HS 988007 Classified in Chapter 07
Quick Answer: Products classified under HS code 988007 enter the UK with no specific tariff lines detailed in the UK Trade Tariff, and the EU with no specific tariff lines detailed in the EU TARIC. This code is a placeholder indicating classification within Chapter 07 of the Harmonized System, which covers edible vegetables and certain roots and tubers. Importers and customs brokers should consult specific national tariff schedules for definitive duty rates and any applicable import restrictions or requirements for individual goods falling under Chapter 07. CustomTariffs aggregates this information, highlighting the need for detailed product-specific research.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880070000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880070000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988007 cover?
This subheading covers products that are classified within Chapter 07 of the Harmonized Commodity Description and Coding System (HS). Chapter 07, as defined by the World Customs Organization (WCO) and detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, generally pertains to edible vegetables and certain roots and tubers. This includes a wide array of fresh, chilled, frozen, or dried vegetables, such as potatoes, tomatoes, onions, carrots, and leafy greens, provided they meet the specific definitions and conditions outlined within Chapter 07.
What falls outside HS 988007?
The following products are excluded from HS 988007: any goods not falling within the scope of Chapter 07 of the HS nomenclature. This means that products such as fruits (Chapter 08), cereals (Chapter 10), or processed vegetables that have undergone significant transformation beyond simple preservation (e.g., canned vegetables with added sauces, vegetable preparations in vinegar) are classified elsewhere. For instance, dried mushrooms that are not whole or in pieces, but have been processed into powder, would likely fall outside this category.
What are common classification mistakes for HS 988007?
A common error is misinterpreting the level of processing for vegetables. According to General Interpretative Rule 1 (GIR 1) of the HS, classification is determined by the terms of the headings and any relative section or chapter notes. For example, frozen vegetables that have been blanched and then frozen are still generally classified under Chapter 07, but if they are mixed with other ingredients or sauces, they might be classified as prepared foods under Chapter 21, necessitating careful review of the specific product composition.
How should importers classify products under HS 988007?
The correct procedure for classifying products under HS 988007 involves first identifying the precise nature of the imported good and then consulting the official HS nomenclature, specifically Chapter 07. Importers and customs brokers must meticulously examine the product's form (fresh, chilled, frozen, dried), any processing applied, and compare these characteristics against the descriptions and notes within Chapter 07 and its subheadings. If the product clearly fits the definition of an edible vegetable as per the chapter, then HS 988007 is applicable.
How is the duty calculated for products under HS 988007?
A shipment of 1,000 kilograms of frozen broccoli florets, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for HTS subheading 0710.80.00, which falls under the scope of HS 988007.
Which trade agreements reduce duties for HS 988007?
Several free trade agreements may reduce the applicable duty rate for HS 988007, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating vegetables from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate document is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What does HS code 988007, 'Classified in Chapter 07', signify for import duties?
HS code 988007 is a special tariff provision, often used in specific trade agreements or for statistical purposes, indicating that the goods being imported are generally classified under Chapter 07 of the Harmonized System (HS). Chapter 07 covers 'Edible vegetables and certain roots and tubers'. However, this specific code itself does not represent a standalone duty rate. The actual duty rate will depend on the specific classification of the vegetable product within Chapter 07 and the importing country's tariff schedule. For instance, a product classified under 0703.20 (Onions, shallots, garlic and leeks, shallots and other allium vegetables, fresh or chilled; garlic) will have its own duty rate, which may be influenced by the application of 988007 if it's a designated preferential provision.
How are duty rates determined for goods classified under HS 988007?
Duty rates for goods falling under HS 988007 are not set by this code directly but by the specific HS code within Chapter 07 that accurately describes the imported vegetable. For example, if you are importing fresh tomatoes, their specific HS code (e.g., 0702.00) will dictate the duty. You must consult the importing country's tariff schedule (e.g., the USITC Harmonized Tariff Schedule, the EU's TARIC database, or the UK's Trade Tariff) for the applicable duty rate for that specific 6-digit or 10-digit HS code. The 'Classified in Chapter 07' designation may be a precursor to finding the correct rate, but it is not the rate itself.
What documentation is typically required when importing goods under HS 988007?
When importing goods classified under Chapter 07, and potentially utilizing a special provision like 988007, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, you will need to provide a detailed description of the goods that allows for precise classification within Chapter 07. Depending on the specific product and country of origin, phytosanitary certificates may be mandatory to ensure the goods are free from pests and diseases. Importers should verify specific documentation requirements with their customs broker or the importing country's customs authority.
Can you provide an example of how duty is calculated for a product designated under HS 988007?
Let's assume a shipment of fresh potatoes is imported into the United States, and their specific HS code is 0701.90.10 (Potatoes, fresh or chilled, other than seed potatoes, for table use). Suppose the US Harmonized Tariff Schedule (USHTS) lists a duty rate of 0.5 cents per kilogram for this classification. If an importer brings in 10,000 kilograms of these potatoes with a declared value of $5,000 USD, the duty calculation would be: 10,000 kg × $0.005/kg = $50 USD. The 'Classified in Chapter 07' note (like 988007) guides you to the correct chapter, but the specific subheadings and their associated rates determine the final duty amount. This example uses a specific duty rate; other products might have ad valorem rates (percentage of value) or a combination.
Which trade agreements commonly utilize provisions like HS 988007 for Chapter 07 goods, and how do they affect preferential duty rates?
Provisions similar to HS 988007, which reference a specific HS Chapter, are often found within Free Trade Agreements (FTAs) or other preferential trade arrangements. For example, if an FTA between Country A and Country B designates preferential treatment for certain vegetables falling under Chapter 07, goods originating from Country B and imported into Country A might receive a reduced or zero duty rate under that agreement, provided they meet the rules of origin. Importers must consult the specific text of relevant FTAs (e.g., USMCA, EU Association Agreements) and the importing country's tariff schedule, which will indicate the preferential rates applicable to goods originating from partner countries. Proof of origin, such as a certificate of origin, is typically required to claim preferential treatment.