HS 430390 Other

Import duty rates for HS code 430390, which covers 'Other' articles of apparel, clothing accessories and other articles of furskin not specified elsewhere in heading 4303, vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is typically 5.5% ad valorem. In the European Union, as accessed via the TARIC database, rates can range from 0% to 15% ad valorem depending on specific product details and origin. The UK Trade Tariff also shows varied rates. Importers should consult the specific tariff schedule of their destination country for precise rates. Preferential rates may apply under Free Trade Agreements (FTAs), potentially reducing or eliminating duties.

The calculation of import duty for HS code 430390 is typically based on the customs value of the goods, applying an ad valorem rate. For instance, if a shipment of finished fur-lined gloves (classified under 430390) has a declared customs value of $10,000 USD and the applicable MFN duty rate in the US is 5.5%, the duty would be calculated as: $10,000 (Customs Value) × 0.055 (Duty Rate) = $550 USD. Some countries may also apply specific duties based on quantity (e.g., per piece) or a combination of ad valorem and specific duties. Always verify the duty calculation basis and rates with the relevant customs authority.

When importing articles of furskin under HS code 430390, importers and customs brokers must be prepared to provide several key documents. These typically include a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin to claim preferential duty rates. Crucially, due to international regulations concerning endangered species (like CITES - Convention on International Trade in Endangered Species of Wild Fauna and Flora), specific permits or declarations may be required if the furskin originates from species listed under CITES. Importers must verify these requirements with the destination country's wildlife and customs authorities.

HS code 430390 is a residual category for articles of apparel, clothing accessories, and other articles of furskin that are not specifically classified elsewhere within heading 4303. Heading 4303 covers 'Articles of apparel, clothing accessories and other articles of furskin.' If an item is made wholly or partly of furskin and is not a garment (e.g., coats, jackets, trousers, dresses), a clothing accessory (e.g., hats, gloves, scarves), or a specific item covered by a more precise subheading within 4303, it will likely fall under 430390. For example, a decorative fur trim sold separately, or a small fur pouch not serving as a primary accessory, might be classified here. The key is that it must be an article of furskin and not fit into a more specific category.

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 430390, provided the goods meet the rules of origin stipulated in the agreement. For instance, if a shipment of fur-lined accessories originates from a country with a Free Trade Agreement (FTA) with the United States, and it qualifies as originating under that FTA's rules, it may be eligible for a preferential duty rate, potentially 0%. Similarly, goods imported into the EU from countries with Association Agreements may benefit from reduced tariffs. Importers must obtain a valid certificate of origin from the exporter and ensure compliance with all FTA requirements to claim these benefits. Consulting the specific text of the relevant trade agreement and the importing country's customs regulations is essential.