HS 847010 Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions

Quick Answer: Electronic calculators and pocket-size data-recording machines with calculating functions imported under HS 847010 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) for certain models, with others facing a 35% tariff. This classification covers devices like basic electronic calculators, programmable scientific calculators, and compact personal digital assistants (PDAs) with integrated calculating capabilities, provided they can operate without an external power source. Importers should carefully verify the specific subheadings within the US tariff schedule to determine the applicable duty rate, as the 35% rate applies to specific types of these machines. CustomTariffs aggregates this data for compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8470100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8470100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8470100040 — — ["No."]
84701000 Free — —
8470100060 — — ["No."]

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.

How to Classify This HS Code?

```html

What products does HS 847010 cover?

This subheading covers electronic calculators that are designed to operate independently of an external electricity source, meaning they are typically battery-powered or have their own internal power generation. It also encompasses pocket-sized devices that integrate data recording, reproduction, and display functionalities, provided they also possess calculating capabilities. As per the World Customs Organization's Harmonized System Nomenclature, these are distinct from more complex computing machines, focusing on dedicated calculation and limited data management in a portable format.

What falls outside HS 847010?

The following products are excluded from HS 847010: general-purpose computers, even if pocket-sized, that are not primarily designed for calculation or data recording/reproducing functions. Devices that require an external power source for operation are also excluded. Furthermore, simple electronic devices with only basic counting or measurement functions, without sophisticated calculating capabilities, or those that are merely display units without recording or reproducing features, would be classified elsewhere, such as under heading 8471 for automatic data processing machines or 8543 for electrical apparatus with individual functions.

What are common classification mistakes for HS 847010?

A common error is misclassifying advanced personal digital assistants (PDAs) or smartphones under this subheading. While these devices may have calculator applications, their primary function is broader data processing and communication, aligning them with heading 8471. Another mistake involves classifying devices that require an external power source, which violates the "without an external source of electric power" criterion of this subheading. Adherence to General Interpretative Rule 1 (GIR 1) and the Section and Chapter Notes is crucial to avoid these errors.

How should importers classify products under HS 847010?

The correct procedure for classifying products under HS 847010 involves a thorough examination of the product's primary function and operational characteristics. Importers and customs brokers must verify if the device is an electronic calculator capable of independent power operation or a pocket-sized data recorder/reproducer/displayer with calculating functions. Consulting the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and reviewing explanatory notes from the WCO is essential for accurate classification.

How is the duty calculated for products under HS 847010?

A pocket-sized solar-powered scientific calculator, declared with a customs value of $15.00 USD, would typically attract a US Most Favored Nation (MFN) duty rate of 0% ad valorem. Therefore, the calculated duty would be $0.00 ($15.00 × 0%). This is determined using the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8470.10.0000, which currently lists a 0% duty for most calculators fitting this description.

Which trade agreements reduce duties for HS 847010?

Several free trade agreements may reduce the applicable duty rate for HS 847010, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.

```

Which HS Codes Are Related?

HS 847021 HS 847030 HS 847050 HS 847130 HS 847210 HS 847160

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 847010 (electronic calculators and pocket-size data recorders)?

Import duty rates for HS code 847010 vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is Free (0.00%). However, preferential rates may apply under trade agreements. In the EU, under the TARIC system, the rate can also be Free for certain origins, but other rates may apply depending on trade agreements or specific country of origin. The UK Trade Tariff also lists Free (0.00%) as a standard rate for goods from many countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods based on their origin.

What are the key classification criteria for goods under HS code 847010?

HS code 847010 covers 'Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions.' The primary criteria are: 1. Electronic Operation: The device must be electronic. 2. Portability/Pocket-Size: It should be designed for personal, portable use. 3. Power Source: For calculators, they must be capable of operating without an external power source (e.g., battery-powered). 4. Functionality: For data-recording machines, they must include calculating functions alongside data recording, reproduction, and display capabilities. Devices that are primarily data recorders or personal digital assistants (PDAs) without significant calculating functions may fall under different HS codes.

Are there specific documentation requirements for importing goods classified under HS 847010?

While HS code 847010 itself does not typically trigger highly specialized documentation beyond standard import requirements, importers and customs brokers must ensure: 1. Commercial Invoice: Detailing the description, quantity, value, and origin of the goods. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading/Air Waybill: For transportation. 4. Certificate of Origin: Essential if claiming preferential duty rates under a trade agreement. 5. Product Compliance: Depending on the importing country and the specific device, there may be requirements related to electrical safety standards or consumer product regulations. Always verify the importing country's specific documentation checklist.

How is the import duty calculated for HS 847010 if a duty rate other than Free applies?

Import duty is typically calculated as either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit). For HS 847010, if a duty were applicable (e.g., a hypothetical 5% ad valorem rate), the calculation would be based on the customs value of the imported goods. For example, if you import 100 electronic calculators with a declared customs value of $10 each, the total customs value is $1,000. With a 5% ad valorem duty rate, the duty amount would be: 5% of $1,000 = $50. This duty is calculated on the CIF (Cost, Insurance, and Freight) value of the goods in most jurisdictions. Always confirm the applicable duty rate and calculation method with the importing country's customs authority.

Which common trade agreements might offer preferential duty rates for HS code 847010?

Many trade agreements can provide preferential duty rates, often reducing them to Free (0.00%) or a lower percentage for goods originating from member countries. Examples include: 1. USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may benefit from preferential treatment when imported into the US. 2. EU Free Trade Agreements: The European Union has numerous FTAs with countries worldwide (e.g., Japan, South Korea, Canada) that could grant reduced or zero duties on products like calculators. 3. UK Free Trade Agreements: Post-Brexit, the UK has established its own set of FTAs. Importers must check the specific rules of origin within the relevant trade agreement to ensure their goods qualify for preferential treatment under HS code 847010.