1404.90.90.20 - Canaigre, chestnut, curupay, divi-divi, eucalyptus, gall nuts, hemlock, larch, mangrove, myrobalan, oak, quebracho, sumac, tara, urunday, valonia, wattle and other materials of a kind used primarily in tanning
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification encompasses a diverse range of raw vegetable materials specifically identified for their primary utility in tanning processes. The list includes, but is not limited to, canaigre, chestnut, divi-divi, eucalyptus bark, gall nuts, oak bark, quebracho, and tara. These materials are characterized by their high tannin content, which is essential for converting animal hides into leather. The classification focuses on the raw, unprocessed or minimally processed state of these vegetable products, as they are typically imported in bulk for industrial use in tanneries.
This category is distinct from its sibling, 1404.90.90.40 ("Other"), which would cover raw vegetable products not elsewhere specified or included that are not primarily used for tanning or dyeing. The defining criterion here is the *primary purpose* of the material: if its principal application is in the tanning industry, it falls under this heading. For example, while eucalyptus might have other industrial uses, if imported specifically for its tanning properties, it would be classified here.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification decisions under this code rely heavily on understanding the specific vegetable material, its physical form (e.g., bark, root, fruit), and documented or intended use. When in doubt, importers and brokers should consult technical documentation and industry standards to confirm the primary tanning application of the imported vegetable product.