HS 850990 Parts
Quick Answer: Parts for domestic electric appliances imported under HS 850990 enter the UK at 2.00%, the EU at 2.20%, and the US with rates varying significantly, including a 35% ad valorem rate and duty-free entry for goods from certain Free Trade Agreement partners. This classification specifically covers components and spare parts for machines of heading 8509, such as vacuum cleaners, floor polishers, and food grinders. Importers and customs brokers should carefully verify the specific part and its intended use to ensure correct classification and to leverage any applicable preferential duty rates, as detailed in comprehensive tariff databases like CustomTariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8509900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8509900000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8509902500 | 3.4% | Free (17 programs) | ["No."] |
| 850990 | — | — | — |
| 8509903500 | 3.4% | Free (17 programs) | ["kg"] |
| 8509904500 | 4.2% | Free (17 programs) | ["No."] |
| 8509905500 | 4.2% | Free (17 programs) | ["kg"] |
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 8509.90?
Imports of Parts 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 14 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 850990 cover?
This subheading covers parts and accessories for domestic electrical appliances of heading 8509, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes components specifically designed for electro-mechanical domestic appliances, such as vacuum cleaners, floor polishers, and food grinders. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to items exclusively intended for use with these machines, excluding general-purpose parts.
What falls outside HS 850990?
The following products are excluded from HS 850990: general-purpose electrical components like standard screws, wires, or motors that are not specifically designed for appliances under heading 8509, and parts for other electrical machinery not covered by heading 8509. For instance, a universal electric motor not exclusively for a vacuum cleaner would be classified elsewhere, as would replacement filters for air purifiers not falling under the scope of heading 8509.
What are common classification mistakes for HS 850990?
A common error is classifying parts that are not exclusively for appliances of heading 8509 under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a part is suitable for use in multiple types of appliances, including those outside heading 8509, it may not be classified here. For example, a generic power cord might be classified under a more general electrical heading.
How should importers classify products under HS 850990?
The correct procedure for classifying parts under HS 850990 involves a thorough review of the product's design and intended use. Importers and customs brokers must ascertain if the part is specifically manufactured for an appliance enumerated in heading 8509. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing Explanatory Notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 850990?
A replacement brush roll for a Hoover vacuum cleaner, declared at a customs value of $25.00 USD and weighing 0.5 kg, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($25.00 × 0.05 = $1.25). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 8509.90.00.
Which trade agreements reduce duties for HS 850990?
Several free trade agreements may reduce the applicable duty rate for HS 850990, 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 reduced or Free duty rates for eligible goods from designated developing countries. For USMCA, a self-certified origin statement is typically required; for GSP, a Form A is often necessary.
```Which HS Codes Are Related?
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 850990 (Parts for electrical appliances of heading 8509)?
The Most Favored Nation (MFN) duty rate for HS code 850990 can vary. For example, the USITC Harmonized Tariff Schedule may list rates such as 2.00% or 3.4% ad valorem. The EU TARIC and UK Trade Tariff will specify their respective rates, which can also differ. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import.
How do preferential trade agreements affect the duty on parts classified under HS 850990?
Preferential trade agreements significantly impact duty rates. For instance, under certain agreements, parts for electrical appliances of heading 8509 may enter duty-free (Free) for countries like Australia (AU), South Korea (KR), or Singapore (SG), as indicated by symbols like 'A', 'AU', 'KR', 'SG' in tariff schedules. Importers should verify if their country of origin or export has a preferential trade agreement with the importing country that grants reduced or eliminated duties for this HS code. Documentation proving origin, such as a Certificate of Origin, is typically required.
How is the import duty calculated for HS code 850990 if the rate is 3.5% ad valorem?
The duty is calculated based on the 'ad valorem' method, meaning it's a percentage of the declared customs value of the imported goods. For example, if you import parts valued at $10,000 USD and the duty rate is 3.5% ad valorem, the duty amount would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. Always ensure your declared customs value is accurate and supported by commercial documentation like the invoice.
What documentation is typically required when importing parts under HS code 850990?
Standard documentation for importing parts under HS code 850990 includes a commercial invoice detailing the description, quantity, and value of the parts; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other proof of origin as specified by the importing country's customs authority will be necessary. Accurate classification is key, so a technical specification sheet or product description for the parts may also be beneficial.
What are the criteria for classifying parts under HS 850990, and how does it differ from classifying a finished appliance?
HS code 850990 is specifically for 'parts' of the domestic electrical appliances of heading 8509 (such as vacuum cleaners, floor polishers, or kitchen waste disposers). To be classified as a part, the item must be specifically designed or adapted for use solely or principally with an appliance of heading 8509. It should not be a general-purpose part or an article of a kind described in a more specific heading. For example, a motor specifically made for a vacuum cleaner would fall under 850990, whereas a general-purpose electric motor might be classified elsewhere. Finished appliances themselves are classified under heading 8509.