HS 340420 Of poly(oxyethylene) (polyethylene glycol)
Quick Answer: Poly(oxyethylene) (polyethylene glycol) imported under HS 340420 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification covers synthetic polymers of ethylene oxide, commonly known as polyethylene glycols (PEGs). These substances are widely used in various industries, including pharmaceuticals as excipients, cosmetics as humectants and emulsifiers, and in industrial applications as lubricants and surfactants. Importers should be aware of potential variations in duty rates for specific applications or concentrations, particularly in the US where a higher rate may apply outside of the general MFN provision. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3404200000 | 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 340420 cover?
This subheading covers artificial waxes and prepared waxes of poly(oxyethylene) (polyethylene glycol). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this classification applies to polyethylene glycols (PEGs) in solid or semi-solid forms, including those with varying molecular weights and degrees of polymerization, used as lubricants, plasticizers, or emulsifying agents. The EU TARIC database confirms this scope, specifying that these are typically white, waxy solids or viscous liquids.
What falls outside HS 340420?
The following products are excluded from HS 340420: liquid polyethylene glycols that are not considered "prepared waxes" or artificial waxes, as well as mixtures where polyethylene glycol is not the predominant component or where it serves a different primary function. For instance, polyethylene glycol used as a pharmaceutical excipient in a finished drug product would be classified under Chapter 30, and simple solutions of PEG in water would likely fall under Chapter 38 if not meeting the specific criteria of artificial waxes.
What are common classification mistakes for HS 340420?
A common error is misclassifying polyethylene glycols based solely on their molecular weight without considering their physical form and intended use as artificial waxes or prepared waxes. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For example, a liquid PEG that is not a prepared wax might be incorrectly classified here, whereas it could belong to Chapter 38 as a chemical product.
How should importers classify products under HS 340420?
The correct procedure for classifying products under HS 340420 involves a thorough examination of the product's chemical composition, physical state, and intended application. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes, the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any available technical data sheets. Confirming that the product is indeed a solid or semi-solid artificial or prepared wax of poly(oxyethylene) is crucial for accurate classification.
How is the duty calculated for products under HS 340420?
A shipment of 1,000 kilograms of solid polyethylene glycol (PEG 6000) declared at a customs value of $5,000 USD would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3404.20.0000.
Which trade agreements reduce duties for HS 340420?
Several free trade agreements may reduce the applicable duty rate for HS 340420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, often Free. To claim these preferences, a valid GSP Form A or a self-certified origin declaration as per USMCA requirements is typically necessary.
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FAQ
What are the typical import duty rates for HS code 340420, covering products of poly(oxyethylene) (polyethylene glycol)?
Import duty rates for HS code 340420 vary significantly by country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. The European Union, under the TARIC system, also often shows a 0.00% duty rate for many polyethylene glycols falling under this heading, though specific product forms or origins might differ. The United Kingdom's Trade Tariff typically lists a 0.00% duty rate. However, it is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may apply. Always verify with the latest official tariff data.
How is HS code 340420 classified? What are the key criteria for products of poly(oxyethylene) (polyethylene glycol)?
HS code 340420 is specifically for 'Of poly(oxyethylene) (polyethylene glycol)'. Classification hinges on the chemical identity of the substance. The product must be a polymer derived from the polymerization of ethylene oxide, commonly known as polyethylene glycol (PEG) or poly(ethylene oxide) (PEO). The 'poly(oxyethylene)' nomenclature in the heading directly refers to this chemical structure. Importers must ensure the product's technical specifications, such as molecular weight range and chemical composition, confirm it is indeed polyethylene glycol and not a related but distinct polymer. Certificates of Analysis (CoA) are essential documentation for verification.
What documentation is typically required for importing goods classified under HS code 340420?
Standard import documentation for HS code 340420 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) is often required to verify the chemical composition and ensure the product is correctly identified as poly(oxyethylene) (polyethylene glycol). Depending on the importing country and the specific use of the polyethylene glycol (e.g., pharmaceutical, cosmetic, industrial), additional declarations or certifications regarding safety, origin, or compliance with specific regulations might be necessary. Consult the importing country's customs authority for a comprehensive list.
Are there common trade agreements that might provide preferential duty rates for HS code 340420?
Yes, trade agreements can significantly impact duty rates. For instance, goods originating from countries that are part of the EU's preferential trade agreements or the UK's Free Trade Agreements may benefit from reduced or eliminated duties. Similarly, products originating from countries with a Free Trade Agreement (FTA) with the United States might qualify for preferential treatment under that specific agreement, potentially lowering the duty from the standard MFN rate. To claim preferential treatment, importers typically need a valid Certificate of Origin issued by the exporting country's authorities or a declaration from the exporter, as stipulated by the terms of the relevant trade agreement. Always verify eligibility and required documentation with the specific trade agreement.
How is the import duty calculated for HS code 340420 if a duty rate other than 0% applies? Provide a numerical example.
If a duty rate other than 0% applies, the calculation depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. Let's assume a hypothetical scenario where a country applies a 5% ad valorem duty and a specific duty of $0.10 per kilogram for a particular grade of polyethylene glycol under HS 340420. If an importer brings in 100 kg of this product with a declared value of $1,000:
- Ad Valorem Duty: 5% of $1,000 = $50.00
- Specific Duty: 100 kg * $0.10/kg = $10.00
Total Duty: $50.00 (ad valorem) + $10.00 (specific) = $60.00.
This example illustrates a combined duty calculation. In practice, most duties for this HS code are ad valorem. For instance, if the rate was 3.5% ad valorem on a shipment valued at $5,000, the duty would be $5,000 * 0.035 = $175.00. Always confirm the exact duty calculation method and rates with the official tariff schedule of the importing country.