HS Code for Coca leaf

Coca leaves are classified under HS code 1211.30. This code is situated within Chapter 12, which covers oil seeds, medicinal plants, and industrial flora. Heading 1211 specifically includes plants and parts of plants of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal, or similar purposes. The leaves remain in this category whether they are fresh, chilled, frozen, or dried, and whether or not they have been cut, crushed, or powdered. This classification is strictly for the botanical state of the plant. Because coca leaves contain alkaloids that are subject to international control under the Single Convention on Narcotic Drugs, this HS code is heavily monitored by customs authorities worldwide.

Products Included

• Dried coca leaves
• Fresh coca leaves
• Crushed or powdered coca leaves
• Chilled or frozen coca leaves
• Coca leaf tea (if consisting solely of the leaf)

Common Misclassification

The most common misclassification occurs with HS code 2939.72, which is used for cocaine and its salts. While the leaf is the source of the alkaloid, the chemical extract is classified in Chapter 29 (Organic Chemicals), whereas the leaf itself stays in Chapter 12. Another potential error is HS code 1212.99, which is a general category for other vegetable products; however, because coca leaf has a specific subheading (1211.30), the general category must not be used.

FAQ

What is the HS code for Coca leaf?

The HS code for coca leaf, used primarily for pharmacy or perfumery, is 1211.30.

Does this code apply to decocainized coca leaves?

Yes, as long as they remain in the form of leaves or plant parts used for flavoring or pharmacy, they are typically classified under 1211.30.