HS 841520 Of a kind used for persons, in motor vehicles
Quick Answer: Air conditioning machines and units of a kind used for persons, in motor vehicles, imported under HS 841520 enter the UK at 2.00%, the EU at 2.70%, and the US at 35% under the MFN rate, with preferential rates available for certain trading partners. This classification specifically covers integrated or portable air conditioning systems designed for installation or use within the passenger compartment of automobiles, trucks, and other motor vehicles. Importers should be aware of the significant duty differential in the US market, which may necessitate exploring free trade agreements or other duty mitigation strategies. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8415200010 | 2.00 % | — | — |
| 8415200090 | 2.00 % | — | — |
| 8415200000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8415200000 | 2.70 % | — | — |
| 8415200010 | 2.70 % | — | — |
| 8415200090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8415200000 | 1.4% | Free (18 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8415.20?
Imports of Of a kind used for persons, in motor vehicles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 841520 cover?
This subheading covers air conditioning machines of a kind used for persons, specifically designed for installation in motor vehicles. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes self-contained units or split systems intended to regulate the temperature and humidity within the passenger compartment of automobiles, trucks, buses, and other vehicles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing their application in providing climate control for vehicle occupants.
What falls outside HS 841520?
The following products are excluded from HS 841520: air conditioning units designed for stationary use, such as those for buildings or homes, even if they are portable. Also excluded are industrial air conditioning systems not intended for passenger comfort in vehicles, and components or spare parts for vehicle air conditioning systems that are not complete machines. For instance, standalone compressors or evaporators, or units for cooling cargo areas rather than passenger compartments, would be classified elsewhere.
What are common classification mistakes for HS 841520?
A common error is misclassifying air conditioning units intended for non-passenger areas of vehicles, such as cargo bays or engine compartments, under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also mistakenly classify aftermarket units that are not specifically designed for a particular vehicle model, or those that are merely fans or heaters without a refrigeration cycle.
How should importers classify products under HS 841520?
The correct procedure for classifying products under HS 841520 involves a thorough examination of the product's intended use and design. Importers and customs brokers must verify that the air conditioning machine is specifically manufactured for installation and operation within the passenger compartment of a motor vehicle. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 841520?
A specific vehicle air conditioning compressor, weighing 5 kg and declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($200 USD × 5.0% = $10.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8415.90.80, which covers parts for air conditioning machines for vehicles.
Which trade agreements reduce duties for HS 841520?
Several free trade agreements may reduce the applicable duty rate for HS 841520, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating air conditioning units from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, for goods originating in countries with Generalized System of Preferences (GSP) status, a GSP Form A may be necessary to claim reduced or free entry into certain importing countries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 841520, covering air conditioning machines of a kind used for persons in motor vehicles?
The Most Favored Nation (MFN) duty rate for HS code 841520 is generally 2.00% ad valorem in many major markets. However, preferential rates can significantly reduce or eliminate duties. For example, under certain trade agreements, rates can be as low as Free (A, AU, B, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and any applicable trade agreements.
How is the import duty for HS code 841520 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of motor vehicle air conditioning units under HS 841520 has a declared customs value of $10,000 and the applicable MFN duty rate is 2.00%, the import duty would be $10,000 * 0.02 = $200. If the tariff specifies a combination of ad valorem and specific duties (e.g., $10 per unit + 1.4% ad valorem), both would be applied. Always confirm the exact duty calculation method with the importing country's customs authority.
What are the key classification criteria to ensure goods are correctly classified under HS code 841520?
HS code 841520 specifically covers air conditioning machines designed for use in motor vehicles. The primary criterion is the intended application: the unit must be manufactured or adapted for installation and operation within a motor vehicle to cool or heat the passenger compartment. Units intended for residential, commercial, or industrial use, even if portable, would fall under different HS codes. Verification of product specifications, intended use documentation, and potentially product brochures are essential for accurate classification.
Which common trade agreements or preferential programs might offer reduced or duty-free entry for goods classified under HS code 841520?
Several trade agreements can provide preferential duty rates for HS code 841520. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer preferential rates for goods originating from Canada or Mexico. The European Union's TARIC system details numerous preferential rates stemming from its Free Trade Agreements (FTAs) with various countries and blocs. Similarly, the UK Trade Tariff outlines preferences under its global FTA network. Importers must ensure their goods meet the rules of origin stipulated by these agreements to benefit from reduced or zero duties.
What documentation is typically required when importing goods classified under HS code 841520?
Standard import documentation is required, including a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. For HS code 841520, specific documentation may include a certificate of origin to claim preferential duty rates under a trade agreement. Manufacturers' specifications or brochures confirming the intended use in motor vehicles might also be requested by customs authorities to verify correct classification. Compliance with any safety or environmental standards applicable to automotive parts in the importing country is also crucial.