Heading 1404

Vegetable products not elsewhere specified or included

8 declarable lines

Heading 1404 covers vegetable products that are not specified or included in any other heading. It is split first into cotton linters (1404.20) and all other goods (1404.90), and the 1404.90 lines are then divided by whether the material is vegetable hair, a material used mainly in brooms or brushes, a raw dyeing or tanning material, or a residual other. Most lines in this heading are free of duty, but broom and brush materials and vegetable hair carry rates.

Products in this heading

Cotton linters
Broomcorn (Sorghum vulgare var. technicum)
Istle
Piassava
Couch grass
Vegetable hair
Quebracho and wattle used for tanning
Gall nuts and sumac used for dyeing or tanning

How to choose the right subheading

Whether the material is cotton linters, which take 1404.20, or any other vegetable product, which falls in 1404.90.
For 1404.90, whether the material is vegetable hair.
Whether the material is one used mainly in brooms or brushes, and if so which one: broomcorn, istle, or other.
Whether the material is a raw vegetable material used mainly in dyeing or tanning, and if it is one of the named species or another one.
Whether none of the above apply, in which case the residual other line applies.

Often confused with

Bamboo, rattan or other plaiting materials
Plaiting materials have their own heading in chapter 14.
Heading 1401
Raw cotton, not carded or combed
Cotton fiber of textile use is classified in chapter 52, not as linters.
Tanning extracts and dyeing extracts
Extracts and tans prepared from these plants go to chapter 32; heading 1404 covers the raw plant material.
Heading 3201
Wood in the rough or wood chips
Wood and wood products are classified in chapter 44.
Heading 4403
Seeds of the plants for sowing
Seeds for planting are classified in chapter 12.
Heading 1209

Frequently asked questions

What is the HTS code for cotton linters?

Cotton linters are classified under 1404.20.00.00, and the general (MFN) rate is Free.

What is the duty on broomcorn?

Broomcorn of the species Sorghum vulgare var. technicum is classified under 1404.90.20.00, and the general (MFN) rate is $4.95/t.

How do I classify raw tanning materials such as wattle, quebracho or sumac?

Raw vegetable materials of a kind used primarily in tanning, including wattle, quebracho, sumac, chestnut and valonia, are classified under 1404.90.90.20, and the general (MFN) rate is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.