HS 988021 Classified in Chapter 21
Quick Answer: Products classified under HS code 988021 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 generally understood to cover goods classified within Chapter 21 of the Harmonized System, which pertains to "Miscellaneous edible preparations." This chapter encompasses a broad range of food items not elsewhere specified, such as yeasts, prepared baking powders, sauces, seasonings, and blended composite food preparations. Importers and customs brokers should note that while specific duty rates are not readily available for this broad classification in these jurisdictions, the absence of explicit rates does not necessarily imply duty-free entry. Further detailed product-specific classification and consultation with relevant customs authorities or CustomTariffs data is recommended to determine applicable duties and any potential trade restrictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880210000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880210000 | — | — | — |
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 988021 cover?
This subheading covers products classified within Chapter 21 of the Harmonized System (HS) nomenclature, as stipulated by Heading 9880. Chapter 21 of the WCO HS nomenclature pertains to "Miscellaneous edible preparations." This includes a broad range of food items not elsewhere specified, such as yeasts, prepared baking powders, sauces, seasonings, and mixed condiments. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, encompassing items like soups, broths, ice cream, and certain processed foods.
What falls outside HS 988021?
The following products are excluded from HS 988021, as they are specifically classified in other chapters of the HS nomenclature. This includes live animals (Chapter 01), vegetables and fruits (Chapters 07 and 08), cereals and preparations thereof (Chapter 10 and 11), and beverages, spirits, and vinegar (Chapter 22). For instance, plain flour, while a baking ingredient, is classified under HS 1101, not within the scope of Chapter 21 and thus not under 988021.
What are common classification mistakes for HS 988021?
A common error is misinterpreting the "prepared" or "mixed" nature of the goods. General Interpretative Rule (GIR) 3(b) for mixtures and composite goods is often relevant. For example, a spice blend intended for direct consumption as a seasoning would fall under 988021, but individual spices sold separately are classified under Chapter 09. Importers may also mistakenly classify simple processed ingredients, like plain sugar, under this heading when they belong to more specific chapters like Chapter 17.
How should importers classify products under HS 988021?
The correct procedure for classifying products under HS 988021 involves a thorough review of the product's composition, intended use, and processing. Importers and customs brokers must consult the official WCO HS Explanatory Notes for Chapter 21 and cross-reference with national tariff schedules like the USITC HTS or EU TARIC. The key is to determine if the product is a "miscellaneous edible preparation" not specifically covered elsewhere, often requiring an analysis of its ingredients and whether it is ready for consumption or requires further significant processing.
How is the duty calculated for products under HS 988021?
A 500-gram package of "Mixed Seasoning Powder" declared at a customs value of $10.00 USD would attract a US duty of $0.70. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared value ($10.00 × 0.07 = $0.70). This calculation is based on the specific classification within Chapter 21 and the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 2103.90.90, which falls under the broader scope of 988021.
Which trade agreements reduce duties for HS 988021?
Several free trade agreements may reduce the applicable duty rate for HS 988021, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a preferential rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, goods from certain developing countries may qualify for reduced rates or duty-free treatment under the Generalized System of Preferences (GSP), requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What does HS code 988021, 'Classified in Chapter 21', signify for import duties?
HS code 988021 is a special subheading used in certain jurisdictions, notably the United States, to indicate that the goods being imported are classified under Chapter 21 of the Harmonized Tariff Schedule (HTS). Chapter 21 covers 'Miscellaneous edible preparations.' This means the specific duty rate will depend on the precise product within Chapter 21, as detailed in the HTSUS. For example, a product classified under 2106.90.99 (Other food preparations not elsewhere specified or included) would have its own distinct duty rate.
How are duty rates determined for goods classified under HS 988021?
The duty rate for goods classified under HS 988021 is not a single rate but is determined by the specific 10-digit HTSUS code assigned to the product within Chapter 21. For instance, under the U.S. HTS, the Most Favored Nation (MFN) duty rate for certain 'Food preparations, n.e.s.u.' under subheading 2106.90.99 is 5% ad valorem. Importers must consult the HTSUS (available on the USITC website) for the precise tariff rate applicable to their specific item.
Are there preferential duty rates available for products classified under HS 988021?
Yes, preferential duty rates may be available depending on the country of origin and any applicable trade agreements. For example, if a product classified under Chapter 21 originates from a country with a Free Trade Agreement (FTA) with the importing nation (e.g., the USMCA for the United States), it might qualify for a reduced or zero duty rate. Importers must verify the origin of their goods and consult the relevant trade agreement provisions and the HTSUS to determine eligibility for preferential treatment.
What documentation is typically required for imports classified under HS 988021?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must ensure the entry summary (CBP Form 7501 in the U.S.) accurately reflects the specific 10-digit HTSUS classification within Chapter 21. Depending on the specific product, additional documentation such as certificates of origin, health certificates, or import permits may be necessary to meet regulatory requirements for edible preparations.
Can you provide a concrete example of how duty is calculated for a product classified under HS 988021?
Certainly. Suppose an importer brings in a shipment of 'other food preparations' classified under HTSUS 2106.90.99, which has an MFN duty rate of 5% ad valorem. If the declared customs value of this shipment is $10,000 USD, the duty calculation would be: $10,000 (customs value) × 0.05 (duty rate) = $500 USD. This $500 would be the ad valorem duty payable. If the product had a specific duty component (e.g., per kilogram), that would be calculated separately and the higher of the two duties (or a combination, depending on the tariff provision) would apply.