HS 852359 Other
Quick Answer: Other semiconductor devices imported under HS 852359 enter the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) duty rate of 35%. This residual classification, "Other," is for solid-state non-volatile storage devices, such as USB flash drives and memory cards, not specifically enumerated elsewhere in Chapter 85. Importers should exercise caution, as this is a broad category, and precise classification is crucial to avoid penalties. According to CustomTariffs data, while the primary rates are duty-free in the UK and EU, the US rate can be substantial. Verification of specific product details against the WCO Harmonized System Explanatory Notes is recommended.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523590000 | — | — | — |
| 8523591000 | 0.00 % | — | — |
| 8523599000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523590000 | — | — | — |
| 8523591000 | 0.00 % | — | — |
| 8523599000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523590000 | 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 852359 cover?
This subheading covers "Other" articles of heading 8523, which includes solid-state, non-volatile storage devices and other media for recording, storing, and reproducing data, sound, or images, not specifically enumerated in preceding subheadings of 8523. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this category primarily encompasses items such as solid-state drives (SSDs), USB flash drives, memory cards (like SD cards and microSD cards), and other semiconductor-based storage media that do not fit into more specific classifications within heading 8523.
What falls outside HS 852359?
The following products are excluded from HS 852359: magnetic tapes, discs, solid-state non-volatile storage devices, smart cards, and other media for recording, storing, and reproducing data, sound, or images, if they are specifically covered by other subheadings within heading 8523. For instance, blank optical discs (like CDs and DVDs) are classified under 8523.49, and pre-recorded media are classified elsewhere. Also excluded are devices that are primarily functional for data processing rather than mere storage, or those where the storage medium is an integral, inseparable part of a larger apparatus.
What are common classification mistakes for HS 852359?
A common error is misclassifying devices that integrate storage with processing capabilities or are part of a larger assembly. For example, a tablet computer with internal storage is not classified under 8523.59, as its primary function is computing. Another mistake involves classifying blank media that are specifically enumerated in other subheadings of 8523. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification based on the essential character of the product.
How should importers classify products under HS 852359?
The correct procedure for classifying products under HS 852359 involves a thorough examination of the product's characteristics and intended use, referencing the WCO Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Importers and customs brokers must first determine if the product falls under a more specific heading or subheading within 8523. If it is a solid-state, non-volatile storage device or similar medium not otherwise specified, and its primary function is data storage, then 8523.59 is likely appropriate.
How is the duty calculated for products under HS 852359?
A 64GB USB flash drive declared at a customs value of $10.00 USD would attract a US duty of $0.30. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($10.00 USD × 0.03 = $0.30). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8523.59.0000, which often carries a 3.0% MFN rate for such items.
Which trade agreements reduce duties for HS 852359?
Several free trade agreements may reduce the applicable duty rate for HS 852359, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods originating from the European Union, a EUR.1 movement certificate is typically required to claim preferential duty rates, often resulting in Free entry. The specific documentation required to claim preference varies by agreement and jurisdiction, but a self-certified origin statement or a certificate of origin is commonly mandated.
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FAQ
What are the typical import duty rates for HS code 852359, and how can I determine preferential rates?
HS code 852359 covers 'Other' articles of semiconductor devices, including solid-state non-volatile storage elements. Duty rates can vary significantly by importing country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00% or Free. However, preferential rates under Free Trade Agreements (FTAs) like the USMCA may also offer duty-free entry, provided origin requirements are met. Always consult the specific tariff schedule of the destination country and any applicable FTA provisions to confirm the exact duty rate and eligibility for preferential treatment. The USITC website (usitc.gov) and the EU TARIC database are authoritative sources for this information.
What specific criteria define 'Other' semiconductor devices under HS code 852359, and what distinguishes them from other subheadings within 8523?
HS code 852359 is a residual category for semiconductor devices not specifically enumerated in other headings of Chapter 8523. This typically includes solid-state non-volatile storage elements like USB flash drives, memory cards (SD cards, microSD cards), and solid-state drives (SSDs) that do not fall under more specific classifications. The key is that they are semiconductor devices used for storage. If a device has a primary function beyond storage, or is a different type of semiconductor device (e.g., microprocessors, integrated circuits for other functions), it would be classified elsewhere. Careful review of the Explanatory Notes to the Harmonized System and the specific tariff schedule's Section Notes is crucial for accurate classification.
What documentation is typically required when importing goods classified under HS code 852359?
Standard import documentation for goods under HS code 852359 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. For electronic goods, compliance with local regulations regarding safety standards (e.g., FCC in the US, CE marking in the EU) might necessitate additional declarations or certifications. Importers and customs brokers should verify specific documentation requirements with the customs authorities of the destination country.
How is the import duty calculated for HS code 852359 if a duty rate applies, and can you provide a numerical example?
The calculation method depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS code 852359, if an ad valorem rate applies, the duty is calculated as: Duty = (Customs Value of Goods × Applicable Duty Rate). For example, if a shipment of USB flash drives valued at $10,000 USD is imported into a country with a 3.5% ad valorem duty rate for this code, the duty would be: $10,000 USD × 3.5% = $350 USD. If a specific duty rate were applicable (e.g., $0.50 per unit), the calculation would be: Duty = (Number of Units × Specific Duty Rate). Always ensure the customs value is determined according to the rules of the importing country (e.g., WTO Valuation Agreement).
Which major trade agreements commonly impact the duty rates for HS code 852359, and what are the general implications?
Major trade agreements can significantly reduce or eliminate duties for goods classified under HS code 852359. For example, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for eligible goods originating in the US, Mexico, or Canada. Similarly, the EU's trade agreements with various countries can offer preferential rates. The key implication is reduced landed cost for importers. However, importers must meticulously adhere to the Rules of Origin stipulated in each agreement to qualify for these benefits. Failure to meet origin requirements will result in the standard MFN duty rate being applied. Consulting the official text of relevant trade agreements and the customs authority's guidance is essential.