HS 851110 Sparking plugs
Quick Answer: Sparking plugs imported under HS 851110 enter the UK at 2.00%, the EU at 3.20%, and the US at 2.5% ad valorem under the Most Favored Nation (MFN) rate, with preferential duty-free entry available from numerous partner countries. This code specifically covers sparking plugs designed for internal combustion engines, essential components for igniting the fuel-air mixture. Importers should be aware of the varied preferential treatment available in the US market, which can significantly impact landed costs. CustomTariffs aggregates this tariff data, highlighting the importance of verifying specific country of origin and trade agreement eligibility for optimal duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8511100000 | — | — | — |
| 8511100010 | — | — | — |
| 8511100090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8511100000 | — | — | — |
| 8511100010 | — | — | — |
| 8511100090 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8511100000 | 2.5% | Free (19 programs) | ["hundreds"] |
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 8511.10?
Imports of Sparking plugs 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, and 17 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 851110 cover?
This subheading covers sparking plugs, which are essential components for internal combustion engines. According to the World Customs Organization's Harmonized System Nomenclature, this category includes ignition plugs designed to initiate combustion by generating an electric spark. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to spark plugs for automotive, marine, and aviation engines, provided they meet the specific functional criteria of igniting fuel-air mixtures.
What falls outside HS 851110?
The following products are excluded from HS 851110: glow plugs (classified under HS 851180), which pre-heat combustion chambers in diesel engines, and ignition coils or other ignition components not directly functioning as sparking plugs. Additionally, electrical components for ignition systems that do not generate the spark itself, such as distributors or spark plug wires, are classified elsewhere within Chapter 85. Items like spark arrestors for exhaust systems are also not covered by this subheading.
What are common classification mistakes for HS 851110?
A common error is misclassifying ignition components that are not sparking plugs themselves. For instance, glow plugs, which are used in diesel engines to aid cold starting by heating the combustion chamber, are specifically excluded and fall under HS 851180. Another mistake can arise from confusing complete ignition sets with individual sparking plugs. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 851110?
The correct procedure for classifying products under HS 851110 involves a thorough examination of the product's function and design. Importers and customs brokers must verify that the item is indeed a sparking plug designed to generate an electric spark for ignition in an internal combustion engine. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes to the Harmonized System are critical steps to ensure accurate classification.
How is the duty calculated for products under HS 851110?
A set of 10 Bosch Super Plus spark plugs, declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($50.00 USD × 0.07 = $3.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 851110.00.00.
Which trade agreements reduce duties for HS 851110?
Several free trade agreements may reduce the applicable duty rate for HS 851110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also allows for Free entry for originating goods between the EU and the UK. To claim these preferential rates, a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required, depending on the specific jurisdiction and product origin.
```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 851110 (Sparking plugs)?
The Most Favored Nation (MFN) duty rate for HS code 851110 (Sparking plugs) is generally 2.00% ad valorem in the United States. However, preferential duty rates are available for goods originating from countries with which the US has trade agreements. For example, goods from Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and Singapore (SG) may receive duty-free treatment (Free). It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) via the US International Trade Commission (USITC) website for the most current and specific rates applicable to your country of origin.
How is the import duty for sparking plugs calculated, and can you provide an example?
The import duty for sparking plugs under HS code 851110 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.00% and you import 1,000 sparking plugs with a declared customs value of $5 per plug, the total value is $5,000. The import duty would be calculated as: $5,000 (value) × 0.02 (2.00% duty rate) = $100. Always ensure your customs value is accurately declared according to CBP regulations.
What specific criteria define a 'sparking plug' for HS classification under 851110?
Under HS code 851110, 'sparking plugs' refer to ignition devices specifically designed to initiate combustion in internal combustion engines by producing an electric spark. Key classification criteria include their function (generating a spark for ignition), their intended use (in internal combustion engines, typically gasoline engines), and their construction (electrodes separated by an insulator, designed to be screwed into the engine cylinder head). Items that do not meet these functional and design requirements, even if related to engine ignition, may fall under different HS codes.
What documentation is typically required when importing sparking plugs (HS 851110)?
When importing sparking plugs under HS code 851110, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the country of origin and any claimed preferential duty rates, a Certificate of Origin may be necessary to prove the goods' eligibility for reduced or free duties under trade agreements. Importers should also be prepared for potential requests for product specifications or technical data sheets from customs authorities.
Which major trade agreements offer preferential duty rates for sparking plugs (HS 851110) into the United States?
Several trade agreements provide preferential duty rates for sparking plugs (HS 851110) into the United States. For example, under the United States-Mexico-Canada Agreement (USMCA), goods of Canadian and Mexican origin may qualify for duty-free treatment. Similarly, agreements with countries like Chile (US-Chile Free Trade Agreement) and South Korea (US-Korea Free Trade Agreement) often provide for reduced or free duties. It is essential for importers to verify the specific rules of origin for each trade agreement and ensure compliance to claim these benefits. Consult the HTSUS for detailed information on preferential rates by country.