HS 852871 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

Quick Answer: Televisions and similar reception apparatus, whether or not equipped with radio tuners or recording/playback capabilities, imported under HS 852871 enter the UK and EU duty-free at 0.00% ad valorem. In the United States, duty rates vary significantly, with some lines entering duty-free and others subject to a 25% ad valorem tariff, depending on specific product characteristics. Importers should consult the relevant jurisdiction's tariff schedule for precise classification and duty determination. According to CustomTariffs data, understanding these multi-jurisdictional differences is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8528710000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8528710000 0.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8528711000 Free ["No."]
8528713000 Free ["No."]
8528714500 Free ["No."]
852871
8528712000 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?

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What products does HS 852871 cover?

This subheading covers reception apparatus for television, specifically those that are not designed for satellite reception and do not incorporate a hard disk drive for recording. According to the World Customs Organization's Harmonized System Nomenclature, this includes devices primarily intended to receive broadcast television signals, such as digital terrestrial television receivers (DTT) and cable television set-top boxes, often referred to as tuners. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, generally excluding more complex integrated systems.

What falls outside HS 852871?

The following products are excluded from HS 852871: satellite reception apparatus (classified under 852810), television receivers with integrated hard disk drives for recording (often classified under 852872), computer monitors that do not have a built-in television tuner (classified under 852851 or 852859), and standalone video recording or reproducing apparatus without a television reception function (classified under Chapter 85, e.g., 8521).

What are common classification mistakes for HS 852871?

A common error is misclassifying devices that incorporate additional functionalities beyond simple television reception. For instance, if a set-top box includes a hard disk drive for recording, it would typically fall under a different subheading, such as 852872. Furthermore, confusion can arise with computer monitors that have a TV tuner; these require careful examination under General Rule of Interpretation (GRI) 3 to determine the essential character, often leading to classification under 852851 if the primary function remains that of a display.

How should importers classify products under HS 852871?

The correct procedure for classifying products under HS 852871 involves a detailed examination of the product's primary function and features. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes to the Harmonized System. Key considerations include whether the apparatus is solely for television reception, if it receives satellite signals, and if it incorporates recording capabilities like a hard disk drive, ensuring alignment with the specific wording of the subheading.

How is the duty calculated for products under HS 852871?

A digital terrestrial television receiver weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $2.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value. The calculation is: 5% of $50 USD = $2.50. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 852871.00.00.

Which trade agreements reduce duties for HS 852871?

Several free trade agreements may reduce the applicable duty rate for HS 852871, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying goods originating from Canada or Mexico can enter the United States duty-free. To claim this preferential rate, a valid Certificate of Origin or a self-certified origin statement is required. For goods imported into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or duty-free access for certain developing countries, requiring a Form A or a self-certification statement depending on the beneficiary country and the EU's specific regulations.

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FAQ

What are the typical import duty rates for HS code 852871?

The import duty rates for HS code 852871, which covers 'Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus' (specifically, 'Set-top boxes'), vary significantly by country. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union, under the TARIC system, the rate can also be 0.00% for goods originating from certain countries with preferential trade agreements. However, standard rates can be higher; for instance, a rate of 25% might apply in specific circumstances or for goods from countries without preferential access. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and their origin.

How is the import duty for HS 852871 calculated, and can you provide an example?

The import duty for HS code 852871 is typically calculated based on either an ad valorem rate (a percentage of the declared customs value of the goods) or a specific rate (a fixed amount per unit). For example, if a country applies a 5% ad valorem duty on set-top boxes (HS 852871) and the declared customs value of a shipment is $10,000, the duty would be calculated as: 5% of $10,000 = $500. If a specific duty of $10 per unit were applied, and you imported 100 units, the duty would be: $10/unit * 100 units = $1,000. It is crucial to identify whether the duty is ad valorem, specific, or a combination, and to use the correct customs value or quantity for the calculation.

What documentation is typically required for importing goods classified under HS 852871?

When importing reception apparatus for television (HS 852871), standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; 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 specific product, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially safety or compliance certificates (e.g., FCC certification in the US, CE marking in the EU) to ensure the goods meet local regulatory standards for electronic equipment. Always verify the specific requirements with the customs authority of the destination country.

How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS 852871?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 852871 if the goods meet the rules of origin stipulated in the agreement. For instance, if set-top boxes (HS 852871) are manufactured in a country that is part of a Free Trade Agreement (FTA) with the importing country (e.g., goods originating in Mexico or Canada for the USMCA, or goods originating in an FTA partner country for the EU), and they satisfy the specific rules of origin (e.g., regional value content, tariff shift requirements), they may qualify for preferential duty rates, often 0.00%. To claim these benefits, importers must typically provide a valid certificate of origin issued by the exporter or producer.

Are there specific classification criteria to ensure goods are correctly classified under HS 852871 as 'set-top boxes'?

Yes, HS code 852871 specifically covers 'Set-top boxes'. Classification hinges on the primary function of the apparatus. A set-top box is an electronic device that receives a television signal (e.g., digital, cable, satellite) and converts it into a format that can be displayed on a television screen. It often incorporates tuners and decoders. If the apparatus's main purpose is to receive and process broadcast signals for display on a TV, it generally falls under this code. Apparatus that primarily perform other functions, even if they can receive TV signals as a secondary feature, might be classified elsewhere. For example, a smart TV with integrated streaming capabilities but whose primary function is displaying broadcast television would still fall under 8528. However, a standalone media player primarily for playing local files or streaming from the internet, without integrated TV tuners, would likely be classified under a different HS code.