HS 851830 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
Quick Answer: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers, imported under HS 851830, enter the UK duty-free, the EU duty-free, and the US at a duty rate of 35% ad valorem under the Most Favored Nation (MFN) tariff. This classification covers a wide range of personal audio listening devices, including wired and wireless headphones, earbuds, and headsets. Importers should be aware of the significant duty differential in the United States compared to the UK and EU. According to CustomTariffs data, careful attention to the specific product description is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518300000 | 0.00 % | — | — |
| 8518300010 | 0.00 % | — | — |
| 8518300090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518300000 | 0.00 % | — | — |
| 8518300010 | 0.00 % | — | — |
| 8518300090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518301000 | Free | — | ["No."] |
| 851830 | — | — | — |
| 8518302000 | Free | — | ["No."] |
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.
How to Classify This HS Code?
What products does HS 851830 cover?
This subheading covers headphones and earphones, which are audio output devices designed to be worn on or in the ears. It also includes sets that combine a microphone with one or more loudspeakers, as per the Explanatory Notes to the Harmonized System (HS) Nomenclature. This classification is consistent with definitions found in official tariff schedules such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, encompassing a wide range of personal audio listening devices.
What falls outside HS 851830?
The following products are excluded from HS 851830: loudspeakers not combined with a microphone and earphones, which are classified under other subheadings of heading 8518. Additionally, complete audio systems with integrated speakers and headphones, or devices where the primary function is not audio output for personal listening (e.g., hearing aids, which are typically classified under heading 9021), are not covered by this code. Devices solely for transmitting sound without audio output are also excluded.
What are common classification mistakes for HS 851830?
A common error is misclassifying wireless earbuds that include advanced features like active noise cancellation or voice assistant integration. According to General Interpretative Rule 3(b) of the Harmonized System, classification should be based on the essential character of the product. If a device's primary function is audio output and it is designed for personal listening, it generally falls under 851830, even with additional functionalities, unless those functionalities clearly define a different essential character.
How should importers classify products under HS 851830?
The correct procedure for classifying products under HS 851830 involves a thorough examination of the product's design and primary function. Importers and customs brokers must determine if the item is a headphone, earphone, or a set combining a microphone with loudspeakers. Consulting the official WCO Explanatory Notes and the specific national tariff schedule, such as the UK Trade Tariff, is crucial to ensure accurate classification based on the product's technical specifications and intended use.
How is the duty calculated for products under HS 851830?
A pair of "XYZ Brand Wireless Earbuds" weighing 0.05 kg and declared at a customs value of $100 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem, applied to the declared customs value. This calculation is based on the USITC Harmonized Tariff Schedule (HTS) for subheading 8518.30.0000, which specifies this ad valorem rate for imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 851830?
Several free trade agreements may reduce the applicable duty rate for HS 851830, 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. The EU's Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may also offer preferential rates. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 851830 (headphones and earphones)?
The Most Favored Nation (MFN) duty rate for HS code 851830 is 0.00% ad valorem in the United States, as per the US International Trade Commission (USITC) Harmonized Tariff Schedule. Many other countries also have duty-free treatment under the WTO Information Technology Agreement (ITA). For example, the European Union's TARIC system often shows a 0.00% duty rate for goods originating from countries with which the EU has free trade agreements or for ITA-covered products. Always verify the specific rate applicable to your country of origin and destination.
How is the import duty for HS code 851830 calculated if a duty rate other than 0.00% applies?
If a duty rate other than 0.00% applies, the duty is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if headphones are imported into a country with a 3.5% ad valorem duty rate and the declared customs value is $10,000, the import duty would be $10,000 \times 3.5% = $350. It is crucial to ensure accurate valuation as it directly impacts the duty amount.
What documentation is typically required for importing goods under HS code 851830?
Standard documentation for importing headphones and earphones (HS 851830) includes a commercial invoice detailing the product, quantity, value, and origin; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed under a trade agreement. Depending on the destination country's regulations, specific product safety certifications or compliance declarations (e.g., FCC for the US, CE for the EU) may also be required.
Do trade agreements like USMCA or EU FTAs affect the duty rates for HS code 851830?
Yes, trade agreements can significantly impact duty rates. For goods originating from countries party to an agreement, preferential duty rates, often 0.00% ad valorem, may apply. For example, headphones and earphones that meet the rules of origin under the USMCA (United States-Mexico-Canada Agreement) would likely enter the US, Canada, or Mexico duty-free. Similarly, goods from countries with Free Trade Agreements with the EU may benefit from reduced or eliminated duties. Importers must ensure they have the necessary proof of origin to claim these benefits.
What are the key classification criteria for HS code 851830, and what distinguishes them from other audio equipment?
HS code 851830 specifically covers headphones and earphones, which are devices designed to be worn on or inserted into the ear for listening to audio. This includes sets combining these with a microphone or loudspeakers. The key criterion is their intended use and design for personal audio output directly to the listener's ears. Devices like standalone loudspeakers (unless part of a set with a microphone under this code) or audio amplifiers would fall under different HS codes, such as 8517 or 8519, depending on their specific function and characteristics.