HS 852492 Of organic light-emitting diodes (OLED)
Quick Answer: Flat-panel display modules of organic light-emitting diodes (OLED) imported under HS 852492 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate that can be free or 45% depending on specific product details and origin. This code specifically covers display panels utilizing OLED technology, distinct from other types of flat-panel displays. Importers should be aware of the significant duty rate variance in the US market, necessitating careful verification of the applicable rate based on the specific OLED module and any preferential trade agreements. CustomTariffs aggregates this duty information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8524920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8524920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8524920000 | 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 to Classify This HS Code?
What products does HS 852492 cover?
This subheading covers flat-panel display modules that utilize organic light-emitting diodes (OLED) technology. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to display units designed to emit light when an electric current is passed through organic compounds. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are self-emissive displays, distinct from liquid crystal displays (LCDs) that require a backlight. Examples include OLED screens for smartphones, televisions, and wearable devices.
What falls outside HS 852492?
The following products are excluded from HS 852492: display modules that do not employ organic light-emitting diodes, such as those based on liquid crystal technology (classified under HS 852491), cathode ray tubes (HS 852410), or other older display technologies. Additionally, components of OLED displays that are not complete display modules, such as individual OLED panels without integrated circuitry or drivers, or raw materials for OLED production, will be classified elsewhere based on their specific nature and function. Complete electronic devices incorporating OLED displays, like finished smartphones, are classified under their respective headings.
What are common classification mistakes for HS 852492?
A common error is misclassifying display modules that incorporate OLED technology but are part of a larger functional unit, such as a complete television set or a finished tablet computer. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify OLED panels that are not yet complete display modules, failing to recognize that the heading specifically refers to "flat-panel display modules."
How should importers classify products under HS 852492?
The correct procedure for classifying products under HS 852492 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must verify that the display module utilizes organic light-emitting diodes as its primary light-emitting mechanism. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is crucial. Comparing the product's characteristics against the descriptive notes and any provided explanatory notes for heading 8524 and subheading 852492 will ensure accurate classification.
How is the duty calculated for products under HS 852492?
A 15-inch OLED display panel for a laptop, declared at a customs value of $150 USD, would attract a US duty of $22.50 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 15% of $150 USD = $22.50 USD. This specific rate applies to goods imported from countries not covered by preferential trade agreements or specific duty exemptions.
Which trade agreements reduce duties for HS 852492?
Several free trade agreements may reduce the applicable duty rate for HS 852492, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating OLED display modules from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin, as specified by USMCA regulations, is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible OLED display modules originating from designated developing countries, requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 852492, covering 'Of organic light-emitting diodes (OLED)'?
The duty rates for HS code 852492 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), 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 goods classified under this heading, subject to specific conditions. The UK Trade Tariff also lists a 0.00% duty rate. However, it is crucial to verify the specific rate for your destination country and consider any preferential rates that may apply. Always consult the official tariff database of the importing country for the most accurate and up-to-date information.
How is the duty for HS code 852492 calculated, and can you provide an example?
The duty calculation for HS code 852492 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Assuming an ad valorem rate, the formula is: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For instance, if an importer brings in OLED display modules valued at $10,000 USD and the applicable duty rate is 0.00%, the duty payable would be $10,000 × 0.00% = $0.00. If a different country had a specific duty rate, say $5 per unit, and 100 units were imported, the duty would be 100 units × $5/unit = $500. Always confirm the basis of duty calculation (ad valorem, specific, or a combination) from the importing country's tariff schedule.
What are the key classification criteria for goods to be classified under HS code 852492?
To be classified under HS code 852492, goods must be 'Of organic light-emitting diodes (OLED)'. This means the primary function or characteristic of the product must stem from OLED technology. This typically includes display panels or modules where the light-emitting elements are organic compounds that emit light when an electric current is passed through them. Products that are merely components of OLEDs or use OLEDs as a secondary feature might be classified elsewhere. It is essential to examine the Explanatory Notes to the Harmonized System and the specific rulings or decisions of the importing country's customs authority for precise classification guidance.
Which common trade agreements might offer preferential duty rates for HS code 852492?
While the MFN duty rate for HS code 852492 is often 0.00% in major markets like the US, EU, and UK, trade agreements can still be relevant for other countries or specific circumstances. For example, Free Trade Agreements (FTAs) between countries can reduce or eliminate duties on goods originating from partner nations. Importers should investigate if their goods qualify for preferential treatment under agreements such as the USMCA (United States-Mexico-Canada Agreement), EU's FTAs with various countries, or the UK's Global Tariff which incorporates provisions from its trade deals. Proof of origin, such as a Certificate of Origin, is typically required to claim preferential treatment.
What documentation is typically required when importing goods under HS code 852492?
When importing goods classified under HS code 852492, standard import documentation is generally required, which may include a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents might be necessary. This could include a Certificate of Origin if preferential duty rates are being claimed under a trade agreement. For electronic goods, compliance with local safety and electrical standards might necessitate specific certifications or declarations. It is advisable for importers and customs brokers to consult the importing country's customs authority or a licensed customs broker for a comprehensive list of required documentation.