HS 988078 Classified in Chapter 78
Quick Answer: Products classified under HS code 988078, which falls within Chapter 78 of the Harmonized System, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, this classification is not directly associated with specific duty rates in the UK or EU, suggesting it may represent a special provision or a placeholder. Chapter 78 generally covers lead and articles of lead. Importers and customs brokers should consult the specific national tariff schedules of their destination country for definitive duty rates and any applicable preferential treatments or restrictions related to lead and its products. Understanding these nuances is crucial for accurate customs declarations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880780000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880780000 | — | — | — |
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 988078 cover?
This subheading covers products classified within Chapter 78 of the Harmonized System (HS) nomenclature, which pertains to lead and articles thereof. According to the World Customs Organization (WCO) HS Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, this includes unwrought lead, lead powders and flakes, and semi-manufactured products of lead. It encompasses a range of lead forms used in various industrial applications, from battery manufacturing to construction materials.
What falls outside HS 988078?
The following products are excluded from HS 988078: lead compounds (which are typically classified in Chapter 28), lead ores and concentrates (Chapter 26), and articles of lead not specifically enumerated in Chapter 78, such as leaded glass (Chapter 70) or lead pigments (Chapter 32). Furthermore, lead alloys where lead is not the principal constituent by weight may fall under other headings depending on the predominant metal. For instance, solder containing a significant amount of tin would be classified elsewhere.
What are common classification mistakes for HS 988078?
A common error is misinterpreting the "unwrought" nature of lead. While HS 7801 covers unwrought lead, items that have undergone significant processing beyond basic melting and casting, such as extruded lead bars or lead sheets with specific dimensions for specialized uses, may not qualify. General Interpretative Rule 1 (GIR 1) mandates classification according to the terms of the headings and any relative section or chapter notes, ensuring that the degree of processing is accurately assessed.
How should importers classify products under HS 988078?
The correct procedure for classifying products under HS 988078 involves a thorough examination of the product's physical characteristics and the extent of its processing. Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, UK Trade Tariff) to determine if the item precisely matches the description in Chapter 78. Verifying the lead content and ensuring the product is "unwrought" or a semi-manufactured form as defined within the chapter is crucial.
How is the duty calculated for products under HS 988078?
A shipment of 1,000 kilograms of unwrought lead, declared at a customs value of $2,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the customs value. The calculation is: 3.0% × $2,500 USD = $75.00. This rate is published in the USITC Harmonized Tariff Schedule under subheading 7801.99.0000, which falls under the scope of HS 988078.
Which trade agreements reduce duties for HS 988078?
Several free trade agreements may reduce the applicable duty rate for HS 988078, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating unwrought lead from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical duty rates for goods classified under HS code 988078?
HS code 988078 is a special statistical or administrative code and does not represent a specific product category with inherent duty rates. The actual duty rates will depend on the specific product being imported and its correct HS classification under the main chapters of the Harmonized System. For example, if the product is classified under Chapter 78 (Lead and articles thereof), the duty rate would be determined by the importing country's tariff schedule for that specific lead product. For instance, under the US tariff schedule, certain lead articles may have a Most Favored Nation (MFN) duty rate of 0% ad valorem, while others might carry a specific rate. Always consult the official tariff schedule of the importing country for precise rates.
How is the duty calculated for a product falling under the scope of Chapter 78, which HS 988078 might reference?
The duty calculation depends on the specific HS code assigned to the product within Chapter 78 and the duty rate structure of the importing country. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For example, if a specific lead article is classified under a sub-heading with a 2% ad valorem duty and its customs value is $10,000, the duty would be $10,000 × 0.02 = $200. If the rate were a specific duty of $0.50 per kilogram and the net weight was 500 kg, the duty would be 500 kg × $0.50/kg = $250. HS 988078 itself does not dictate the calculation method; it points to the underlying product classification.
What documentation is typically required for imports related to HS code 988078, assuming it pertains to Chapter 78 products?
While HS 988078 is an administrative code, imports classified under Chapter 78 (Lead and articles thereof) generally require standard import documentation. This includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a certificate of origin. Depending on the specific product and importing country, additional certifications might be needed, such as compliance with environmental regulations or specific quality standards. Importers and customs brokers should verify the exact requirements with the customs authority of the destination country.
Are there preferential duty rates available for products classified under Chapter 78 (potentially referenced by HS 988078) through trade agreements?
Yes, preferential duty rates may be available depending on the origin of the goods and applicable trade agreements. For example, if a product classified under Chapter 78 originates from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for the United States, or agreements the EU has with various partners), it might qualify for reduced or zero duty rates. To claim preferential treatment, importers typically need to provide a valid Certificate of Origin or other proof of origin as stipulated by the specific trade agreement. Always consult the relevant trade agreement text and the importing country's customs regulations.
What are the key classification criteria for products within Chapter 78 of the Harmonized System, which HS 988078 might relate to?
Chapter 78 of the Harmonized System covers 'Lead and articles thereof.' The classification criteria are based on the material composition and form of the product. This chapter includes unwrought lead, lead powders and flakes, and various articles made predominantly of lead. Key distinctions are made between pure lead and lead alloys, and between semi-finished or finished articles. For instance, classification would differentiate between a block of unwrought lead (heading 7801), lead wire (heading 7806), or lead pipes and tubes (heading 7806). Importers must ensure their product's physical characteristics and composition align with the specific product descriptions and notes within Chapter 78 and the broader HS Nomenclature.