes and national tariff rulings provide further guidance on the precise scope of this classification.