HS 851390 Parts

Import duty rates for HS code 851390, which covers 'Parts' of portable electric lamps and lanterns, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 3.5% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can be substantially lower, often reaching Free (0%) for goods originating from partner countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others listed with codes like A*, D, E, IL, JO, MA, OM, P, PA, PE, S. Importers must verify the specific origin of the goods and consult the relevant tariff schedule (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) to determine the applicable rate. Proof of origin is usually required to claim preferential treatment.

The import duty for HS code 851390 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of parts for portable electric lamps has a declared customs value of $10,000 USD and the applicable MFN duty rate is 3.5%, the import duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350 USD. Some countries might also apply specific duties based on quantity (e.g., per unit), or a combination of ad valorem and specific duties. Always confirm the specific duty calculation method with the relevant customs authority.

HS code 851390 is specifically for 'Parts' of portable electric lamps and lanterns of heading 8513. Classification hinges on whether the item is a component that is designed to be incorporated into a portable electric lamp or lantern, rather than a complete, functional unit. For example, a bulb, a battery compartment, a switch, or a plastic casing intended solely for a portable lamp would be classified under 851390. A complete, assembled portable electric lamp, even if battery-powered, would fall under HS code 8513. Parts that have a broader application beyond portable lamps might be classified elsewhere. Consulting the Explanatory Notes to the Harmonized System (WCO) and national tariff rulings is crucial for precise classification.

Standard import documentation for HS code 851390 generally includes a commercial invoice detailing the value, quantity, and description of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or a declaration of origin is mandatory, meeting the specific requirements of that agreement. Depending on the importing country and the nature of the parts, additional certifications related to safety standards or material composition might be requested by customs authorities.

Several trade agreements provide preferential duty rates for HS code 851390. For instance, the United States has FTAs with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) that often grant duty-free (0%) entry for eligible originating goods under this code. The European Union's Generalized Scheme of Preferences (GSP) and its numerous bilateral agreements also offer reduced or zero duties for various developing and partner countries. Importers can benefit significantly from these agreements by reducing landed costs. However, strict adherence to the rules of origin and proper documentation (e.g., Certificate of Origin) is essential to claim these benefits. Failure to comply can result in the assessment of standard MFN duties and potential penalties.