HS 847130 Portable digital automatic data-processing machines (laptops)
Quick Answer: Portable digital automatic data-processing machines (laptops) imported under HS 847130 enter the UK at 0.00% ad valorem, the EU at 0.00% ad valorem, and the US duty-free under the Most Favored Nation (MFN) rate. This classification covers lightweight, self-contained computers designed for portability, integrating a screen, keyboard, and processing unit. While the MFN duty rates are generally zero in these major markets, importers should be aware of potential additional duties, such as Section 301 tariffs in the US, which currently impose a 35% ad valorem duty on certain goods originating from China. Importers and customs brokers must verify the country of origin and any applicable trade remedy measures. According to CustomTariffs data, these zero MFN rates reflect global agreements to facilitate trade in information technology products.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8471300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8471300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8471300100 | Free | — | ["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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 847130 cover?
This subheading covers portable digital automatic data-processing machines, commonly known as laptops, notebook computers, and similar devices designed for mobile use. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 8471, these machines typically integrate the central processing unit (CPU), input unit (keyboard), and display unit (screen) into a single housing or are designed to be easily transportable. The USITC Harmonized Tariff Schedule and EU TARIC further specify that these machines must be capable of operating without an external power source, incorporating a battery, and weighing generally less than 10 kg, making them suitable for personal, on-the-go computing tasks. This includes ultrabooks, netbooks, and convertible laptops that function primarily as portable computers.
What falls outside HS 847130?
The following products are excluded from HS 847130: desktop computers (classified under 8471.50 or 8471.49), which are designed for stationary use and typically have separate components; servers (also 8471.50), which are specialized for network operations; and tablet computers (classified under 8471.30 as well, but often distinguished by the absence of a physical, integrated keyboard as the primary input method, or by their primary function as a touch-screen device). Furthermore, devices such as smartphones (8517.12) and personal digital assistants (PDAs) that combine computing with telecommunication functions are excluded, as their primary function dictates classification elsewhere, despite possessing some data-processing capabilities.
What are common classification mistakes for HS 847130?
A common error is misclassifying convertible laptops or 2-in-1 devices. Importers sometimes incorrectly classify these as tablets under 8471.30 if the keyboard detaches, or even under 8517 if they have cellular connectivity, rather than as portable automatic data-processing machines. General Interpretative Rule (GRI) 3(b) is crucial here, as it directs classification by the essential character. If the device's primary function, when fully assembled, is that of a portable computer with a keyboard, it belongs in 8471.30. Another mistake involves devices with integrated cellular modems; if the primary function remains data processing, it should stay in 8471.30, not shift to 8517.12, which is for telephones.
How should importers classify products under HS 847130?
The correct procedure for classifying products under HS 847130 involves a multi-step approach. First, determine if the device is a digital automatic data-processing machine capable of executing user-defined programs and processing data. Second, confirm its portability, meaning it integrates the CPU, input, and display, and is designed for mobile use, typically weighing under 10 kg and having an integrated power source like a battery. Third, review the WCO Explanatory Notes for Heading 8471 and specific national tariff guidance (e.g., USITC HTS General Notes, EU TARIC Explanatory Notes) to ensure no specific exclusions apply. Finally, consider the device's essential character using GRI 3(b) if it has multiple functions, ensuring its primary role is portable data processing. Documenting these steps and the product's technical specifications is vital for customs compliance.
How is the duty calculated for products under HS 847130?
A "ZenithBook Pro 15" laptop weighing 1.8 kg and declared at a customs value of $1,200 USD would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) duty rate of 0% ad valorem for HS 8471.30.0100, as published in the USITC Harmonized Tariff Schedule of the United States (HTSUS). For example, if the rate were 3.5% ad valorem, the duty would be $42.00 ($1,200 × 0.035). Similarly, for imports into the European Union, the MFN duty rate for HS 8471 30 00 00 in the EU TARIC is also 0% ad valorem, meaning a laptop valued at €1,000 would incur €0.00 in customs duties. This zero-duty rate is a significant factor in the global trade of these devices.
Which trade agreements reduce duties for HS 847130?
Several free trade agreements may reduce the applicable duty rate for HS 847130, including the United States-Mexico-Canada Agreement (USMCA), which provides a "Free" preferential rate for qualifying goods originating from Mexico and Canada into the US, requiring a self-certified origin statement. For imports into the EU, the EU-South Korea FTA offers a "Free" rate for goods originating in South Korea, typically requiring an EUR.1 movement certificate or an origin declaration. Additionally, the Generalised System of Preferences (GSP) may offer duty-free treatment for products from certain developing countries, such as Vietnam or India, into the US or EU, provided a GSP Form A or equivalent proof of origin is presented. These agreements can significantly reduce import costs, often to 0%.
Which HS Codes Are Related?
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FAQ
What are the standard import duty rates for HS 8471.30 (portable digital automatic data-processing machines/laptops) in major markets?
The Most Favored Nation (MFN) import duty rates for HS 8471.30 are generally 0.00% ad valorem in many major economies, reflecting commitments under the World Trade Organization's (WTO) Information Technology Agreement (ITA). For example:
- United States (HTSUS): 0.00% ad valorem (General rate).
- European Union (TARIC): 0.00% ad valorem.
- United Kingdom (UK Trade Tariff): 0.00% ad valorem.
However, it is crucial to verify the specific duty rate for the country of importation, as some non-ITA signatories or specific trade remedy measures (e.g., anti-dumping duties) could apply. For instance, some countries outside of the ITA framework may apply duties as high as 35% ad valorem. Always consult the official tariff database of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most current and accurate information.
How is the duty calculated for a shipment of laptops under HS 8471.30, especially when the duty rate is 0.00%?
Even with a 0.00% ad valorem duty rate, understanding the calculation is important for customs valuation and potential application of other taxes or fees. The duty is calculated by multiplying the customs value of the goods by the applicable duty rate.
Example:
- Customs Value: $50,000 (for 50 laptops at $1,000 each, Free On Board - FOB value)
- Duty Rate (e.g., US, EU, UK): 0.00% ad valorem
- Duty Amount: $50,000 * 0.00% = $0.00
If, hypothetically, the duty rate were 35% ad valorem (as might be the case in a non-ITA country):
- Customs Value: $50,000
- Duty Rate: 35% ad valorem
- Duty Amount: $50,000 * 35% = $17,500
Importers should note that while customs duty might be zero, other charges such as Value Added Tax (VAT), Goods and Services Tax (GST), or other local taxes and fees will still apply based on the customs value plus any duties and freight/insurance costs.
What are the key classification criteria for a 'portable digital automatic data-processing machine' under HS 8471.30?
HS 8471.30 specifically covers 'Portable digital automatic data-processing machines,' commonly known as laptops, notebooks, and ultrabooks. The classification criteria are derived from the Harmonized System Explanatory Notes (HSEN) for heading 8471, which defines 'automatic data-processing machines' and the subheadings further refine the type.
Key criteria for 8471.30 include:
- Automatic Data-Processing Function: Must be capable of storing programs and at least numerically processing data, being freely programmed in accordance with the user's requirements, and performing arithmetical computations specified by the user.
- Digital: Operates on digital data.
- Portable: Designed to be easily carried. This typically implies an integrated display, keyboard, and often a pointing device (e.g., trackpad), and a power source (battery) allowing for mobile operation. The WCO's classification opinions and national customs rulings often emphasize the integrated nature and self-contained functionality for portability.
- Integrated Components: Generally includes a central processing unit (CPU), a display screen, and a keyboard within the same housing or designed to function as a single portable unit.
Devices that are not considered 'portable' (e.g., desktop computers) would fall under other subheadings of 8471, such as 8471.50 or 8471.60. Tablets that primarily function as data-processing machines with similar capabilities to laptops, especially when paired with an external or detachable keyboard, may also be classified here, though some jurisdictions might classify simpler tablets under 8471.41 or even 8517.
Which trade agreements commonly offer preferential duty rates for HS 8471.30, and what documentation is required?
Due to the prevailing 0.00% MFN duty rate for HS 8471.30 in many major markets, the direct impact of preferential trade agreements on duty rates for this specific HS code is often minimal, as the MFN rate is already 'Free.' However, preferential agreements can still be relevant for rules of origin, trade statistics, and potential future duty changes.
Common trade agreements that would offer preferential rates if the MFN rate were higher, and still require origin documentation for statistical purposes or other benefits, include:
- USMCA (United States-Mexico-Canada Agreement): For trade between the US, Mexico, and Canada.
- EU Free Trade Agreements (e.g., with Japan, South Korea, Canada): For trade between the EU and its partner countries.
- UK Free Trade Agreements (e.g., with EU, Japan, Australia): For trade between the UK and its partner countries.
- CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership): Among member countries.
Documentation Requirements for Preferential Treatment (if applicable):
To claim preferential duty rates under a Free Trade Agreement (FTA), importers generally need to provide a Certificate of Origin or an Origin Declaration. This document certifies that the laptops meet the specific 'rules of origin' outlined in the respective FTA. These rules typically involve criteria such as:
- Wholly obtained or produced in the territory of one or more of the parties.
- Produced in the territory of one or more of the parties exclusively from originating materials.
- Produced in the territory of one or more of the parties using non-originating materials, provided that the goods undergo sufficient transformation (e.g., a change in HS classification or a regional value content requirement).
Importers should ensure they obtain a valid origin declaration from their exporter and retain it for the period required by the importing customs authority, as customs may request it for verification.