HS 350520 Glues
Quick Answer: Glues imported under HS 350520 enter the UK at 8.00%, the EU with rates varying from 8.30% plus a specific amount per 100 kg up to a maximum of 11.50%, and the US at 2.1¢/kg + 2.9% or free for certain trade agreements. This code specifically covers dextrins and other modified starches used as glues or adhesives. Importers should be aware of the complex EU duty structure which includes a specific component and a maximum ad valorem rate. For the US, preferential trade agreements can eliminate duties entirely. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3505200000 | — | — | — |
| 3505203000 | 8.00 % | — | — |
| 3505201000 | 8.00 % | — | — |
| 3505205000 | 8.00 % | — | — |
| 3505209000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3505200000 | — | — | — |
| 3505201000 | 8.30 % + 4.50 EUR / 100 kg MAX 11.50 % | — | — |
| 3505203000 | 8.30 % + 8.90 EUR / 100 kg MAX 11.50 % | — | — |
| 3505205000 | 8.30 % + 14.20 EUR / 100 kg MAX 11.50 % | — | — |
| 3505209000 | 8.30 % + 17.70 EUR / 100 kg MAX 11.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3505200000 | 2.1¢/kg + 2.9% | 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 3505.20?
Imports of Glues 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 350520 cover?
This subheading covers glues and other prepared adhesives, not elsewhere specified or included, which are based on dextrins or other modified starches. According to the World Customs Organization's Harmonized System Explanatory Notes, these products are typically water-soluble and used for bonding various materials. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to adhesives derived from modified starches, such as those used in paper manufacturing, bookbinding, and packaging, provided they do not fall under more specific headings like those for synthetic glues.
What falls outside HS 350520?
The following products are excluded from HS 350520: glues and adhesives based on synthetic polymers or proteins, such as casein glues, which are classified under different headings (e.g., 3506). Also excluded are natural gums and starches not specifically modified for adhesive purposes, and finished articles incorporating adhesives. For instance, adhesive tapes or labels, even if using a starch-based adhesive, are typically classified based on the tape or label itself, not the adhesive component alone, often falling under headings like 3919 for self-adhesive plates, sheets, film, foil, tape, and other flat shapes.
What are common classification mistakes for HS 350520?
A common error is misclassifying glues based on synthetic polymers or other materials under this heading. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly assume any starch-based adhesive belongs here without considering if it's a "modified" starch or if a more specific heading exists. For example, glues primarily composed of synthetic resins, even if containing some starch derivatives, would likely be classified under HS 3506.
How should importers classify products under HS 350520?
The correct procedure for classifying products under HS 350520 involves a thorough examination of the product's composition 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 from the World Customs Organization. Key considerations include verifying that the adhesive is based on dextrins or other modified starches and is not specifically covered elsewhere. If the product is a mixture, the principles of GIR 3 should be applied to determine the essential character.
How is the duty calculated for products under HS 350520?
A shipment of 1,000 kilograms of a starch-based adhesive, 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 customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3505.20.0000. Note that specific rates can vary based on origin and trade agreements.
Which trade agreements reduce duties for HS 350520?
Several free trade agreements may reduce the applicable duty rate for HS 350520, 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. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP requires a GSP Form A. Specific preferential rates and documentation requirements should always be verified with the importing country's customs authority.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 350520 (Glues)?
Import duty rates for HS code 350520 (Glues) vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.1¢/kg + 2.9%. In the European Union, under TARIC, rates can range from 8.00% ad valorem to more complex calculations like 8.30% + 4.50 EUR / 100 kg, with a maximum of 11.50%. The UK Trade Tariff also shows varied rates. Importers must consult the specific tariff schedule of the importing country for precise rates.
How is the duty for HS code 350520 calculated, and can you provide an example?
The duty calculation for HS code 350520 often involves a combination of ad valorem (based on value) and specific duties (based on weight or quantity). For instance, if a shipment of glues is subject to a rate of 2.1¢/kg + 2.9% ad valorem, and the shipment weighs 10,000 kg with a declared value of $5,000 USD, the duty would be calculated as follows: Specific duty = 10,000 kg * 2.1¢/kg = 21,000¢ = $210 USD. Ad valorem duty = 2.9% of $5,000 USD = $145 USD. Total duty = $210 USD + $145 USD = $355 USD. Always verify the exact calculation method and currency for the destination country.
What are the classification criteria for glues under HS code 350520?
HS code 350520 covers 'Glues and other adhesive preparations, put up for retail sale as glue or adhesive, not exceeding 3 kg or 3 L'. This heading specifically applies to adhesives that are packaged for consumer use. The key classification criteria are the product's function as an adhesive, its composition (often based on starches, dextrins, or other modified starches, or synthetic polymers), and its presentation (retail packaging not exceeding 3 kg or 3 L). Products not meeting these criteria, such as industrial adhesives in bulk packaging, would be classified elsewhere.
Which trade agreements offer preferential duty rates for HS code 350520?
Several trade agreements can provide preferential duty rates for HS code 350520. For example, the US HTS lists 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' for certain origins, indicating preferential treatment under various free trade agreements (e.g., CAFTA-DR, USMCA, Korea-US FTA, etc.). Similarly, the EU TARIC and UK Trade Tariff reference preferential rates for goods originating from countries with which they have trade agreements. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing glues under HS code 350520?
Standard documentation for importing glues under HS code 350520 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the glue, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates, safety data sheets (SDS) to confirm compliance with chemical safety regulations, and potentially specific import permits or licenses if the product contains regulated substances or is subject to specific import controls. Always consult the customs authority of the importing country for a comprehensive list.