HS 988008 Classified in Chapter 08
Quick Answer: Products classified under HS code 988008, which are generally fruits and nuts, enter the United Kingdom at a duty rate of 0% ad valorem. This specific HS code is a placeholder, indicating that the actual classification and duty rate are determined by Chapter 08 of the UK's tariff schedule. Importers and customs brokers must consult the detailed headings within Chapter 08 to ascertain the precise duty applicable to their specific fruit or nut product. According to CustomTariffs data, while the UK has a 0% rate for this general code, specific subheadings within Chapter 08 may carry different rates or require specific import conditions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880080000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880080000 | — | — | — |
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 988008 cover?
This subheading covers products classified within Chapter 08 of the Harmonized Commodity Description and Coding System (HS). Chapter 08 specifically pertains to edible fruits and nuts; peel of citrus fruit or melons. This includes a wide array of fresh, dried, and preserved fruits and nuts, such as apples, bananas, grapes, dates, and almonds, as detailed in the World Customs Organization (WCO) HS Nomenclature and further defined by national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database.
What falls outside HS 988008?
The following products are excluded from HS 988008, even if they are derived from fruits or nuts. This includes products that have undergone significant processing, such as fruit juices (typically classified in Chapter 20), fruit preparations with added sugar exceeding certain thresholds, or confectionery items containing fruits (often classified in Chapter 17 or 21). Additionally, seeds not for sowing or planting, and ornamental plants are classified elsewhere, not under Chapter 08.
What are common classification mistakes for HS 988008?
A common error is misclassifying processed fruit products. For instance, dried fruits that have been candied or coated with sugar are often incorrectly entered under HS 988008 when they should be classified in Chapter 20 or Chapter 17, depending on the level of sugar content and processing. Adherence to General Interpretative Rule 1 (GIR 1) and Section VI of the HS Explanatory Notes is crucial to ensure correct classification based on the essential character of the product.
How should importers classify products under HS 988008?
The correct procedure for classifying products under HS 988008 involves a thorough examination of the product's composition and processing. Importers and customs brokers must consult the official HS Nomenclature, the Explanatory Notes, and relevant national tariff schedules, such as the USITC HTS or EU TARIC. They should identify the most specific heading and subheading that accurately describes the product, considering any specific inclusions or exclusions within Chapter 08.
How is the duty calculated for products under HS 988008?
A shipment of 1,000 kilograms of fresh bananas, declared at a customs value of $800 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for fresh bananas under HS code 0803.90.00 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $800 USD = $0.00 USD.
Which trade agreements reduce duties for HS 988008?
Several free trade agreements may reduce the applicable duty rate for HS 988008, including the United States-Mexico-Canada Agreement (USMCA). For eligible goods originating in Canada or Mexico, the preferential duty rate can be Free. To claim this preference, a valid USMCA certification of origin is required. Other agreements, like the EU's Association Agreements with certain countries, may also offer reduced or Free rates, typically requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What does HS code 988008, 'Classified in Chapter 08', signify for import duties?
HS code 988008 is a special statistical or administrative code used in some customs jurisdictions, notably the United States, to track goods that are ultimately classified under Chapter 08 of the Harmonized Tariff Schedule (HTS). Chapter 08 covers 'Edible fruits and nuts; peel of citrus fruit or melons'. The duty rate for goods under this code is not fixed by 988008 itself, but rather by the specific 6-digit HS code within Chapter 08 that the imported product falls under. For example, fresh bananas are classified under HTSUS 0803.90.00, which has a duty rate of Free.
How are duty rates determined for products classified under HS code 988008?
Duty rates for goods falling under the umbrella of HS code 988008 are determined by their specific classification within Chapter 08 of the applicable tariff schedule. For instance, under the US HTSUS, fresh apples (HTSUS 0808.10.00) may have a different duty rate than dried grapes (HTSUS 0806.20.00). Importers must identify the precise 6-digit HS code for their specific fruit or nut product. The U.S. International Trade Commission (USITC) website provides the definitive HTSUS rates. For example, fresh, ripe bananas (HTSUS 0803.90.00) are duty-free under the Most Favored Nation (MFN) tariff. However, certain other fruits might have ad valorem duties, like 10% ad valorem for some varieties of pears not specified elsewhere under HTSUS 0808.40.00.
What documentation is typically required when importing goods classified under HS code 988008?
While HS code 988008 is a statistical code, the documentation requirements are dictated by the specific product's classification within Chapter 08. Essential documents generally include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific fruit or nut, additional certifications might be necessary, such as phytosanitary certificates from the exporting country's plant protection organization to prevent the introduction of pests and diseases. For certain goods, origin certificates may be required to claim preferential duty rates under trade agreements. Always consult the specific HTSUS or relevant tariff schedule for detailed requirements.
Can you provide a numerical example of how duty is calculated for a product classified under Chapter 08, using HS code 988008 as a reference?
Certainly. Let's assume an importer brings in 1,000 kilograms of dried apricots that fall under HTSUS 0813.40.90, which has a duty rate of 7.5% ad valorem. The declared value of the apricots is $5,000 USD. The duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $5,000 × 7.5% = $375.00 USD. This amount is the calculated customs duty payable. Note that other fees, such as merchandise processing fees, may also apply.
How do trade agreements, such as the USMCA, affect the duty rates for goods classified under HS code 988008?
Trade agreements can significantly reduce or eliminate duties for goods classified under Chapter 08 when imported from member countries. For example, under the United States-Mexico-Canada Agreement (USMCA), many agricultural products, including certain fruits and nuts classified within Chapter 08, may qualify for preferential duty-free treatment. To claim these benefits, importers must ensure the goods meet the rules of origin specified in the agreement and possess a valid Certificate of Origin. Importers should consult the specific provisions of relevant trade agreements and the USITC HTSUS to determine eligibility and required documentation for preferential rates.