1404.90.90.40 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS Code 1404.90.90.40, pertains to miscellaneous raw vegetable materials not specifically enumerated within Chapter 14, which are primarily used for dyeing or tanning purposes. Unlike other provisions within this heading that list specific tanning agents, this residual category captures those raw plant-based materials whose principal function in trade is to impart color or act as a tanning agent, but which do not fit into the more narrowly defined subheadings. The key determinant for inclusion here is the inherent property of the vegetable material to serve as a dyestuff or tanning agent.
This category stands apart from sibling category 1404.90.90.20, which specifically enumerates a comprehensive list of well-known botanical sources for tanning. While that sibling category provides for established tanning agents, HTS 1404.90.90.40 is intended for raw vegetable materials that may have less common or more specialized applications in dyeing and tanning, or for those not explicitly listed. The distinction hinges on whether the imported item is a recognized component of the list in the sibling entry or a more general, unlisted raw vegetable material whose primary function is dyeing or tanning.
As this is a leaf node, there are no further subcategories to introduce. Classification within this code therefore relies on a careful assessment of the raw vegetable material's physical form, its typical use in industry, and its suitability for dyeing or tanning processes, especially when it does not align with the more specific descriptions provided elsewhere in the HTS nomenclature.