HS 382731 Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)
Quick Answer: Mixtures containing hydrochlorofluorocarbons (HCFCs), whether or not also containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but specifically excluding those with chlorofluorocarbons (CFCs), enter the UK at 6.00%, the EU at 6.50%, and the US at 3.7% for most favored nation (MFN) treatment, with certain trade agreements allowing duty-free entry, while a general rate of 25% applies otherwise. This classification is crucial for compliance with regulations concerning ozone-depleting substances. Importers and brokers should verify specific product compositions against the precise wording of the tariff. CustomTariffs aggregates this essential trade data for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827310000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827310000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827310000 | 3.7% | 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 3827.31?
Imports of Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 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 to Classify This HS Code?
What products does HS 382731 cover?
This subheading covers mixtures and preparations containing hydrochlorofluorocarbons (HCFCs), whether or not they also contain perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but crucially, they must not contain chlorofluorocarbons (CFCs). As per the World Customs Organization's Harmonized System Explanatory Notes for Heading 38.27, these are typically used as refrigerants, propellants, blowing agents, or solvents. For example, R-401A, a refrigerant blend containing HCFCs, would fall under this classification if it meets the specified composition criteria and lacks CFCs.
What falls outside HS 382731?
The following products are excluded from HS 382731: pure HCFCs, PFCs, or HFCs (which are classified under their respective headings, e.g., 2903.40 for certain fluorinated derivatives); mixtures containing chlorofluorocarbons (CFCs), which are typically classified under HS 382732; and products where the HCFC, PFC, or HFC content is incidental or not the primary characteristic. For instance, a cleaning solvent with a trace amount of an HCFC as a byproduct, but primarily composed of other organic solvents, would likely be classified elsewhere based on its main constituent.
What are common classification mistakes for HS 382731?
A common error is misinterpreting the exclusion of chlorofluorocarbons (CFCs). Importers may incorrectly classify mixtures containing even small amounts of CFCs under HS 382731, when they should be classified under HS 382732. This is a critical distinction governed by the specific chemical composition. Another mistake is failing to consider the primary function or composition of the mixture, potentially classifying a product under 382731 when its main component or intended use dictates a different heading, contrary to General Interpretative Rule 3.
How should importers classify products under HS 382731?
The correct procedure for classifying products under HS 382731 involves a thorough analysis of the product's chemical composition and intended use. Importers and customs brokers must obtain a detailed technical data sheet or certificate of analysis from the manufacturer, explicitly stating the presence and percentage of HCFCs, PFCs, and HFCs, and confirming the absence of CFCs. Cross-referencing this information with the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or EU TARIC, is essential to confirm the correct subheading.
How is the duty calculated for products under HS 382731?
A container of R-407C refrigerant, weighing 100 kg and declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 382731, assuming no preferential trade agreements apply and the product is not subject to specific import restrictions or quotas.
Which trade agreements reduce duties for HS 382731?
Several free trade agreements may reduce the applicable duty rate for HS 382731. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may be eligible for a preferential rate of Free. Similarly, for goods originating from countries with a Generalized System of Preferences (GSP) agreement with the United States, a reduced rate or Free may apply, often requiring a GSP Form A. For EU-originating goods entering the UK, a preferential rate of Free is typically available, necessitating an EUR.1 movement certificate or an origin declaration.
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FAQ
What are the import duty rates for HS code 382731 in the United States?
The U.S. Harmonized Tariff Schedule (HTS) provides specific duty rates for HS code 382731. The general Most Favored Nation (MFN) duty rate is 3.7% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from countries with an FTA with the U.S. might be eligible for duty-free entry (Free). Importers must ensure they have the correct country of origin documentation and claim the preferential treatment at the time of import. For instance, if the MFN duty is 3.7% and the declared value of the goods is $10,000, the calculated duty would be $10,000 * 0.037 = $370.
What specific criteria determine if a product falls under HS code 382731?
HS code 382731 is specifically for mixtures containing hydrochlorofluorocarbons (HCFCs). The key classification criteria are: 1) The presence of HCFCs is mandatory. 2) The mixture may also contain perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs). 3) The mixture must NOT contain chlorofluorocarbons (CFCs). If a mixture contains CFCs, it would be classified under a different heading. The exact composition and chemical analysis are crucial for accurate classification. Reference the World Customs Organization (WCO) Harmonized System Explanatory Notes for detailed guidance.
What documentation is typically required for importing goods classified under HS code 382731?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importers dealing with HS code 382731 may need to provide a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) to verify the chemical composition and confirm the absence of CFCs, as well as the presence of HCFCs, PFCs, or HFCs. If claiming preferential duty rates under an FTA, a Certificate of Origin (COO) is essential. Compliance with environmental regulations, such as those related to ozone-depleting substances, may also necessitate specific permits or declarations.
How do trade agreements, like those with Australia (AU) or South Korea (KR), impact the duty on HS code 382731?
Trade agreements significantly alter the duty rates for HS code 382731. For example, under the U.S. tariff schedule, goods originating from Australia (AU) or South Korea (KR) that meet the rules of origin under their respective FTAs are often eligible for duty-free entry (Free). This contrasts with the standard MFN rate of 3.7%. Importers must possess a valid Certificate of Origin to substantiate the claim for preferential treatment. Without proper documentation, the MFN rate or potentially a higher general rate would apply.
Are there any specific restrictions or regulations for importing HCFC-containing mixtures under HS code 382731?
Yes, HCFCs are controlled substances under international agreements like the Montreal Protocol due to their ozone-depleting potential. Importing HCFC-containing mixtures under HS code 382731 may be subject to specific national regulations and licensing requirements. For instance, in the U.S., the Environmental Protection Agency (EPA) regulates the import of HCFCs. Importers should consult the relevant environmental agencies in both the exporting and importing countries to ensure compliance with quotas, phase-out schedules, and any necessary permits or certifications before shipment.