HS 851690 Parts

Import duty rates for HS code 851690, which covers 'Parts' for electrical heating apparatus (like water heaters, hair dryers, etc.), vary significantly by country. For example:

• United States (USITC): The Most Favored Nation (MFN) rate is typically 2.7% ad valorem. However, preferential rates under trade agreements can be lower or free. For instance, goods from Australia (AU) might have a rate of Free.
• European Union (EU TARIC): The standard duty rate is often 2.0% ad valorem. Preferential rates under agreements with countries like South Korea (KR) or Singapore (SG) can also be Free.
• United Kingdom (UK Trade Tariff): The standard rate is generally 2.7% ad valorem, with potential for preferential rates under various trade agreements.

It is crucial for importers to consult the specific tariff schedule of the importing country for the exact rate applicable to their goods and origin. The rates listed (e.g., 2.0%, 2.7%, 3.7%, 35%, Free) reflect a range of possibilities across different countries and trade statuses.

Import duty for HS code 851690 is typically calculated on an ad valorem basis, meaning a percentage of the item's value. Some countries may also apply specific duties based on quantity or a combination of value and quantity (compound duty).

Example Calculation (Ad Valorem): Assume you are importing heating elements (parts of electrical water heaters) classified under HS 851690 into the United States. The MFN duty rate is 2.7% ad valorem.

• Value of the imported goods (CIF - Cost, Insurance, Freight): $10,000 USD
• Applicable Duty Rate: 2.7%

Duty Amount = Value × Duty Rate Duty Amount = $10,000 USD × 0.027 Duty Amount = $270 USD

Importers must ensure they declare the correct customs value (usually CIF) to accurately calculate the duty owed.

To be classified under HS code 851690, the goods must be recognized as 'Parts' specifically for the electrical heating apparatus covered by heading 8516. This heading includes electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (e.g., hairdryers) and hand dryers; electric flat-irons; electric space and soil heating apparatus; electro-thermic appliances of a kind used for domestic purposes (e.g., electric blankets); and other electro-thermic appliances.

Key classification criteria include:

1. Essential Character: The part must be specifically designed or adapted for use in the apparatus of heading 8516 and contribute to its essential function.
2. Interchangeability: While not always definitive, if the part is commonly used in multiple types of apparatus within 8516, it strengthens the classification.
3. Exclusion: Parts that are more generally classified under other headings (e.g., simple electrical resistors, electrical wires, or basic structural components not specific to heating apparatus) may not fall under 851690.

For instance, a heating element specifically designed for an electric water heater would likely be classified here, whereas a generic electrical wire might not be.

Several trade agreements can provide preferential duty rates for parts classified under HS 851690. The availability and specifics depend on the importing country and the country of origin.

Examples of agreements that may offer reduced or free trade include:

• USMCA (United States-Mexico-Canada Agreement): Parts originating from Canada or Mexico may benefit from preferential rates when imported into the US.
• EU Free Trade Agreements: The EU has numerous FTAs (e.g., with South Korea (KR), Singapore (SG), Japan) that can grant zero or reduced duties on parts originating from these partner countries.
• UK Free Trade Agreements: Post-Brexit, the UK maintains its own set of FTAs (e.g., with Australia (AU), Japan) which can impact duty rates for originating goods.
• Other Bilateral Agreements: Many countries have specific bilateral agreements (e.g., US agreements with Chile (CL), Colombia (CO), Peru (PE); EU agreements with Mercosur countries) that could apply.

Importers must verify the rules of origin under the relevant trade agreement to confirm eligibility for preferential treatment. The 'Free (A*,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation in sample rates indicates countries where free trade might be possible under specific agreements.

Standard import documentation is generally required for HS code 851690, but specific requirements can vary by importing country and the nature of the goods. Essential documents usually include:

1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, total value, currency, and terms of sale (e.g., Incoterms).
2. Packing List: Outlining the contents of each package, including weights and dimensions.
3. Bill of Lading (Ocean) or Air Waybill (Air): Evidence of the shipment contract and receipt of goods.
4. Customs Declaration / Entry Form: Submitted to customs authorities, including the HS code (851690), declared value, origin, and duty calculation.
5. Certificate of Origin (if claiming preferential duty rates): Required to prove the goods originate from a country with a trade agreement.
6. Product-Specific Certifications/Licenses: Depending on the importing country's regulations and the specific type of part, safety certifications (e.g., CE marking for EU, UL listing for US) or import licenses might be necessary, especially if the parts are critical safety components.

Importers and customs brokers should always confirm the exact documentation requirements with the customs authority of the destination country prior to shipment to avoid delays or penalties.