HS 382460 Sorbitol other than that of subheading 2905 44
Quick Answer: Sorbitol other than that of subheading 2905 44, imported under HS 382460, enters the US at 4.9% ad valorem (MFN), the EU at rates such as 9.00% ad valorem plus 37.80 EUR per 100 kg, and the UK at rates such as 8.00% ad valorem plus 31.00 GBP per 100 kg. This classification covers sorbitol in various forms, excluding that specifically classified as a chemical derivative under subheading 2905 44. Importers should be aware of the mixed duty structures, combining ad valorem and specific duties, particularly in the EU and UK markets, which can significantly impact landed costs. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824600000 | — | — | — |
| 3824601900 | 8.00 % + 31.00 GBP / 100 kg | — | — |
| 3824609900 | 8.00 % + 44.00 GBP / 100 kg | — | — |
| 3824601100 | 6.00 % + 13.00 GBP / 100 kg | — | — |
| 3824609100 | 6.00 % + 19.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824601900 | 9.00 % + 37.80 EUR / 100 kg | — | — |
| 3824609100 | 7.70 % + 23.00 EUR / 100 kg | — | — |
| 3824600000 | — | — | — |
| 3824601100 | 7.70 % + 16.10 EUR / 100 kg | — | — |
| 3824609900 | 9.00 % + 53.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824600000 | 4.9% | 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 3824.60?
Imports of Sorbitol other than that of subheading 2905 44 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 382460 cover?
This subheading covers sorbitol, excluding that classified under subheading 2905.44. According to the World Customs Organization's Harmonized System Nomenclature, sorbitol is a sugar alcohol. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to sorbitol in its various forms, such as crystalline or aqueous solutions, when not specifically enumerated elsewhere and not meeting the criteria for classification as a pure chemical substance under Chapter 29. It is typically used as a sweetener, humectant, and bulking agent in food, pharmaceutical, and cosmetic industries.
What falls outside HS 382460?
The following products are excluded from HS 382460: sorbitol specifically classified under subheading 2905.44, which pertains to acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives, specifically sorbitol. Additionally, any mixtures containing sorbitol where sorbitol is not the predominant component by weight or value, or where other components dictate a different classification under Chapter 38 or other chapters, would not fall under this subheading. For instance, finished pharmaceutical preparations containing sorbitol would be classified according to their primary therapeutic function.
What are common classification mistakes for HS 382460?
A common error is misinterpreting the exclusion of sorbitol under subheading 2905.44. This exclusion is critical; if the sorbitol meets the chemical purity and structural definitions for classification as a specific chemical compound under Chapter 29, it must be classified there, not under 3824.60. Importers may also incorrectly classify sorbitol-containing mixtures under 3824.60 when the mixture's primary function or composition warrants classification elsewhere, such as in Chapter 21 for food preparations, failing to adhere to General Interpretative Rule 3 for mixtures.
How should importers classify products under HS 382460?
The correct procedure for classifying sorbitol under HS 382460 involves a two-step process. First, determine if the product is indeed sorbitol. Second, verify that it is not specifically classified under subheading 2905.44. Importers and customs brokers must consult the product's technical specifications, including its purity and chemical composition. Referencing the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential to confirm the correct subheading and any applicable notes or exclusions.
How is the duty calculated for products under HS 382460?
A shipment of 1,000 kilograms of crystalline sorbitol, 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 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 3824.60. Note that specific country rates or trade agreement rates may differ.
Which trade agreements reduce duties for HS 382460?
Several free trade agreements may reduce the applicable duty rate for HS 382460, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain 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 importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 382460 (Sorbitol, excluding subheading 2905.44)?
Import duty rates for HS code 382460 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) rate of 4.9% ad valorem. The European Union (via TARIC) often has rates around 7.70% + 23.00 EUR / 100 kg. The United Kingdom's Trade Tariff may show rates such as 8.00% + 31.00 GBP / 100 kg or 6.00% + 13.00 GBP / 100 kg. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty. Preferential rates under Free Trade Agreements (FTAs) can reduce or eliminate these duties for eligible goods.
How is the import duty for HS 382460 calculated, considering its mixed duty rate structure?
Many countries apply a compound duty for HS 382460, which includes both an ad valorem percentage and a specific duty based on weight. For instance, if a country has a duty rate of 7.70% ad valorem + 23.00 EUR per 100 kg, and you import 1,000 kg of sorbitol valued at 2,000 EUR: The ad valorem portion would be 7.70% of 2,000 EUR = 154 EUR. The specific duty portion would be (1,000 kg / 100 kg) * 23.00 EUR = 10 * 23.00 EUR = 230 EUR. The total duty would be 154 EUR + 230 EUR = 384 EUR. Always verify the exact calculation method and units (e.g., per 100 kg, per tonne) in the destination country's tariff.
What are the key criteria to ensure correct classification under HS code 382460?
HS code 382460 covers sorbitol when it is not classified under subheading 2905.44 (which typically refers to pure sorbitol in its most basic chemical form). This means 382460 is generally for sorbitol that is in aqueous solution, or perhaps in a form that is not considered a pure chemical substance of Chapter 29. Key classification criteria include the physical form (e.g., solid, liquid, solution), purity, and intended use. Importers should refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for detailed guidance on distinguishing between 2905.44 and 3824.60.
Which trade agreements commonly offer preferential duty rates for HS 382460?
Sorbitol (HS 382460) may benefit from preferential duty rates under various Free Trade Agreements (FTAs). For example, the United States has FTAs with countries like Chile (CL), Australia (AU), and Singapore (SG), which may offer reduced or duty-free entry depending on rules of origin. The EU has numerous trade agreements (e.g., with South Korea (KR), Canada (CA), Japan (JP)) that could impact duties. The UK also has a growing list of trade agreements post-Brexit. Importers must confirm the specific agreement, ensure the sorbitol meets the relevant rules of origin, and possess the necessary proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment.
What documentation is typically required for importing sorbitol under HS code 382460?
Standard import documentation for HS 382460 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the sorbitol, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), a Certificate of Analysis (CoA) to verify product specifications and purity, and potentially health or food safety declarations if the sorbitol is intended for food or pharmaceutical use. Customs brokers should verify the exact requirements with the importing country's customs authority (e.g., US Customs and Border Protection, HM Revenue & Customs, national customs agencies within the EU).