HS 382732 Other, containing substances of subheadings 2903 71 to 2903 75
Quick Answer: Preparations containing substances of subheadings 2903 71 to 2903 75, such as certain halogenated derivatives of methane or ethane, imported under HS 382732 enter the UK at 6.00%, the EU at 6.50%, and the US at 3.7% (with numerous preferential rates including Free) or 25%. This classification applies to mixtures or preparations not elsewhere specified or included, where the active components fall within specific halogenated hydrocarbon categories. Importers should be aware of potential variations in preferential duty rates, particularly in the US market. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827320000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827320000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3827320000 | 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 3827.32?
Imports of Other, containing substances of subheadings 2903 71 to 2903 75 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 382732 cover?
This subheading covers mixtures and preparations containing substances of subheadings 2903 71 to 2903 75, which are specifically halogenated derivatives of methane, ethane, or ethene. These include compounds like chlorodifluoromethane (HCFC-22) and other hydrochlorofluorocarbons (HCFCs) when they are part of a mixture or preparation. The World Customs Organization (WCO) Harmonized System Nomenclature guides this classification, ensuring consistency in international trade. For example, refrigerant blends containing HCFCs fall under this category if the HCFC is the primary component by weight or value.
What falls outside HS 382732?
The following products are excluded from HS 382732: pure substances falling under subheadings 2903 71 to 2903 75, such as pure chlorodifluoromethane (HCFC-22) which would be classified under its specific subheading. Also excluded are mixtures where the halogenated derivative is not the predominant substance or where the mixture is specifically classified elsewhere in Chapter 38, such as certain fire extinguishing agents or aerosols not primarily composed of these specific HCFCs. For instance, a simple cleaning spray with a minor propellant of an HCFC would likely be classified under heading 3403.
What are common classification mistakes for HS 382732?
A common error is misinterpreting the "containing substances of subheadings 2903 71 to 2903 75" clause. Importers may incorrectly classify mixtures where these substances are present but not the primary or defining component, or where the mixture has a more specific classification under another heading. For example, a complex refrigerant blend with multiple components might be misclassified if the HCFC content is not carefully assessed against the overall composition and the specific definitions within the WCO HS. Adherence to General Interpretative Rule 1 and 3 is crucial.
How should importers classify products under HS 382732?
The correct procedure for classifying products under HS 382732 involves a detailed analysis of the product's composition. Importers and customs brokers must first identify all chemical constituents and their respective concentrations. They should then refer to the WCO HS Explanatory Notes and national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to determine if the mixture contains substances from subheadings 2903 71 to 2903 75 and if these are the predominant components. A Certificate of Analysis is essential documentation.
How is the duty calculated for products under HS 382732?
A shipment of 1,000 kilograms of a refrigerant blend containing chlorodifluoromethane (HCFC-22) and declared at a customs value of $5,000 USD would attract a US duty. Assuming the Most Favored Nation (MFN) duty rate for HS 382732 is 3.5% ad valorem, the duty would be $175.00 USD ($5,000 USD × 0.035). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for the year 2024.
Which trade agreements reduce duties for HS 382732?
Several free trade agreements may reduce the applicable duty rate for HS 382732, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods can achieve a duty rate of Free. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), the duty rate can also be Free. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and the product's origin.
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FAQ
What are the primary classification criteria for HS code 3827.32?
HS code 3827.32 specifically covers 'Other preparations containing substances of subheadings 2903.71 to 2903.75'. Therefore, the key classification criterion is the presence of specific halogenated derivatives of methane or ethane, as detailed in subheadings 2903.71 (bromochlorodifluoromethane, bromotrifluoromethane, dichlorodifluoromethane, dichlorofluoromethane, trichlorofluoromethane), 2903.72 (dibromotetrafluoroethanes, bromochlorotrifluoroethanes, dichlorotetrafluoroethanes, chloropentafluoroethane, etc.), 2903.73 (bromochlorodifluoromethane, bromotrifluoromethane, dichlorodifluoromethane, dichlorofluoromethane, trichlorofluoromethane), 2903.74 (other, perhalogenated), and 2903.75 (other, containing unsaturation). The preparation must contain one or more of these substances to be classified under 3827.32. If the preparation contains other substances not listed in 2903.71 to 2903.75, or if the primary function of the preparation is not related to these specific halogenated hydrocarbons, a different HS code may apply.
What are the typical import duty rates for HS code 3827.32, and how do preferential trade agreements impact them?
The Most Favored Nation (MFN) duty rate for HS code 3827.32 can vary. For example, in the United States, the general MFN rate is 6.00% ad valorem. However, numerous preferential trade agreements offer reduced or free entry. For instance, under agreements with countries like Australia (AU), Canada (C), Chile (CL), Colombia (CO), Israel (IL), South Korea (KR), Mexico (MA), Oman (OM), Peru (PE), Singapore (SG), and others, the duty rate can be Free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment, which often requires a valid Certificate of Origin. The EU TARIC system and the UK Trade Tariff also provide detailed duty rates and preferential access information for their respective jurisdictions.
How is the import duty for HS code 3827.32 calculated, and can you provide an example?
The duty for HS code 3827.32 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.00% and the declared customs value of a shipment of preparations containing substances of subheadings 2903.71 to 2903.75 is $10,000 USD, the import duty would be calculated as: $10,000 (Customs Value) × 0.06 (Duty Rate) = $600 USD. Importers and customs brokers must ensure accurate valuation and proper classification to avoid discrepancies. Some specific substances within this category might also be subject to excise duties or environmental taxes, depending on the importing country's regulations.
What documentation is typically required for importing goods classified under HS code 3827.32?
Standard import documentation is generally required for goods classified under HS code 3827.32. This typically includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Crucially, for preferential duty rates, a Certificate of Origin is often mandatory, demonstrating that the goods meet the rules of origin for the relevant trade agreement. Depending on the specific chemical composition and intended use, additional documentation might be necessary, such as Safety Data Sheets (SDS) or specific import permits, especially if the contained substances are regulated due to environmental or health concerns. Consulting the importing country's customs authority or a licensed customs broker is advisable.
Are there any specific trade agreements that significantly impact the import duties for HS code 3827.32 into the United States?
Yes, several trade agreements significantly impact import duties for HS code 3827.32 into the United States. The United States has Free Trade Agreements (FTAs) with countries such as Australia (AU), Bahrain (BH), Canada (C), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Under these agreements, goods that meet the relevant rules of origin criteria can be imported duty-free. For example, products originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) would likely enter the U.S. with a 0% duty rate. Importers must ensure they have the necessary documentation, particularly a valid Certificate of Origin, to claim these preferential rates. The USITC (United States International Trade Commission) website provides detailed information on tariff rates and trade agreements.