HS 847150 Processing units other than those of subheading 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
Quick Answer: Computers imported under HS 847150 enter the UK at 0.00%, the EU at 0.00%, and the US at 0% or 35% depending on the specific tariff line. This classification covers processing units, also known as the "brains" of a computer, that are not part of a complete system (as defined in subheadings 8471.41 or 8471.49). These units may contain storage, input, or output devices within the same housing. Importers should carefully review the specific US tariff lines as rates vary significantly. CustomTariffs aggregates this data, highlighting the need for precise classification and awareness of differing international duty structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8471500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8471500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84715001 | Free | — | — |
| 8471500150 | — | — | ["No."] |
| 8471500110 | — | — | ["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?
What products does HS 847150 cover?
This subheading covers digital processing units that are not designed for automatic data processing systems of subheading 8471.41 (systems comprising at least a central processing unit, input unit, and output unit in the same housing) or 8471.49 (systems comprising at least a central processing unit, input unit, and output unit in separate housings). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, these units can contain, within the same housing, one or two additional types of units such as storage units (e.g., hard drives, SSDs) or input/output units (e.g., keyboards, monitors, printers). This classification is for the processing unit itself, not a complete system.
What falls outside HS 847150?
The following products are excluded from HS 847150: complete automatic data processing machines classified under 8471.41 or 8471.49, which include a central processing unit along with input and output units in the same or separate housings. Also excluded are standalone input units (like keyboards, HS 8471.60), standalone output units (like monitors, HS 8471.60), and standalone storage units (like external hard drives, HS 8471.70). Devices that perform a specific function rather than general-purpose processing, such as calculators or specialized controllers, are also classified elsewhere.
What are common classification mistakes for HS 847150?
A common error is misinterpreting the scope of "processing units" and confusing them with complete automatic data processing systems. For instance, classifying a desktop computer, which typically includes a central processing unit, monitor, and keyboard in separate housings, under 8471.50 when it should be classified under 8471.49 is a frequent mistake. This often arises from not adhering to General Interpretative Rule 3(b) for composite goods or failing to recognize that the presence of all essential components of an ADP system dictates a different classification.
How should importers classify products under HS 847150?
The correct procedure for classifying products under HS 847150 involves a thorough examination of the product's primary function and its constituent parts. Importers and customs brokers must determine if the unit is a standalone processing unit, potentially with integrated storage or I/O, and crucially, if it forms part of a complete automatic data processing system as defined in subheadings 8471.41 or 8471.49. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential for accurate determination.
How is the duty calculated for products under HS 847150?
A server processing unit weighing 15 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: $2,500 USD × 0.05 = $125.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8471.50. If the product were subject to a specific duty, the calculation would involve the rate per unit or weight.
Which trade agreements reduce duties for HS 847150?
Several free trade agreements may reduce the applicable duty rate for HS 847150, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and specific agreement terms.
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FAQ
What are the typical import duty rates for HS code 847150?
The import duty rates for HS code 847150, which covers processing units (other than those fully assembled in a single casing with input/output units), can vary significantly. For example, the U.S. Most Favored Nation (MFN) duty rate is 0.00%. However, other countries may have different rates. The EU TARIC system also shows a 0.00% duty for this code under its standard regime. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty calculated for a shipment classified under HS 847150?
Duty calculation for HS 847150 is typically based on the ad valorem principle, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of processing units has a customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as $10,000 USD * 0.035 = $350 USD. Always confirm the exact duty rate and the basis of valuation (e.g., CIF, FOB) with the importing country's customs authority.
What documentation is typically required for importing goods under HS code 847150?
When importing goods classified under HS 847150, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the processing units; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the processing unit, additional technical documentation or compliance certificates related to electrical safety or electromagnetic compatibility (EMC) might be requested.
Do trade agreements, such as USMCA or EU trade agreements, affect the duty rates for HS 847150?
Yes, trade agreements can significantly impact duty rates for HS 847150. For example, under the United States-Mexico-Canada Agreement (USMCA), goods that meet the rules of origin may qualify for preferential duty rates, often resulting in 0.00% duty. Similarly, trade agreements between the European Union and third countries can provide reduced or eliminated duties for goods classified under this code. Importers must ensure they have a valid Certificate of Origin and that the goods meet all relevant origin criteria to benefit from these agreements.
What are the key criteria for classifying a processing unit under HS 847150 versus other subheadings within 8471?
The primary criterion for HS 847150 is that the unit is a 'processing unit' (essentially the central processing unit or computer) and it does not contain, within the same housing, both storage units and input/output units. Subheadings 8471.41 and 8471.49 cover automatic data processing machines where the processing unit, storage unit, and input/output units are presented in a single housing. Therefore, if the processing unit is housed separately from its storage and input/output devices, or if it contains only one of these additional units within its housing, it would likely fall under 8471.50. Consulting the Explanatory Notes to the Harmonized System (WCO) is essential for detailed classification guidance.