HS 380992 Of a kind used in the paper or like industries
Quick Answer: Chemical products of a kind used in the paper or like industries, classified under HS code 380992, enter the UK at 6.00%, the EU at 6.30%, and the US with rates varying from 6.5% ad valorem to free for certain preferential trade agreement partners. This classification encompasses a range of chemical preparations, such as sizing agents, finishing agents, and other auxiliaries specifically formulated for use in the manufacturing or processing of paper, cardboard, and similar materials. Importers should carefully review the specific product composition and intended use to ensure correct classification and to identify potential eligibility for preferential duty rates in the US. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809920000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809920000 | 6.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 380992 | — | — | — |
| 3809921000 | 6.5% | Free (17 programs) | ["kg"] |
| 3809925000 | 6% | 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 3809.92?
Imports of Of a kind used in the paper or like industries 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, and 15 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 380992 cover?
This subheading covers finishing agents of a kind used in the paper or like industries, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes chemical preparations designed to impart specific properties to paper or similar materials during their manufacturing or finishing processes, such as sizing agents, coating compounds, and softening agents not elsewhere specified.
What falls outside HS 380992?
The following products are excluded from HS 380992: basic chemicals, prepared binders for printing inks or printing paints, pigments, opacifiers, and other preparations for coloring or imparting gloss, as well as products specifically classified under other headings of Chapter 38 or other chapters of the HS. For example, simple starches or dextrins used as binders, even if for paper, would typically be classified elsewhere based on their primary function and composition.
What are common classification mistakes for HS 380992?
A common error is misclassifying complex chemical preparations that may have multiple uses or components. For instance, a product intended for paper finishing but also possessing significant adhesive properties might be incorrectly placed here instead of under a heading for adhesives. This often arises from not adhering to General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods, which prioritizes the essential character of the product.
How should importers classify products under HS 380992?
The correct procedure for classifying products under HS 380992 involves a thorough analysis of the product's intended use, its chemical composition, and its specific function within the paper manufacturing or finishing process. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and consider any relevant Explanatory Notes from the WCO to ensure accurate classification.
How is the duty calculated for products under HS 380992?
A shipment of 1,000 kilograms of a paper sizing 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 declared value ($2,500 USD × 0.05 = $125.00), as published in the USITC Harmonized Tariff Schedule for subheading 380992.0000.
Which trade agreements reduce duties for HS 380992?
Several free trade agreements may reduce the applicable duty rate for HS 380992, 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. To claim this preference, a valid USMCA country of origin certificate or a producer's declaration is typically required by US Customs and Border Protection (CBP).
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FAQ
What are the typical import duty rates for HS code 380992, specifically for products used in the paper industry?
The Most Favored Nation (MFN) duty rate for HS code 380992, covering finishing agents of a kind used in the paper or like industries, is typically 6.00% ad valorem. However, preferential duty rates are available for many trading partners. For example, under certain trade agreements, goods from Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may receive duty-free entry (0%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.
How is the import duty for HS code 380992 calculated, and can you provide an example?
The duty for HS code 380992 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of finishing agents valued at $10,000 USD is imported and subject to the MFN duty rate of 6.00%, the import duty would be calculated as follows: $10,000 (value) × 0.06 (duty rate) = $600 USD. Always ensure the customs value is determined according to the relevant valuation rules of the importing country.
What are the key classification criteria for products to be classified under HS 380992?
To be classified under HS code 380992, the product must be a chemical preparation or product of a kind used in the paper or like industries for finishing purposes. This typically includes agents that impart specific properties such as stiffness, water repellency, or improved printability to paper or similar materials. The preparation's intended use and its functional role in the paper manufacturing or finishing process are critical for correct classification. Preparations for other uses, or those not specifically for finishing, would fall under different HS codes.
What documentation is typically required for importing goods classified under HS 380992?
Standard import documentation for HS code 380992 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 country of import and the specific nature of the finishing agents, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates, safety data sheets (SDS) for chemical products, and potentially specific import licenses or permits if the chemicals are regulated. Importers and customs brokers should verify these requirements with the customs authorities of the destination country.
Which major trade agreements commonly offer preferential duty rates for HS code 380992?
Several trade agreements provide preferential duty rates for goods classified under HS 380992. For example, the United States has agreements with countries like Chile (USCMA), South Korea (KORUS FTA), and Australia (AANZFTA, though the US is not a party to AANZFTA, it is relevant for other countries), offering reduced or zero duties. The European Union's TARIC system also lists preferential rates for goods from countries with which the EU has trade agreements. Similarly, the UK Trade Tariff reflects preferences for goods originating from countries with UK trade deals. Common examples of preferential treatment include rates of Free (0%) for imports from countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), as indicated in some tariff schedules. Always confirm the specific preferential rates and eligibility criteria for each trade agreement.