HS 320290 Other
Quick Answer: Products classified under HS code 320290 enter the UK duty-free, the EU at 5.30% ad valorem, and the US with rates ranging from Free to 25% ad valorem. This residual category, designated as "Other," encompasses inorganic tanning substances not specifically listed in preceding HS codes within Chapter 32. It is crucial for importers and customs brokers to meticulously verify the precise composition of the tanning substance to ensure accurate classification, as specific chemical properties can dictate the applicable duty rate in the US. CustomTariffs aggregates this information, highlighting the importance of detailed product descriptions for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3202900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3202900000 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3202901000 | Free | — | ["kg"] |
| 320290 | — | — | — |
| 3202905000 | 5% | 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 3202.90?
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 320290 cover?
This subheading covers other inorganic tanning substances and preparations, whether or not containing inorganic salts, and other tanning preparations, whether or not containing organic substances, not elsewhere specified or included within heading 3202. According to the WCO Harmonized System Nomenclature and definitions found in official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category is a residual one for tanning agents that do not fit into the more specific subheadings of 3202. It encompasses a range of chemical compounds used in the leather tanning process.
What falls outside HS 320290?
The following products are excluded from HS 320290: inorganic tanning substances and preparations specifically listed in other subheadings of heading 3202, such as chromium salts (e.g., basic chromium sulfate, typically classified under 320210). Also excluded are organic tanning substances and preparations, which fall under heading 3202. For instance, vegetable tannins and their derivatives are classified elsewhere, as are synthetic tanning agents that are not primarily inorganic in nature.
What are common classification mistakes for HS 320290?
A common error is misclassifying synthetic tanning agents or organic tanning preparations under this subheading. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings or subheadings, classification shall be effected last in the heading or subheading which occurs last in numerical order. Importers may incorrectly assign products that are primarily organic or synthetic to 320290 when they should be classified under a more specific heading for organic tanning agents or preparations.
How should importers classify products under HS 320290?
The correct procedure for classifying products under HS 320290 involves a thorough examination of the product's chemical composition and intended use. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is an inorganic tanning substance or preparation not specifically covered by other subheadings within 3202, and it is not primarily organic or synthetic, then 320290 is likely appropriate.
How is the duty calculated for products under HS 320290?
A shipment of 1,000 kilograms of basic aluminum sulfate, a type of inorganic tanning agent, 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% ad valorem, applied to the declared value. The calculation is: 5% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 320290.00.00.
Which trade agreements reduce duties for HS 320290?
Several free trade agreements may reduce the applicable duty rate for HS 320290, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods 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 jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 320290, covering 'other' tanning substances and preparations?
The Most Favored Nation (MFN) duty rate for HS code 320290 can vary. For instance, under the US Harmonized Tariff Schedule, the MFN rate is often 5.30% ad valorem. However, preferential rates under trade agreements may apply. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information. For example, the EU TARIC system and the UK Trade Tariff provide detailed breakdowns for member states and the UK respectively.
How is the duty calculated for HS code 320290, and can you provide an example?
Duty for HS code 320290 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of 'other' tanning substances valued at $10,000 USD is imported into the U.S. and subject to a 5.30% MFN duty rate, the calculated duty would be: $10,000 (value) × 0.0530 (duty rate) = $530.00 USD. Always ensure your customs valuation is accurate and supported by proper documentation.
What specific criteria distinguish products classified under HS code 320290 ('other') from those in other tanning substance categories?
HS code 320290 is a residual category for tanning substances and preparations that do not fit into the more specific subheadings of Chapter 32, such as vegetable tanning extracts (320210) or inorganic tanning substances (320290.10). Classification under 320290 typically applies to synthetic tanning agents (syntans) or complex mixtures of tanning agents not otherwise specified. Importers should refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for detailed guidance on distinguishing characteristics.
What documentation is typically required when importing goods classified under HS code 320290?
Standard import documentation for HS code 320290 includes 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 origin and nature of the 'other' tanning substances, additional documents may be required. These could include a certificate of origin to claim preferential duty rates under trade agreements, or specific safety data sheets (SDS) if the product is considered hazardous. Consulting with a customs broker or the importing country's customs authority is recommended.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 320290?
Yes, trade agreements can significantly impact duty rates for HS code 320290. For example, goods originating from countries with preferential trade agreements with the importing nation may qualify for reduced or zero duty rates. To benefit from these, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement (e.g., USMCA, EU Association Agreements) and possess the necessary proof of origin, such as a certificate of origin. It is essential to check the specific tariff schedule of the importing country, which often details preferential rates and requirements for each HS code.