HS 350510 Dextrins and other modified starches
Quick Answer: Dextrins and other modified starches imported under HS 350510 enter the UK at rates up to 8.00% plus 14.00 GBP/100 kg, the EU at up to 9.00% plus 17.70 EUR/100 kg, and the US at rates including 0.7¢/kg and Free for certain trade agreements. This classification covers starches that have undergone chemical or physical treatment to alter their properties, such as solubility or viscosity, making them suitable for various industrial applications like adhesives, textiles, and food production. Importers should consult specific tariff lines within each jurisdiction, as rates can vary based on the exact type of modified starch and origin. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3505101000 | 8.00 % + 14.00 GBP / 100 kg | — | — |
| 3505109000 | 8.00 % + 14.00 GBP / 100 kg | — | — |
| 3505100000 | — | — | — |
| 3505105000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3505100000 | — | — | — |
| 3505101000 | 9.00 % + 17.70 EUR / 100 kg | — | — |
| 3505105000 | 7.70 % | — | — |
| 3505109000 | 9.00 % + 17.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 35051000 | 0.7¢/kg | Free (17 programs) | — |
| 3505100015 | — | — | ["kg"] |
| 3505100020 | — | — | ["kg"] |
| 3505100040 | — | — | ["kg"] |
| 3505100045 | — | — | ["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 3505.10?
Imports of Dextrins and other modified starches 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 350510 cover?
This subheading covers dextrins and other modified starches, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. These are starches that have undergone chemical or physical treatment to alter their properties, such as solubility, viscosity, or adhesive strength. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this includes products like pre-gelatinized starches, oxidized starches, and etherified or esterified starches, which are widely used in industries ranging from food and pharmaceuticals to paper and textiles.
What falls outside HS 350510?
The following products are excluded from HS 350510: unmodified starches, which are classified under HS 3505.90, and products where the starch is merely a minor component or a binder in a more complex formulation. For instance, finished food products containing modified starch as an ingredient, such as certain sauces or baked goods, would be classified according to their primary characteristic or function, not under this subheading. Similarly, pharmaceutical preparations or adhesives where modified starch serves a secondary role are typically classified elsewhere based on their principal use.
What are common classification mistakes for HS 350510?
A common error is misinterpreting the degree of modification or the intended use of the starch. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification based on the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify a product as a modified starch when it is merely a blend of unmodified starches or a starch derivative that falls under a more specific heading. Another mistake involves confusing dextrins with other carbohydrate derivatives, leading to incorrect classification under HS 3505.10 when a different subheading is appropriate.
How should importers classify products under HS 350510?
The correct procedure for classifying products under HS 350510 involves a thorough examination of the product's composition and manufacturing process. Importers and customs brokers must consult the official HS Nomenclature, relevant national tariff schedules (e.g., USITC HTS, UK Trade Tariff), and any explanatory notes. Key considerations include whether the starch has been chemically or physically altered to change its properties and if it fits the definition of dextrins or other modified starches. Obtaining a detailed technical data sheet from the supplier is crucial for accurate classification.
How is the duty calculated for products under HS 350510?
A shipment of 1,000 kilograms of modified potato starch, 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 rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3505.10.0000, which specifies a 5.0% ad valorem rate for this product.
Which trade agreements reduce duties for HS 350510?
Several free trade agreements may reduce the applicable duty rate for HS 350510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, to demonstrate that the goods meet the rules of origin.
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FAQ
What are the primary classification criteria for HS code 350510 (Dextrins and other modified starches)?
HS code 350510 covers dextrins and other modified starches. Dextrins are produced from starch by the action of heat or enzymes, resulting in partial hydrolysis. Modified starches are starches that have been chemically or physically altered to change their properties, such as solubility, viscosity, or stability. The key is that the product must be derived from starch and undergo modification to alter its original characteristics. Products that are simply purified or physically separated starches, without further modification, would typically fall under HS code 3505.10.00.00 in some jurisdictions or a more general starch heading (e.g., 3505.10.00.00 in the US, which covers dextrins and other modified starches).
How is the duty calculated for HS code 350510, and can you provide an example?
The duty calculation for HS code 350510 can involve both ad valorem (percentage of value) and specific duties (per unit of weight). For instance, the UK's tariff shows a rate of '8.00% + 14.00 GBP / 100 kg'. If you import 1,000 kg of modified starch valued at £5,000, the duty would be calculated as follows:
- Ad valorem duty: 8.00% of £5,000 = £400
- Specific duty: (1,000 kg / 100 kg) * £14.00 = 10 * £14.00 = £140
Total Duty: £400 + £140 = £540. It is crucial to consult the specific tariff schedule of the importing country for the exact duty rates applicable at the time of import.
What are some common preferential duty rates for HS code 350510 under trade agreements?
Preferential duty rates for HS code 350510 vary significantly depending on the trade agreement between the importing and exporting countries. For example, under the US tariff schedule, while the general Most Favored Nation (MFN) rate might apply, goods originating from countries with Free Trade Agreements (FTAs) may benefit from reduced or zero duties. The provided sample rates include 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', indicating duty-free entry for qualifying goods from specific countries under various trade pacts (e.g., Australia, Chile, South Korea, etc., depending on the specific tariff system referencing these codes). Importers must verify the rules of origin and eligibility criteria for each trade agreement to claim preferential treatment.
What documentation is typically required for importing goods classified under HS code 350510?
When importing dextrins and modified starches (HS 350510), standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the modified starch, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, and potentially a manufacturer's declaration or specification sheet confirming the product's composition and modification process to support its classification. Some countries may also require specific health or food safety declarations if the starch is intended for food-grade applications.
Are there specific subheadings within 350510 that differentiate types of modified starches, and how does this impact duty?
While HS code 350510 is a broad category for 'Dextrins and other modified starches,' many national tariff schedules provide further subdivisions (e.g., 8- or 10-digit codes) to distinguish between different types of modified starches or their specific applications. For example, a tariff might differentiate between chemically modified starches, physically modified starches, or starches modified by enzymatic treatment. These subheadings can carry different duty rates. For instance, a specific type of modified starch might have a higher ad valorem rate or a different specific duty component than another. Always consult the detailed tariff schedule of the importing country, using the full 8- or 10-digit code, to ascertain the precise duty rate applicable to your specific product.