HS 851240 Windscreen wipers, defrosters and demisters
Quick Answer: Windscreen wipers, defrosters, and demisters imported under HS 851240 enter the UK at 2.00%, the EU at 2.70%, and the US at 2.5% MFN. This classification covers mechanical devices designed to clear moisture or frost from vehicle windows, including the wiper blades themselves, as well as electrical heating elements for demisting. Importers should be aware of potential variations in preferential duty rates, particularly in the US where numerous free trade agreements may apply. CustomTariffs aggregates this information to assist trade professionals in navigating these complexities.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8512400000 | 2.00 % | — | — |
| 8512400010 | 2.00 % | — | — |
| 8512400090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8512400000 | 2.70 % | — | — |
| 8512400010 | 2.70 % | — | — |
| 8512400090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8512402000 | 2.5% | Free (17 programs) | ["No."] |
| 851240 | — | — | — |
| 8512404000 | 2.5% | Free (18 programs) | ["No."] |
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 8512.40?
Imports of Windscreen wipers, defrosters and demisters 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 15 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 851240 cover?
This subheading covers windscreen wipers, defrosters, and demisters, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These are electrical devices primarily designed for motor vehicles to clear condensation or precipitation from windows. Official definitions, such as those found in the EU's TARIC database or the USITC Harmonized Tariff Schedule (HTS), confirm that this category includes both the mechanical wiper arms and blades, as well as electrical heating elements or fans intended for defrosting and demisting functions, often integrated into vehicle windows or dashboards.
What falls outside HS 851240?
The following products are excluded from HS 851240: general-purpose electric fans not specifically designed for vehicle demisting, standalone heating elements for general use, and manual window cleaning tools. For instance, a portable electric fan for personal use, or a separate heating coil intended for household applications, would not fall under this subheading. Similarly, simple squeegees or brushes for manual window cleaning are classified elsewhere, typically in Chapter 39 or 68 depending on their material composition.
What are common classification mistakes for HS 851240?
A common error is misclassifying integrated electronic systems that perform multiple functions beyond simple wiping or defrosting. For example, a complete automotive climate control unit that includes defroster functions but also encompasses air conditioning and heating would likely be classified under a more specific heading for air-conditioning machines (e.g., 8415). Adherence to General Rule of Interpretation (GRI) 3(b) for goods put up in sets for retail sale, or GRI 3(c) for the essential character, is crucial to avoid misclassification.
How should importers classify products under HS 851240?
The correct procedure for classifying products under HS 851240 involves a detailed examination of the product's primary function and design. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 8512. Confirming whether the item is solely a windscreen wiper, defroster, or demister, or if it is part of a larger, more complex system, is the critical first step.
How is the duty calculated for products under HS 851240?
A set of two premium silicone windscreen wiper blades, weighing 0.5 kg and declared at a customs value of $50 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($50 USD × 0.025 = $1.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8512.40.0000.
Which trade agreements reduce duties for HS 851240?
Several free trade agreements may reduce the applicable duty rate for HS 851240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan and Singapore. To claim these preferences, a valid origin declaration or certificate, such as a USMCA certification of origin or a CPTPP certificate of origin, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 851240 (Windscreen wipers, defrosters and demisters) into the United States?
For imports into the United States, the standard Most Favored Nation (MFN) duty rate for HS code 851240 is 2.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may enter duty-free. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and specific rates applicable to the country of origin. For instance, if a shipment of windscreen wipers valued at $10,000 is imported from a country with a 2.5% duty rate, the calculated duty would be $10,000 * 0.025 = $250.
How is HS code 851240 classified, and what distinguishes it from other automotive parts?
HS code 851240 specifically covers windscreen wipers, defrosters, and demisters. Classification hinges on the primary function of the article. Windscreen wipers are mechanical devices designed to remove rain, snow, or debris from a vehicle's windshield. Defrosters and demisters are systems (often electrical) designed to remove ice or condensation from the windshield. Articles that are merely components of these systems, or parts of other automotive electrical equipment (like lighting or signaling devices under 8512.20), would be classified separately. Always refer to the Explanatory Notes of the Harmonized System (HS) provided by the World Customs Organization (WCO) for detailed classification guidance.
What documentation is typically required for importing goods under HS code 851240?
When importing goods classified under HS code 851240, standard customs documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Crucially, importers must be prepared to provide proof of origin if claiming preferential duty rates under a trade agreement. A Certificate of Origin, or a declaration on the invoice, may be necessary depending on the specific FTA requirements. Customs brokers can assist in ensuring all necessary documentation is accurate and complete to facilitate smooth clearance.
Which common trade agreements offer preferential duty rates for HS code 851240 into the EU?
The European Union (EU) offers preferential duty rates for goods from various countries under its trade agreements. For HS code 851240, specific preferential rates can be found by consulting the EU's TARIC (Integrated Tariff of the European Union) database. For example, goods originating from South Korea (KR) may benefit from a reduced or zero duty rate under the EU-South Korea FTA. Similarly, agreements with countries like Canada (CA) or Japan (JP) might offer preferential treatment. Importers must ensure they have the correct proof of origin to claim these benefits, as specified by the relevant trade agreement and TARIC.
How are duties calculated for windscreen wipers imported into the UK if no preferential rate applies?
If no preferential trade agreement applies, the standard import duty for HS code 851240 into the United Kingdom is determined by the UK Global Tariff. Based on the provided sample rates, a common rate is 2.70% ad valorem. For example, if a shipment of 500 sets of windscreen wipers, with each set valued at £20, is imported, the total value would be 500 * £20 = £10,000. The import duty would then be calculated as £10,000 * 0.0270 = £270. This calculation is based solely on the value of the goods. VAT (Value Added Tax) would be calculated on the sum of the CIF value (Cost, Insurance, and Freight) plus the import duty.