HS 988014 Classified in Chapter 14
Quick Answer: Products classified under HS 988014, which falls within Chapter 14 of the Harmonized System, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, this specific code is not associated with a primary duty rate across major trade blocs like the UK or EU, indicating a potential need for further specific classification within Chapter 14. Chapter 14 generally covers "Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included," encompassing items such as raw or semi-worked bamboo, rattan, straw, and other plant-based materials used for weaving, basketry, or similar crafts. Importers and customs brokers should consult the detailed tariff schedules of the destination country to determine the precise duty applicable to their specific product within this chapter, as rates can differ significantly based on the exact nature and processing of the vegetable material.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880140000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880140000 | — | — | — |
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 988014 cover?
This subheading covers products classified within Chapter 14 of the Harmonized System (HS) nomenclature, which pertains to "Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included." This includes items such as raw or processed vegetable materials intended for plaiting, such as bamboo, rattan, straw, and similar materials, as well as certain vegetable products not specifically enumerated in other chapters, like cork and natural sponges. The World Customs Organization (WCO) HS Explanatory Notes provide detailed guidance on the scope of Chapter 14.
What falls outside HS 988014?
The following products are excluded from HS 988014 and Chapter 14: finished articles made from plaiting materials (e.g., baskets, mats, furniture, which are classified by their end-use), processed vegetable products that are specifically covered elsewhere (e.g., essential oils in Chapter 33, fixed vegetable oils in Chapter 15, or processed foodstuffs in Chapter 20), and any vegetable matter that has undergone significant chemical modification beyond simple preparation. For instance, wood, even if used for plaiting, is generally classified in Chapter 44.
What are common classification mistakes for HS 988014?
A common error is misclassifying finished goods made from plaiting materials under this heading instead of their appropriate chapter based on their function, as per General Interpretative Rule 1 (GIR 1) of the Harmonized System. For example, a woven straw hat, which is an article of apparel, would not be classified here but rather in Chapter 65. Importers may also mistakenly include processed vegetable products that are more specifically defined in other HS chapters, overlooking the principle of eo nomine or more specific descriptions.
How should importers classify products under HS 988014?
The correct procedure for classifying products under HS 988014 involves first determining if the product is a raw or prepared vegetable material intended for plaiting or falls under the residual category of "Vegetable Products Not Elsewhere Specified or Included." Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to confirm the precise description. If the product meets the criteria of Chapter 14 and is not more specifically classified elsewhere, then HS 988014 is applicable.
How is the duty calculated for products under HS 988014?
A shipment of 100 kilograms of raw rattan, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $500 USD = $25.00 USD. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under the relevant subheading within Chapter 14.
Which trade agreements reduce duties for HS 988014?
Several free trade agreements may reduce the applicable duty rate for HS 988014, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preferential rate, a self-certified origin statement is typically required, detailing the product's origin and compliance with the agreement's rules of origin. Other agreements may offer reduced rates depending on the origin country and specific product.
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FAQ
What are the typical import duty rates for goods classified under HS code 988014?
HS code 988014 is a special classification, often used for goods that fall under Chapter 14 of the Harmonized System (HS), which covers 'Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included'. Duty rates for this category vary significantly by jurisdiction and the specific product. For example, under the US Harmonized Tariff Schedule (HTS), a product within Chapter 14 might have a Most Favored Nation (MFN) duty rate of 2.5% ad valorem, while other preferential rates could apply depending on trade agreements. It is crucial to consult the specific tariff schedule of the importing country for precise rates. The USITC HTS is a primary resource for US imports.
How is the duty calculated for imports under HS code 988014, and can you provide an example?
The duty calculation for HS code 988014 depends on the specific product within Chapter 14 and the applicable duty rate. Duties are typically calculated either as an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For instance, if a shipment of woven bamboo baskets (often falling under Chapter 14) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 5% ad valorem, the duty would be calculated as: $10,000 (Value) × 0.05 (Duty Rate) = $500 USD. Always verify the basis of duty calculation (ad valorem, specific, or compound) in the importing country's tariff schedule.
What documentation is typically required for customs clearance when goods are classified under HS code 988014?
While specific requirements can vary, importers and customs brokers handling goods classified under HS code 988014 should generally be prepared to provide a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the specific vegetable product within Chapter 14, additional documentation may be necessary. This could include certificates of origin, phytosanitary certificates (especially for raw or minimally processed plant materials), or declarations confirming compliance with specific national regulations regarding agricultural products or endangered species. Consulting the customs authority of the importing country is essential for a complete list.
Do trade agreements, such as Free Trade Agreements (FTAs), impact the duty rates for HS code 988014?
Yes, trade agreements can significantly impact duty rates for goods classified under HS code 988014. If the importing country has an FTA with the country of origin for the goods, preferential duty rates, often including duty-free entry, may be available. To claim these preferential rates, importers typically must provide a valid Certificate of Origin (COO) or other acceptable proof of origin, demonstrating that the goods meet the rules of origin stipulated in the FTA. For example, goods originating from a country with a US Free Trade Agreement might enter the US at a 0% duty rate under HTS code 988014, provided all FTA requirements are met. Importers should consult the specific FTA text and the importing country's customs regulations for eligibility criteria and documentation.
What are the key classification criteria for determining if a product falls under HS code 988014 (Chapter 14)?
HS code 988014 itself is a placeholder or special code, and the actual classification resides within Chapter 14 of the Harmonized System. Chapter 14 covers 'Vegetable Plaiting Materials; Vegetable Products Not Elsewhere Specified or Included'. Key classification criteria include whether the goods are: 1) raw or semi-worked vegetable materials intended for plaiting (e.g., straw, reeds, bamboo); 2) seeds, spores, and fruits of a kind used for sowing; 3) lac, gums, resins, and other vegetable saps and extracts (provided they are not elsewhere specified or included, and not primarily used as foodstuffs or in pharmaceuticals); and 4) other vegetable products, such as vegetable materials, vegetable parts, or certain vegetable substances, that do not fit into other HS chapters. The World Customs Organization (WCO) Explanatory Notes for Chapter 14 provide detailed guidance on these criteria.