HS 851840 Audio-frequency electric amplifiers
Quick Answer: Audio-frequency electric amplifiers imported under HS 851840 enter the UK and EU duty-free, while the US applies a 35% ad valorem duty rate on certain types. This HS code encompasses devices designed to increase the power of audio signals, commonly found in home stereo systems, musical instrument amplification, and public address systems. Importers should be aware of potential trade agreements or specific product exclusions that might affect the US duty rate. CustomTariffs aggregates this information, highlighting the importance of verifying specific product classifications and applicable duties for each import.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518400000 | 0.00 % | — | — |
| 8518400010 | 0.00 % | — | — |
| 8518400090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518400000 | 0.00 % | — | — |
| 8518400010 | 0.00 % | — | — |
| 8518400090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518401000 | Free | — | ["No."] |
| 851840 | — | — | — |
| 8518402000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 851840 cover?
This subheading covers audio-frequency electric amplifiers, which are devices designed to increase the amplitude of electrical signals within the audio frequency range (typically 20 Hz to 20 kHz). According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes amplifiers for use in sound reproduction systems, public address systems, and musical instruments. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to standalone amplifier units and integrated amplifier circuits specifically designed for audio amplification, provided they are not part of a larger assembly classified elsewhere.
What falls outside HS 851840?
The following products are excluded from HS 851840: audio-frequency electric amplifiers that are integral parts of other finished goods, such as televisions (Chapter 85), radio-broadcast receivers (8527), or sound recorders and reproducers (8523). Devices that amplify signals outside the audio frequency range, like radio frequency amplifiers (8543), are also excluded. Furthermore, simple signal boosters or pre-amplifiers that do not significantly increase power output for sound reproduction are typically classified under other headings, often as electrical components or parts of machinery.
What are common classification mistakes for HS 851840?
A common error is misclassifying integrated circuits that perform audio amplification but are also designed for other functions, or those that are part of a more complex electronic device. General Interpretative Rule 3(b) of the Harmonized System, which addresses goods consisting of different materials or components, is often relevant. Importers may also incorrectly classify amplifiers for non-audio frequencies or those that are merely signal conditioners rather than true power amplifiers, leading to incorrect duty assessments and potential penalties.
How should importers classify products under HS 851840?
The correct procedure for classifying products under HS 851840 involves a thorough examination of the product's primary function and design. Importers and customs brokers should consult the product's technical specifications, user manuals, and marketing materials to determine if it is primarily an audio-frequency electric amplifier. Cross-referencing with the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes of the WCO HS Nomenclature is crucial for accurate classification.
How is the duty calculated for products under HS 851840?
A Marantz Model 40n Integrated Amplifier, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $2,500 (declared value) × 0.05 (duty rate) = $125.00 (duty amount). This specific calculation demonstrates the application of an ad valorem duty based on the declared value of the imported audio amplifier.
Which trade agreements reduce duties for HS 851840?
Several free trade agreements may reduce the applicable duty rate for HS 851840, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially 0% for originating goods from countries like Japan and Singapore. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction's requirements.
```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 851840, 'Audio-frequency electric amplifiers'?
The import duty rates for HS code 851840 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system often shows a 0.00% duty rate for many origins. The UK Trade Tariff also frequently lists a 0.00% duty rate for goods originating from countries with which the UK has a Free Trade Agreement. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
How is the duty calculated for audio-frequency electric amplifiers classified under HS 851840?
The duty calculation for HS 851840 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the calculation is: (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if an amplifier has a customs value of $1,000 and the ad valorem duty rate is 3.5%, the duty would be $1,000 × 0.035 = $35.00. Some countries may also apply excise duties or taxes in addition to customs duties. Always verify the specific duty calculation method and any additional taxes applicable in the importing country.
What are the key classification criteria for goods to be classified under HS code 851840?
To be classified under HS code 851840, 'Audio-frequency electric amplifiers', the primary function of the electrical apparatus must be to amplify audio-frequency signals. This means the device takes a low-power audio signal and increases its amplitude, typically to drive loudspeakers or other output devices. The apparatus must be designed for use with sound reproduction or recording systems. Devices that amplify signals outside the audio frequency range (e.g., radio frequency amplifiers) or those with a primary function other than audio amplification would be classified elsewhere.
What documentation is typically required for importing audio-frequency electric amplifiers (HS 851840)?
Standard documentation for importing goods under HS code 851840 generally includes a commercial invoice detailing the value 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 importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or datasheets to substantiate the classification if requested by customs authorities. Compliance with any applicable product safety or electrical standards may also necessitate specific certifications.
Which common trade agreements might offer preferential duty rates for HS 851840, and how can importers benefit?
Many trade agreements can provide preferential duty rates for audio-frequency electric amplifiers. For instance, the United States has Free Trade Agreements (FTAs) with countries like Mexico and Canada (USMCA), and previously with South Korea (KORUS FTA), which often grant duty-free entry for goods meeting rules of origin. The European Union has numerous Association Agreements and FTAs with countries worldwide, and the UK has its own set of trade agreements post-Brexit. To benefit, importers must ensure the amplifiers originate from a country party to an applicable trade agreement and that they meet the specific 'rules of origin' stipulated within that agreement. This typically requires a valid Certificate of Origin issued by the exporter or producer.