HS 320190 Other
Quick Answer: Vegetable tanning extracts imported under HS 320190 enter the EU at 5.80% ad valorem, the UK at 0.00%, and the US at 1.5% ad valorem (MFN). This classification, "Other," applies to vegetable tanning extracts not specifically listed elsewhere within Chapter 32, typically derived from plant materials like bark or roots, used primarily in the leather industry. Importers should be aware of potential preferential duty rates available in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the varied tariff landscape for this product.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201902000 | 0.00 % | — | — |
| 3201902090 | 0.00 % | — | — |
| 3201909010 | 0.00 % | — | — |
| 3201909030 | 0.00 % | — | — |
| 3201900000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201900000 | — | — | — |
| 3201902000 | 5.80 % | — | — |
| 3201902010 | 5.80 % | — | — |
| 3201909010 | 5.30 % | — | — |
| 3201909020 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3201901000 | 1.5% | Free (17 programs) | ["kg"] |
| 320190 | — | — | — |
| 3201902500 | Free | — | ["kg"] |
| 3201905000 | 3.1% | Free (17 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 3201.90?
Imports of Other 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, GSP, and 14 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 320190 cover?
This subheading covers other tanning extracts of vegetable origin, not specified or included elsewhere in Heading 3201. According to the WCO Harmonized System Nomenclature, this includes extracts derived from various plant materials, such as quebracho, chestnut, and oak, used primarily in the leather tanning industry. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category encompasses a range of vegetable tannins beyond those specifically listed in preceding subheadings, provided they are suitable for tanning purposes.
What falls outside HS 320190?
The following products are excluded from HS 320190: tanning extracts of animal origin, synthetic tanning substances, and vegetable extracts primarily used for dyeing or other purposes not related to leather tanning. For instance, natural dyes derived from plants, even if they possess some mild tanning properties, would typically be classified under Chapter 32, but in a different subheading based on their primary use. Similarly, prepared tanning extracts that have undergone significant chemical modification beyond simple extraction would also be excluded.
What are common classification mistakes for HS 320190?
A common error is misclassifying vegetable extracts that are primarily intended for dyeing textiles or food coloring under this subheading. According to General Rule of Interpretation (GRI) 3(b), goods are classified according to the essential character of the composite good. If the primary function of the vegetable extract is dyeing rather than tanning, it should be classified accordingly. Importers may also mistakenly classify processed or compounded tanning agents under this subheading when they should be classified as prepared tanning preparations.
How should importers classify products under HS 320190?
The correct procedure for classifying products under HS 320190 involves a thorough examination of the product's composition, origin, 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 for Heading 3201. It is crucial to determine if the vegetable extract is specifically for tanning and not primarily for other applications like dyeing or food flavoring, referencing the WCO HS Explanatory Notes for guidance.
How is the duty calculated for products under HS 320190?
A shipment of 1,000 kilograms of Quebracho tanning extract, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation assumes no other specific duty or preferential rate applies and is based on the declared value, not weight in this instance.
Which trade agreements reduce duties for HS 320190?
Several free trade agreements may reduce the applicable duty rate for HS 320190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a duty rate of Free. Mexico and Canada are key origin countries that benefit from this preferential rate. To claim this preference, a valid USMCA certification of origin is required, which can be a self-certified statement by the exporter on the commercial invoice or a separate document.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320190 (Other vegetable tanning extracts; natural, whether or not containing added matter, including aromatic products)?
Import duty rates for HS code 320190 vary significantly by country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. The European Union's TARIC system shows rates such as 1.5% ad valorem. The United Kingdom's Trade Tariff lists a 5.30% ad valorem duty. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the duty for HS code 320190 calculated, and can you provide an example?
The duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, you multiply the customs value of the goods by the duty rate. For example, if the customs value of a shipment classified under HS 320190 is $10,000 USD and the applicable duty rate is 5.80% ad valorem, the import duty would be $10,000 * 0.0580 = $580.00 USD. Always ensure you are using the correct customs value, which typically includes the cost of the goods, insurance, and freight to the port of entry.
What are the common preferential duty rates applicable to HS code 320190 under trade agreements?
Many trade agreements offer reduced or zero duty rates for goods classified under HS code 320190. For instance, under certain agreements, preferential rates may be listed as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', indicating duty-free entry for goods originating from specific partner countries. To claim these preferential rates, importers must provide proof of origin, such as a Certificate of Origin, that meets the requirements of the relevant trade agreement.
What are the classification criteria for HS code 320190, and what distinguishes it from other vegetable tanning extracts?
HS code 320190 covers 'Other' vegetable tanning extracts. This category is used for vegetable tanning extracts that are not specifically listed under other subheadings within Chapter 32. Classification hinges on the material's origin (vegetable matter), its function (tanning), and its form (extract). It excludes synthetic tanning substances and vegetable extracts primarily used for dyeing or coloring. Importers should ensure their product is indeed a vegetable tanning extract and does not fit into more specific HS codes before classifying it here.
What documentation is typically required for importing goods under HS code 320190?
Standard import documentation for HS code 320190 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some countries may also request a Material Safety Data Sheet (MSDS) or a Certificate of Analysis to verify the composition and safety of the product. Always verify specific requirements with the customs authority of the destination country.