HS 381400 Based on butyl acetate
Quick Answer: Mixtures of organic solvents and diluents, not elsewhere specified or included, based on butyl acetate, enter the UK duty-free, the EU at 6.50% ad valorem, and the US at 6.5% ad valorem (MFN). This classification covers a range of solvent mixtures used for cleaning, degreasing, or as thinners, particularly those where butyl acetate is a primary component. Importers should be aware of potential variations in specific rates within the US, which can include specific duties and preferential rates for certain trade agreements. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3814001000 | 0.00 % | — | — |
| 3814001090 | 0.00 % | — | — |
| 3814009040 | 0.00 % | — | — |
| 3814009099 | 0.00 % | — | — |
| 3814001010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3814009099 | 6.50 % | — | — |
| 3814001000 | 6.50 % | — | — |
| 3814009000 | 6.50 % | — | — |
| 3814009040 | 6.50 % | — | — |
| 3814001010 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 381400 | — | — | — |
| 3814001000 | 6.5% | Free (17 programs) | ["kg"] |
| 3814002000 | 6.5% | Free (17 programs) | ["kg"] |
| 38140050 | 6% | Free (17 programs) | — |
| 3814005010 | — | — | ["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 3814.00?
Imports of Based on butyl acetate 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 381400 cover?
This subheading covers mixtures of halogenated hydrocarbons, used as cleaning preparations, based on butyl acetate. According to the World Customs Organization's Harmonized System Nomenclature, these are typically formulated solvents designed for degreasing or cleaning purposes, often containing a blend of chlorinated or brominated hydrocarbons along with butyl acetate as a primary solvent. The USITC Harmonized Tariff Schedule and the EU's TARIC database confirm this scope, emphasizing their application in industrial cleaning and maintenance.
What falls outside HS 381400?
The following products are excluded from HS 381400: pure butyl acetate (classified under 2915 33), simple mixtures of halogenated hydrocarbons not containing butyl acetate, and cleaning preparations not based on butyl acetate or halogenated hydrocarbons. For instance, general-purpose industrial solvents like mineral spirits (classified under 2710) or acetone-based cleaners (classified under 3824) would not fall under this specific subheading, even if used for similar cleaning functions.
What are common classification mistakes for HS 381400?
A common error is misclassifying complex mixtures where butyl acetate is present but not the primary solvent or where other significant components dictate a different classification. For example, if a preparation contains a higher proportion of a different ester or a significant amount of a non-halogenated hydrocarbon, it might fall under heading 3824. Adherence to General Rule of Interpretation (GRI) 3, particularly GRI 3(b) for mixtures, is crucial for accurate classification.
How should importers classify products under HS 381400?
The correct procedure for classifying products under HS 381400 involves a thorough analysis of the product's composition and intended use. Importers and customs brokers must consult the product's Safety Data Sheet (SDS) or technical specifications to identify all constituent chemicals and their respective percentages. This information should then be cross-referenced with the explanatory notes of the Harmonized System and relevant national tariff schedules, such as the USITC HTS or EU TARIC, to confirm that butyl acetate is a primary component and that the mixture meets the criteria for halogenated hydrocarbon-based cleaning preparations.
How is the duty calculated for products under HS 381400?
A shipment of "Butyl Acetate Based Industrial Degreaser" weighing 1,000 kilograms and declared at a customs value of $5,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.7% ad valorem, the duty would be $185.00 ($5,000 × 0.037). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 381400?
Several free trade agreements may reduce the applicable duty rate for HS 381400, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty-free rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from certain developing countries. To claim these preferences, a valid self-certified origin statement or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.
```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 381400, specifically for products based on butyl acetate?
The import duty rates for HS code 381400, which covers "Other organic composite solvents and diluted varnishes", can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.7¢/kg + 60% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can be Free (e.g., for goods originating from Australia (AU), Canada (CA), Mexico (MX) under USMCA, Chile (CL), etc.). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate. The EU TARIC system and the UK Trade Tariff also provide detailed duty information for this heading, often with rates around 6.5% ad valorem for non-preferential trade.
How is the import duty for HS code 381400 calculated, especially when it involves a combination of specific and ad valorem rates?
When the duty calculation involves both a specific rate (e.g., per kilogram) and an ad valorem rate (a percentage of the value), both components are typically applied. For instance, using the US HTS rate of 3.7¢/kg + 60% ad valorem for HS 381400: If you import 100 kg of a product valued at $1,000 USD, the specific duty would be 100 kg * $0.037/kg = $3.70 USD. The ad valorem duty would be 60% of $1,000 USD = $600.00 USD. The total duty would be $3.70 + $600.00 = $603.70 USD. Always ensure you are using the correct exchange rates and valuation methods as per the importing country's customs regulations.
What are the key classification criteria for goods to be classified under HS code 381400, particularly concerning butyl acetate?
HS code 381400 applies to 'Other organic composite solvents and diluted varnishes, not elsewhere specified or included'. The key criteria are that the product must be an organic composite solvent or a diluted varnish. 'Composite' implies a mixture of two or more organic solvents. If butyl acetate is a significant component or the primary solvent in such a mixture, and the mixture is used as a solvent or a diluted varnish, it would likely fall under this heading, provided it's not more specifically classified elsewhere (e.g., as a specific chemical compound under Chapter 29 or a finished product like paint under Chapter 32). The WCO (World Customs Organization) Explanatory Notes provide further guidance on the scope of this heading.
Which common trade agreements offer preferential duty rates for HS code 381400, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for goods classified under HS code 381400. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada and Mexico may qualify for duty-free entry. Similarly, agreements with countries like South Korea (KR), Chile (CL), and Australia (AU) often list 'Free' as the preferential rate for this code in their respective tariff schedules. To claim preferential treatment, importers typically need to provide a Certificate of Origin or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. This documentation is crucial for customs brokers and importers to present to customs authorities.
Are there specific documentation requirements beyond a Certificate of Origin when importing products classified under HS 381400?
Beyond a Certificate of Origin for preferential duty claims, importers and customs brokers should be prepared to provide other documentation for HS code 381400. This may include a detailed Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) to confirm the composition and hazardous properties of the organic composite solvent or diluted varnish, especially if it contains regulated substances. Commercial invoices detailing the value, quantity, and description of the goods are standard. Packing lists are also essential. Depending on the importing country's regulations and the specific components of the product, additional permits or licenses related to chemical imports or environmental regulations might be required. Consulting the importing country's customs authority or a licensed customs broker is advisable.