HS 380991 Other
Quick Answer: Textile finishing agents imported under HS 380991 enter the UK at 6.00%, the EU at 6.30%, and the US at 25% (MFN). This classification covers finishing agents, including softening, lubricating, and preserving agents, specifically designed for textiles, paper, or leather. Importers should note the significant duty rate disparity in the US, where preferential rates may apply to certain trading partners. According to CustomTariffs, understanding these variations is crucial for accurate duty assessment and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809910000 | 6.00 % | — | — |
| 3809910090 | 6.00 % | — | — |
| 3809910020 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809910000 | 6.30 % | — | — |
| 3809910020 | 6.30 % | — | — |
| 3809910090 | 6.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809910000 | 6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3% (1 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 3809.91?
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)
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 380991 cover?
This subheading covers finishing agents and other products and preparations used in the textile, paper, leather, fur-skin, or similar industries, not elsewhere specified or included in heading 3809. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a wide array of chemical preparations designed to impart specific properties or facilitate processes in these sectors. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses products like softening agents, stiffening agents, and printing auxiliaries not specifically enumerated under other subheadings of 3809.
What falls outside HS 380991?
The following products are excluded from HS 380991: preparations for use in the manufacture of paper, which are classified under heading 3203 or 3204; certain dyeing or finishing preparations that are specifically classified elsewhere based on their primary function or composition, such as pigments or colorants under Chapter 32; and finished articles of textiles, paper, or leather, even if they have undergone finishing treatments. For example, a finished dyed fabric would not be classified here, nor would a prepared leather dressing that is considered a cosmetic or toiletry preparation under Chapter 33.
What are common classification mistakes for HS 380991?
A common error is misinterpreting the "other" designation, leading to the classification of products that are more specifically described under other subheadings of heading 3809 or even in different chapters. For example, textile printing inks, which are specifically mentioned in the explanatory notes for heading 3215, should not be classified under 380991. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates classification by the essential character of the good, is crucial to avoid these mistakes.
How should importers classify products under HS 380991?
The correct procedure for classifying products under HS 380991 involves a thorough examination of the product's composition, intended use, and any specific exclusions outlined in the relevant tariff schedule. Importers and customs brokers must consult the Explanatory Notes of the WCO Harmonized System and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff. If a product is a finishing agent or preparation for the textile, paper, or leather industries and is not specifically covered elsewhere, then 380991 is likely applicable.
How is the duty calculated for products under HS 380991?
A shipment of 1,000 kilograms of a textile softening 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 5.0% ad valorem, applied to the 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 380991, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 380991?
Several free trade agreements may reduce the applicable duty rate for HS 380991, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a preferential rate of Free. For goods originating in Canada or Mexico, a self-certified origin statement is typically required. Additionally, depending on the origin of the goods and the specific jurisdiction, other agreements like the Generalized System of Preferences (GSP) might offer reduced or duty-free entry, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 380991?
HS code 380991, covering 'Finishing agents,of a kind used in the textile, paper making, leather, fur, or similar industries, not elsewhere specified or included: Other', has varying duty rates depending on the importing country and trade agreements. For instance, the U.S. Most Favored Nation (MFN) rate is 6.00% ad valorem. However, preferential rates apply under various trade agreements. For example, under the US-Australia Free Trade Agreement, goods from Australia may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS code 380991 calculated, using an example?
The duty for HS code 380991 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 finishing agents classified under 380991 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.00%, the import duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 USD. Always ensure the customs value is correctly determined according to the relevant valuation rules.
What are the key classification criteria for products falling under HS code 380991?
HS code 380991 is a residual category for finishing agents used in specific industries (textile, paper making, leather, fur, etc.) that are not specifically classified under other subheadings within Chapter 38. The key criteria are: 1) The product must be a 'finishing agent' – a substance applied to impart specific qualities or to aid in processing. 2) It must be intended for use in the textile, paper making, leather, fur, or similar industries. 3) It must not be classifiable under any other more specific heading or subheading within Chapter 38 or elsewhere in the Nomenclature. Importers must provide detailed technical descriptions and intended use information to customs authorities to support this classification.
Which trade agreements commonly offer preferential duty rates for goods classified under HS 380991?
Many trade agreements can provide preferential duty rates for products under HS code 380991. For example, the European Union's Generalized Scheme of Preferences (GSP) offers reduced or zero duties for eligible developing countries. Similarly, bilateral agreements like the USMCA (United States-Mexico-Canada Agreement) or the EU's association agreements with various countries can impact duty rates. The provided sample rates indicate potential preferences: 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 3% (JP)' suggest duty-free entry from countries like Australia (AU), Canada (CA), Mexico (MX) under specific agreements, and a 3% rate for Japan (JP). Importers should verify eligibility and specific preferential rates through the tariff database of the destination country.
What documentation is typically required when importing goods under HS code 380991?
When importing goods classified under HS code 380991, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, to support the classification and ensure compliance, importers may need to provide a detailed product description, including the chemical composition and intended use of the finishing agent. Certificates of Origin may be necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific nature of the product, safety data sheets (SDS) or certificates of analysis might also be requested by customs authorities.