HS 380993 Of a kind used in the leather or like industries
Quick Answer: Preparations of a kind used in the leather or like industries imported under HS 380993 enter the UK at 6.00%, the EU at 6.30%, and the US with rates varying significantly, including 60%, 6.5%, and duty-free for certain trade partners. This classification covers finishing agents, tanning auxiliaries, and other chemical preparations specifically formulated for treating leather, hides, and similar materials during their processing. Importers should be aware of these diverse duty rates and potential preferential treatment options available in the US market. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809930000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3809930000 | 6.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 380993 | — | — | — |
| 3809931000 | 6.5% | Free (17 programs) | ["kg"] |
| 3809935000 | 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 3809.93?
Imports of Of a kind used in the leather 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, GSP, 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 380993 cover?
This subheading covers finishing agents and other products and preparations of a kind used in the leather or like industries, not elsewhere specified or included in Chapter 38. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these include substances that impart specific properties to leather, such as softness, water repellency, or color fastness, and are applied during the finishing stages of leather processing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific chemical formulations and their intended applications within this sector.
What falls outside HS 380993?
The following products are excluded from HS 380993: preparations for use in the textile, paper, or printing industries, even if they share similar chemical bases, as these are classified under other headings within Chapter 38. Also excluded are basic chemicals or simple mixtures that do not possess the specific finishing properties for leather. For instance, raw tanning agents or basic dyes not formulated for leather finishing would be classified elsewhere, often under headings like 3202 or 3204, respectively, based on their primary function and composition as per General Interpretative Rule 1.
What are common classification mistakes for HS 380993?
A common error is misclassifying products intended for other industries, such as textile finishing agents, under HS 380993. This often occurs when the product has a broad chemical composition that could theoretically be used in multiple sectors. Importers must carefully consider the specific intended use as indicated by the manufacturer's specifications and product literature. General Interpretative Rule 3(b) for mixtures and composite goods, and the principle of essential character, are crucial for accurate classification, ensuring the product's primary application dictates its HS code.
How should importers classify products under HS 380993?
The correct procedure for classifying products under HS 380993 involves a thorough review of the product's composition, intended use, and the specific definitions provided in the relevant tariff schedule, such as the USITC HTS or the EU TARIC. Importers and customs brokers should consult the product's Safety Data Sheet (SDS) and technical data sheets to ascertain its function in the leather industry. Cross-referencing with the WCO Explanatory Notes for Heading 3809 is also essential to confirm that the product meets the criteria for leather finishing agents.
How is the duty calculated for products under HS 380993?
A shipment of 1,000 kilograms of a leather fatliquoring agent, 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. The calculation is: 3.5% of $5,000 USD = $175.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 380993.0000.
Which trade agreements reduce duties for HS 380993?
Several free trade agreements may reduce the applicable duty rate for HS 380993, 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, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 380993, specifically for products used in the leather or like industries?
The Most Favored Nation (MFN) duty rate for HS code 380993 is typically 6.00% ad valorem. However, preferential duty rates can be significantly lower or even free for imports from countries with trade agreements. For example, imports from Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or zero duty rates under various trade agreements. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to determine the applicable rate based on the origin of the goods.
How is the import duty for HS code 380993 calculated? Can you provide an example?
The import duty for HS code 380993 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 for the leather industry valued at $10,000 USD is imported into a country with a 6.00% MFN duty rate, the duty payable would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 USD.
It is important to note that some products within this heading might have specific additional duties or taxes (like excise duties or VAT) that are calculated separately.
What are the key classification criteria to ensure a product is correctly classified under HS code 380993, 'Of a kind used in the leather or like industries'?
To be classified under HS code 380993, the product must be a preparation of a kind used in the finishing of leather, sheep or lamb skins, or other animal hides or skins. This category typically includes finishing agents, fatliquors, tanning auxiliaries, and other chemical preparations designed to impart specific properties such as softness, water resistance, color fastness, or a particular finish to the leather. The key criterion is the intended end-use in the leather or similar industries. Products used in textile finishing, for example, would generally fall under different HS codes.
What documentation is typically required for importing goods classified under HS code 380993?
Standard import documentation for HS code 380993 generally 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 importing country and the specific nature of the chemical preparation, additional documentation might be required. This could include a Certificate of Origin to claim preferential duty rates, Material Safety Data Sheets (MSDS) or Safety Data Sheets (SDS) for chemical products, and potentially specific import licenses or permits if the product is subject to regulatory controls (e.g., environmental or health regulations). Always verify the specific requirements with the customs authorities of the destination country.
Which major trade agreements offer preferential duty rates for HS code 380993, and how can importers benefit?
Several trade agreements can offer preferential duty rates for HS code 380993. For instance, agreements like the United States-Mexico-Canada Agreement (USMCA), the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), and various bilateral free trade agreements (FTAs) between countries can reduce or eliminate duties. Importers can benefit by obtaining a valid Certificate of Origin from the exporter, which certifies that the goods meet the rules of origin stipulated in the relevant FTA. This certificate must be presented to customs authorities at the time of import to claim the preferential tariff treatment. Examples of countries often listed with preferential rates include Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and South Korea (KR), depending on the specific trade relationship with the importing country.