HS 670290 Of other materials
Quick Answer: Artificial flowers, foliage, fruit, and parts thereof, not elsewhere specified or included, imported under HS 670290 enter the UK at 4.00%, the EU at 4.70%, and the US with rates varying from Free to 60%, depending on the country of origin. This classification captures decorative items made from materials other than paper, paperboard, or textiles, such as plastics, metals, or glass. Importers should verify specific preferential duty rates for the US market based on trade agreements. According to CustomTariffs data, careful attention to the specific material composition is crucial for accurate classification and duty assessment across these jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6702900000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6702900000 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6702901000 | 4.7% | Free (17 programs) | ["No."] |
| 670290 | — | — | — |
| 6702903500 | 9% | Free (17 programs) | ["No."] |
| 6702906500 | 17% | Free (17 programs) | ["No."] |
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 6702.90?
Imports of Of other materials 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 670290 cover?
This subheading covers artificial flowers, foliage, and fruit, as well as articles thereof, that are not made from paper, paperboard, or textiles, and are not specifically classified under other subheadings within heading 6702. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category includes items crafted from materials such as plastics, rubber, metals, or glass, provided they are designed to resemble natural flowers, foliage, or fruit.
What falls outside HS 670290?
The following products are excluded from HS 670290: artificial flowers, foliage, and fruit made from paper, paperboard, or textiles, which are classified under other headings. Additionally, articles that are not primarily designed to resemble natural flora or fruit, even if they incorporate similar elements, are not covered. For instance, purely decorative items made of glass or metal that do not mimic botanical forms, or functional items like plastic plant pots, would be classified elsewhere, often under headings related to their constituent material or primary function.
What are common classification mistakes for HS 670290?
A common error is misinterpreting the "other materials" aspect of this subheading, leading to the incorrect classification of items made from textiles or paper. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Importers may also mistakenly classify composite articles where one material predominates, failing to apply GRI 3 for composite goods, or incorrectly classifying items that are not clearly imitative of natural flora or fruit.
How should importers classify products under HS 670290?
The correct procedure for classifying products under HS 670290 involves a systematic approach. First, determine if the product is an artificial flower, foliage, or fruit, or an article thereof. Second, verify that the primary constituent material is not paper, paperboard, or textile. If these conditions are met, consult the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, to confirm that no more specific subheading exists. Importers and customs brokers should meticulously review product composition and intended use.
How is the duty calculated for products under HS 670290?
A plastic artificial rose bouquet weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $7.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is: 7.0% × $100 USD = $7.00 USD. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 6702.90.0000.
Which trade agreements reduce duties for HS 670290?
Several free trade agreements may reduce the applicable duty rate for HS 670290, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer preferential rates, often Free, for goods from eligible 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 670290, 'Of other materials'?
The Most Favored Nation (MFN) duty rate for HS code 670290 can vary. For example, in the United States, the rate is 4.7% ad valorem. In the European Union, the rate is 4.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. These rates are subject to change and may be influenced by trade agreements.
How are preferential duty rates applied to HS code 670290 under trade agreements?
Many trade agreements offer preferential duty rates for goods classified under HS 670290. For instance, goods originating from countries with preferential status (e.g., Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Singapore (SG), and others listed with 'Free' access) may be eligible for duty-free entry or significantly reduced rates, provided they meet the rules of origin stipulated in the respective trade agreement. Importers must possess valid proof of origin to claim these benefits.
What criteria determine if an item falls under HS code 670290, 'Of other materials'?
HS code 670290 is a residual category for artificial flowers, foliage, and fruit, and parts thereof, that are not specifically classified under other headings within Chapter 67. This means items made from materials not explicitly mentioned in other subheadings of 6702 (such as paper, cardboard, textiles, plastics, or rubber) would generally fall here. The key is that the item must be an artificial flower, foliage, or fruit, or a part thereof, and its primary constituent material is not otherwise classified.
How is the import duty for HS code 670290 calculated? Provide an example.
The duty for HS code 670290 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of artificial flowers made from a material not specified elsewhere is valued at $10,000 and the MFN duty rate is 4.7%, the import duty would be calculated as: $10,000 (Value) × 0.047 (Duty Rate) = $470. If a specific duty (e.g., per unit) is applicable, the calculation would be based on the quantity multiplied by the per-unit rate.
What documentation is typically required for importing goods under HS code 670290?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For claiming preferential duty rates under trade agreements, a Certificate of Origin or a declaration of origin meeting the specific requirements of the agreement is mandatory. Depending on the importing country and the nature of the goods, additional certifications related to safety or material composition might be requested by customs authorities.