HS 851981 Other apparatus
Quick Answer: Other sound recording or reproducing apparatus imported under HS 851981 enters the UK duty-free, the EU duty-free, and the US with a range of rates, including free entry and a 35% Most Favored Nation (MFN) rate. This broad category encompasses devices not specifically classified elsewhere for recording or reproducing sound, such as certain digital audio players or portable record players. Importers should carefully review the specific subheadings within HS 851981 for each jurisdiction, as granular distinctions can affect duty application. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519810000 | 0.00 % | — | — |
| 8519810010 | 0.00 % | — | — |
| 8519810090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519810000 | 0.00 % | — | — |
| 8519810010 | 0.00 % | — | — |
| 8519810090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519814105 | — | — | ["No."] |
| 8519811000 | Free | — | ["No."] |
| 851981 | — | — | [] |
| 8519812000 | Free | — | ["No."] |
| 85198130 | Free | — | — |
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 851981 cover?
This subheading covers other sound recording or reproducing apparatus not elsewhere specified within heading 8519. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes devices primarily designed to record or reproduce sound from media other than magnetic tapes, discs, or solid-state non-volatile memory. Examples include digital voice recorders, portable media players with recording capabilities, and certain types of audio transcription machines, provided they are not specifically classified under more precise subheadings like 8519.30 (turntables) or 8519.80 (apparatus for recording or reproducing sound on solid-state non-volatile memory). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on the scope of this classification.
What falls outside HS 851981?
The following products are excluded from HS 851981: sound recording or reproducing apparatus that are specifically covered by other subheadings within heading 8519, such as turntables (8519.30) or apparatus for recording or reproducing sound on solid-state non-volatile memory (8519.80). Additionally, devices that are primarily for other functions, even if they possess sound recording or reproducing capabilities, are excluded. For instance, mobile phones (HS 8517) or computers (HS 8471) with built-in recorders are classified under their respective headings. Similarly, dedicated dictation machines that are primarily for voice recording and transcription may fall under different classifications depending on their specific features and functionality.
What are common classification mistakes for HS 851981?
A common error is misclassifying portable media players that primarily reproduce sound but also have limited recording functions. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings or subheadings, classification shall be determined by the essential character of the goods. If a device's primary function is sound reproduction, it might be classified elsewhere even if it can record. Conversely, classifying a device that is clearly intended for sound recording and reproduction but does not fit into a more specific category under this broad "other" subheading is also a mistake if a more precise classification exists within 8519 or another chapter.
How should importers classify products under HS 851981?
The correct procedure for classifying products under HS 851981 involves a thorough examination of the product's primary function and technical specifications. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for heading 8519 to understand the general scope. Next, they should review the specific national tariff schedules, such as the USITC HTS or the EU TARIC, for any additional notes or specific inclusions/exclusions. If the product is not clearly defined under a more specific subheading within 8519 or elsewhere in the HTS, and its primary function is sound recording or reproduction, then HS 851981 is likely applicable. A detailed product description and technical data sheet are crucial for accurate classification.
How is the duty calculated for products under HS 851981?
A portable digital voice recorder 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, as published in the USITC Harmonized Tariff Schedule for HS 8519.81. The calculation is: $50.00 (declared value) × 0.07 (duty rate) = $3.50 (duty amount). This specific rate applies to goods imported from countries not benefiting from preferential trade agreements or special trade programs.
Which trade agreements reduce duties for HS 851981?
Several free trade agreements may reduce the applicable duty rate for HS 851981, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. For claiming these preferential rates, a self-certified origin statement is typically required under USMCA, while a EUR.1 movement certificate or a GSP Form A may be necessary for other agreements, depending on the origin country and the specific trade pact.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the standard import duty rate for HS code 851981 in the United States?
For HS code 851981, which covers 'Other apparatus for the recording of sound' not elsewhere specified, the standard U.S. Most Favored Nation (MFN) duty rate is 0.00% ad valorem. This means no duty is typically charged on imports under this classification into the U.S. It is always advisable to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the USITC for the most current rates and any potential special trade program exclusions.
Are there preferential duty rates available for HS code 851981 under trade agreements?
While the standard MFN rate for HS 851981 is often 0.00%, importers should investigate specific trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States may qualify for duty-free entry under that agreement, even if the MFN rate were higher. To claim preferential treatment, importers must possess a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the relevant FTA. Always verify the specific requirements of the applicable trade agreement and consult official sources like the USITC.
How is the duty calculated for HS code 851981 if a duty were applicable?
HS code 851981 is typically dutiable at an ad valorem rate (a percentage of the value of the goods). For instance, if a hypothetical duty rate of 3.5% were applied to an import of sound recording apparatus valued at $10,000 USD, the duty calculation would be: $10,000 (Value) × 0.035 (Duty Rate) = $350.00 (Duty Amount). Since the standard U.S. MFN rate is 0.00%, no duty would be assessed in this scenario. Importers must ensure accurate valuation of goods according to U.S. Customs and Border Protection (CBP) regulations.
What documentation is typically required for importing goods under HS code 851981?
When importing goods classified under HS code 851981, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. For goods claiming preferential treatment under a Free Trade Agreement, a Certificate of Origin is essential. Depending on the specific nature of the 'other apparatus,' additional certifications related to safety standards (e.g., FCC compliance for electronic devices in the U.S.) might be necessary. Consult CBP guidance for comprehensive requirements.
What are the classification criteria for goods under HS code 851981 versus other sound recording apparatus?
HS code 851981 is specifically for 'Other apparatus for the recording of sound,' meaning it captures devices that record sound but are not explicitly covered by preceding headings within Chapter 85, such as dedicated digital voice recorders (often classified elsewhere based on their primary function) or older analog recording devices like tape recorders. The key is that the apparatus's primary function is sound recording, and it does not fit into more specific subheadings within 8519 or other chapters. Importers should carefully review the Explanatory Notes to the Harmonized System and the General Rules of Interpretation (GRIs) to ensure correct classification, especially when dealing with multi-functional devices.