HS 830990 Other
Quick Answer: Articles of base metal, not elsewhere specified, under HS 830990 enter the UK duty-free, the EU at rates up to 3.70%, and the US at rates ranging from free to 45%. This residual classification applies to closures, caps, and similar articles of base metal not specifically provided for in other headings within Chapter 83. Importers should carefully review the specific subheadings within 830990 for each jurisdiction, as the precise duty rate can vary based on the material and specific function of the article. According to CustomTariffs data, understanding these nuances is crucial for accurate declaration and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8309900000 | — | — | — |
| 8309901000 | 0.00 % | — | — |
| 8309909000 | 0.00 % | — | — |
| 8309909010 | 0.00 % | — | — |
| 8309909090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8309901000 | 3.70 % | — | — |
| 8309909010 | 2.70 % | — | — |
| 8309900000 | — | — | — |
| 8309909000 | 2.70 % | — | — |
| 8309909090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8309900025 | — | — | ["kg","No."] |
| 8309900085 | — | — | ["kg","No."] |
| 83099000 | 2.6% | Free (17 programs) | — |
| 8309900020 | — | — | ["kg","No."] |
| 8309900080 | — | — | ["kg","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 8309.90?
Imports of Other 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 830990 cover?
This subheading covers other closures for containers, including caps, lids, and stoppers, not specifically enumerated in preceding subheadings of heading 8309. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a broad range of items designed to seal or close various types of containers, such as bottles, jars, cans, and drums, when they do not fit more specific classifications within heading 8309. For instance, certain types of plastic screw caps or metal press-on lids for food packaging would fall here if not otherwise specified.
What falls outside HS 830990?
The following products are excluded from HS 830990: closures made of precious metal or metal clad with precious metal, which are classified under Chapter 71; closures that are integral parts of the container itself, such as the neck of a glass bottle; and closures specifically designed for particular uses that are classified elsewhere, like certain specialized seals for industrial pipelines. For example, a cork stopper for a wine bottle is typically classified under 8309.10, while a simple plastic lid for a food storage container might be classified under 3923.50 if it's considered part of a plastic article for the conveyance or packing of goods.
What are common classification mistakes for HS 830990?
A common error is misclassifying closures based solely on their material without considering their function or specific design. For example, plastic caps for bottles are often correctly classified under 3923.50 if they are considered part of plastic packaging articles. However, if the plastic cap is a standalone closure for a glass bottle and not part of a larger plastic packaging unit, it may fall under 8309.90. This highlights the importance of applying 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.
How should importers classify products under HS 830990?
The correct procedure for classifying products under HS 830990 involves a detailed examination of the item's material, construction, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and review the explanatory notes for heading 8309. It is crucial to determine if the closure is specifically covered by another subheading within 8309 or if it falls under a different chapter entirely, such as Chapter 39 for plastics or Chapter 73 for iron and steel articles, before assigning it to the "other" category.
How is the duty calculated for products under HS 830990?
A shipment of 10,000 aluminum screw caps for beverage bottles, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value: 1.5% of $500 USD = $7.50. However, if these caps were classified under 8309.90 and subject to a specific duty, for instance, $0.0015 per piece, the duty would be $0.0015/piece * 10,000 pieces = $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 830990?
Several free trade agreements may reduce the applicable duty rate for HS 830990, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, such as Vietnam. 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 requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 830990?
The Most Favored Nation (MFN) duty rate for HS code 830990, which covers 'Other' closures for containers, is 3.70% ad valorem. However, preferential duty rates are available under various trade agreements. For example, the United States offers duty-free entry (0.00%) for goods from Australia (AU), Canada (CA), Chile (CL), and Mexico (MX) under certain conditions. Importers should consult the specific tariff schedule of the importing country and any applicable Free Trade Agreements (FTAs) to determine the precise duty rate.
How is the duty for HS 830990 calculated, and can you provide an example?
The duty for HS code 830990 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 3.70% and you import closures valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) * 0.0370 (Duty Rate) = $370 USD. Some specific items classified under this code might also have specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the duty basis in the importing country's tariff schedule.
What are the classification criteria for items falling under HS 830990 'Other'?
HS code 830990 is a residual category for closures for containers made of base metal, not elsewhere specified or included in heading 8309. This includes items like metal caps, lids, stoppers, and seals for bottles, jars, cans, or other containers, provided they are not specifically classified under 8309.10 (crown corks) or 8309.90.10 (stoppers, caps and lids, of aluminium). The key is that the item must be a closure for a container and made of base metal, and not fit into a more specific HS code within Chapter 83 or elsewhere.
Which trade agreements commonly offer preferential duty rates for HS code 830990?
Several trade agreements can provide preferential duty rates for HS code 830990. For example, the United States has FTAs with countries like Canada and Mexico (USMCA), Chile (USCFTA), and Australia, which may offer reduced or zero duties. The European Union's TARIC system reflects preferences under agreements with countries such as Switzerland, Norway, and various Mediterranean nations. The UK Trade Tariff also details preferences stemming from the UK's independent trade agreements. Importers should always check the specific preferential tariff treatment (PTT) codes and eligibility criteria for their origin country and destination country.
What documentation is typically required when importing goods classified under HS 830990?
Standard import documentation for goods classified under HS 830990 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and the importing country's regulations, a certificate of origin may be required to claim preferential duty rates under a Free Trade Agreement. For certain types of closures, especially those intended for food or beverage containers, additional certifications related to safety, health, or material composition might be necessary. It is crucial to consult the importing country's customs authority or a licensed customs broker for a comprehensive list of required documents.