HS 851989 Other
Quick Answer: Audio-visual equipment imported under HS 851989 enters the UK duty-free, the EU duty-free, and the US at a range of rates including free and 3.5% ad valorem. This residual classification, designated "Other," applies to audio-visual equipment not specifically enumerated in preceding headings within Chapter 85. It typically covers devices for recording or reproducing sound or images that do not fit into more specific HS codes. Importers should exercise caution, as the broad nature of this code necessitates thorough product description to ensure correct classification and avoid potential penalties. According to CustomTariffs data, careful verification of product specifications against the detailed tariff schedules of each importing country is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519890000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519890000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8519891000 | Free | — | ["No."] |
| 851989 | — | — | — |
| 8519892000 | Free | — | ["No."] |
| 8519893000 | 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 851989 cover?
This subheading covers other sound recording or reproducing apparatus not elsewhere specified within heading 8519. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes devices primarily designed to record or reproduce sound, which do not fit into more specific subheadings of 8519, such as those for turntables, record changers, or tape recorders. Examples can include certain digital voice recorders or specialized audio playback devices.
What falls outside HS 851989?
The following products are excluded from HS 851989: sound recording or reproducing apparatus that are specifically covered by other subheadings within heading 8519, such as turntables (8519.30), record changers (8519.40), or tape recorders (8519.80). Additionally, devices that are primarily for data recording and reproduction, even if they can record audio, are typically classified elsewhere. For instance, a digital camera with audio recording capabilities would not fall under 851989, nor would a computer's internal sound card.
What are common classification mistakes for HS 851989?
A common error is misclassifying devices that have secondary sound recording or reproducing functions but whose primary purpose is different. For example, a portable media player that can record audio might be incorrectly classified here if its primary function is video playback or data storage. According to General Rule of Interpretation (GRI) 3(b), goods are classified according to the essential character of the product, which often means considering the primary function. Misinterpreting this essential character leads to incorrect classification.
How should importers classify products under HS 851989?
The correct procedure for classifying products under HS 851989 involves a thorough examination of the product's primary function and features. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. If the product is not specifically listed in a more precise subheading of 8519 and its main purpose is sound recording or reproduction, then 851989 is the appropriate classification.
How is the duty calculated for products under HS 851989?
A portable digital voice recorder weighing 0.1 kg and declared at a customs value of $50 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($50 USD × 0.03 = $1.50). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 8519.89.9000, which is the most specific "Other" classification for such devices.
Which trade agreements reduce duties for HS 851989?
Several free trade agreements may reduce the applicable duty rate for HS 851989, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 851989?
HS code 851989, which covers 'Other' sound or video recording or reproducing apparatus, has varying duty rates depending on the importing country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00% ad valorem. In the European Union, under TARIC, the rate is also often Free, but specific product details might lead to different classifications or duties. The UK Trade Tariff also lists Free for many goods under this heading. It is crucial to verify the specific rate for your destination country and the exact product being imported.
How is the duty for HS code 851989 calculated if a duty rate applies?
If a duty rate applies to goods classified under HS 851989, it is typically calculated as a percentage of the declared customs value (ad valorem). For example, if an importing country has a 3.5% ad valorem duty rate and the declared value of the goods is $10,000, the duty would be $10,000 \times 0.035 = $350. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, though this is less common for this broad 'Other' category. Always confirm the duty calculation basis with the importing country's customs authority.
What documentation is typically required for importing goods under HS code 851989?
Standard import documentation for goods classified under HS 851989 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific nature of the 'other' sound or video recording/reproducing apparatus, additional documentation might be necessary. This could include product specifications, proof of origin, and any required safety or compliance certificates (e.g., FCC for electronics in the US, CE marking for the EU). Importers should consult the customs regulations of the destination country for a complete list.
Are there preferential duty rates available for HS code 851989 under trade agreements?
Yes, preferential duty rates may be available for goods classified under HS 851989 if they originate from countries that have free trade agreements (FTAs) or other preferential trade arrangements with the importing country. For example, goods originating from Canada or Mexico might benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA), potentially resulting in a 0.00% duty. Similarly, goods originating from certain countries may receive preferential treatment under EU or UK trade agreements. To claim preferential treatment, a valid Certificate of Origin or other proof of origin acceptable to the customs authority is usually required.
What are the classification criteria for goods falling under the 'Other' category of HS code 851989?
HS code 851989 is a residual category used for sound or video recording or reproducing apparatus that are not specifically covered by preceding headings within Chapter 85 of the Harmonized System (e.g., turntables, tape recorders, digital recorders). Classification under 851989 requires that the apparatus primarily performs the function of recording or reproducing sound or video, and it does not fit into more specific subheadings like 8519.20 (gramophones, record players), 8519.30 (record changers), 8519.81 (apparatus incorporating a visual display), or 8519.82 (digital automatic data processing machines and units thereof, capable of direct connection to an automatic data processing machine). If an item has multiple functions, the classification is determined by the essential character of the good.