HS 851890 Parts
Quick Answer: Parts for audio-frequency electric amplifiers and other sound reproducing or recording apparatus imported under HS 851890 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 35% depending on the specific part. This classification covers components such as speaker cones, diaphragms, and amplifier circuit boards, but excludes complete units. Importers should verify the specific subheadings within the US tariff schedule for precise duty rates. According to CustomTariffs data, careful classification is crucial to ensure compliance and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8518906000 | Free | — | ["No."] |
| 8518902000 | Free | — | ["No."] |
| 8518908100 | Free | — | ["No."] |
| 851890 | — | — | — |
| 8518904100 | 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 851890 cover?
This subheading covers parts and accessories for the apparatus of heading 8518, which includes microphones, loudspeakers, headphones and earphones, and mounted acoustic devices. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes components such as diaphragms, voice coils, magnets, casings, and mounting hardware specifically designed for these audio devices, provided they are not more specifically classified elsewhere.
What falls outside HS 851890?
The following products are excluded from HS 851890: complete audio apparatus of heading 8518, such as finished microphones or loudspeakers; general-purpose electronic components like resistors, capacitors, or integrated circuits that are not exclusively designed for apparatus of heading 8518; and accessories that are not integral parts, such as audio cables or stands that could be used with a variety of electronic equipment, which are typically classified under their own specific headings.
What are common classification mistakes for HS 851890?
A common error is the misclassification of components that are more specifically described in other headings of the Harmonized System. For instance, a simple wire or cable, even if intended for an audio device, might be classified under Chapter 85 if it's a general electrical wire, rather than under 851890 unless it's a specialized connector or assembly unique to the audio apparatus. Adherence to General Rule of Interpretation (GRI) 1 and GRI 3(b) is crucial for ensuring correct classification.
How should importers classify products under HS 851890?
The correct procedure for classifying products under HS 851890 involves a thorough examination of the product's function and design. Importers and customs brokers must first determine if the part is exclusively for apparatus of heading 8518. Consulting the official Explanatory Notes of the WCO, the USITC HTS, or the EU TARIC is essential. If the part is not more specifically classified elsewhere and is indeed a component of a microphone, loudspeaker, or similar device, then 851890 is the appropriate classification.
How is the duty calculated for products under HS 851890?
A speaker cone weighing 0.1 kg and declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem applied to the declared customs value ($50.00 × 0.07 = $3.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 8518.90.0000.
Which trade agreements reduce duties for HS 851890?
Several free trade agreements may reduce the applicable duty rate for HS 851890, 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 EU's Generalised Scheme of Preferences (GSP) can also offer reduced or Free rates for originating goods from certain developing countries. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU agreements, is typically required.
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FAQ
What are the typical import duty rates for HS code 851890 (Parts of microphones, loudspeakers, headphones, etc.)?
Import duty rates for HS code 851890 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under TARIC, the rate is often Free, but can be subject to specific trade agreements or temporary measures. The UK Trade Tariff also lists a Free rate for many originating goods. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and their origin.
How is the duty for HS code 851890 calculated, and can you provide an example?
The duty calculation for HS code 851890 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If it's ad valorem, the formula is: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if the ad valorem duty rate is 3.5% and the customs value of the imported parts is $10,000, the duty would be $10,000 × 0.035 = $350. If the duty is specific, it might be a rate per kilogram or per piece. Always verify the duty basis (ad valorem, specific, or compound) in the importing country's tariff.
What documentation is typically required when importing parts classified under HS code 851890?
When importing parts classified under HS code 851890, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, value, and origin of the parts; 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 necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature if customs authorities require further clarification on the classification.
Do common trade agreements, like USMCA or EU Free Trade Agreements, affect the duty rates for HS code 851890?
Yes, common trade agreements can significantly affect duty rates for HS code 851890. For instance, under the United States-Mexico-Canada Agreement (USMCA), parts originating from Canada or Mexico may qualify for duty-free treatment if they meet the agreement's rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries, which can reduce or eliminate duties on originating goods classified under 851890. To benefit from these agreements, importers must ensure the parts meet the specific rules of origin stipulated in the relevant FTA and possess the required proof of origin, such as a certificate of origin.
What are the key criteria for classifying goods under HS code 851890 as 'Parts'?
Goods are classified under HS code 851890 as 'Parts' if they are specifically designed for use with articles of HS headings 8517, 8519, 8520, 8521, 8522, 8523, 8525, 8527, or 8528, which cover apparatus for the recording or reproduction of sound and image, microphones, loudspeakers, headphones, and similar acoustic appliances. According to the Explanatory Notes of the Harmonized System (WCO), parts are generally identifiable by their specific shape, configuration, or material composition, indicating they are not suitable for general use. They must be exclusively or principally used with the specified apparatus and not be classifiable under a more specific heading.