HS 900130 Contact lenses
Quick Answer: Contact lenses imported under HS 900130 enter the EU at 2.90%, the UK at 2.00%, and the US at a general rate of 2% ad valorem, with numerous preferential rates including free entry from certain trade partners. This Harmonized System code specifically covers lenses designed to be worn directly on the eye, excluding spectacle lenses. Importers should be aware of potential variations in duty rates based on the country of origin and any applicable trade agreements, which can be cross-referenced with official tariff databases. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001300000 | 2.90 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001300000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001300000 | 2% | 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 9001.30?
Imports of Contact lenses 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 900130 cover?
This subheading covers "Contact lenses," as defined by the World Customs Organization's Harmonized System Nomenclature. This includes lenses designed to be worn directly on the eye to correct vision or for cosmetic purposes. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTSUS) and the EU's TARIC database, confirm that this classification applies to both prescription and non-prescription contact lenses, regardless of material, provided they are intended for direct ocular application.
What falls outside HS 900130?
The following products are excluded from HS 900130: eyeglass lenses (which fall under HS 9001.40 for glass and 9001.50 for other materials), lens blanks not yet shaped for ocular use, and accessories such as lens cases or cleaning solutions, which are typically classified under their own specific headings based on material and function. Prosthetic eyes, while related to ocular devices, are also classified separately under HS 9002.90.
What are common classification mistakes for HS 900130?
A common error is misclassifying custom-made ocular prosthetics or decorative cosmetic lenses that may not meet the strict definition of a "contact lens" for vision correction. Additionally, confusion can arise with unfinished lens blanks or materials intended for lens manufacturing, which would not be considered finished contact lenses under Section 90, Note 1(a) of the HTSUS, requiring careful adherence to General Interpretative Rule 1.
How should importers classify products under HS 900130?
The correct procedure for classifying products under HS 900130 involves confirming that the item is a lens specifically designed for direct wear on the eye for vision correction or cosmetic enhancement. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 9001 to ensure the product meets all criteria before declaring it.
How is the duty calculated for products under HS 900130?
A package of 10 pairs of Acuvue Oasys 1-Day contact lenses, with a declared customs value of $150.00 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) duty rate of Free% published in the USITC Harmonized Tariff Schedule for HS 9001.30. Therefore, the duty amount is $0.00 (Free% × $150.00).
Which trade agreements reduce duties for HS 900130?
Several free trade agreements may reduce the applicable duty rate for HS 900130, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) can also offer preferential rates, often Free, for originating goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
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FAQ
What are the typical import duty rates for HS code 900130 (Contact lenses)?
Import duty rates for contact lenses (HS 900130) vary significantly by country. For example, the United States' Most Favored Nation (MFN) rate is 2.90% ad valorem. The European Union's TARIC system may have different rates depending on the origin, but a common rate is 2.00% ad valorem. The UK Trade Tariff also lists rates, often around 2% ad valorem. Many trade agreements offer preferential duty-free treatment; for instance, under certain agreements, rates can be Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to the goods' origin.
How is the import duty for contact lenses calculated? Can you provide an example?
Import duty for contact lenses (HS 900130) is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of contact lenses is valued at $10,000 USD and the applicable MFN duty rate in the US is 2.90%, the import duty would be calculated as: $10,000 (Value) × 0.0290 (Duty Rate) = $290.00 USD. Some countries may also have specific excise duties or taxes applied in addition to the customs duty.
What are the classification criteria for contact lenses under HS code 900130?
HS code 900130 specifically covers 'Contact lenses'. This classification applies to lenses designed to be worn on the surface of the eye to correct vision or for cosmetic purposes. The key criterion is their direct application to the eye. This excludes eyeglasses, sunglasses, or other optical appliances not intended for direct contact with the cornea. The World Customs Organization (WCO) and national customs authorities provide explanatory notes that further define the scope of this heading.
What documentation is typically required for importing contact lenses under HS code 900130?
When importing contact lenses (HS 900130), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, you may need a certificate of origin to claim preferential duty rates. Some countries may also require specific health or safety certifications from the manufacturer or importer, demonstrating compliance with medical device regulations. It is advisable to consult the importing country's customs authority or a customs broker for a comprehensive list of requirements.
Which trade agreements commonly provide preferential (reduced or zero) duty rates for contact lenses?
Numerous trade agreements offer preferential duty rates for contact lenses (HS 900130). Examples include agreements between the US and countries like Australia (AU), South Korea (KR), and various Latin American nations. The EU has agreements with many partners that can reduce or eliminate duties. The UK, post-Brexit, also maintains trade agreements that may affect duties. The 'Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' notation in sample rates indicates countries that often benefit from duty-free treatment under specific preferential schemes. Importers must verify the specific terms and rules of origin for each agreement to determine eligibility for preferential treatment.