HS 853221 Other fixed capacitors
Quick Answer: Other fixed capacitors imported under HS 853221 enter the UK and EU at 0.00% ad valorem, while entering the US with rates ranging from Free to 35% ad valorem. This classification specifically covers fixed capacitors, excluding electrolytic, paper, or plastic dielectric types. Importers should note the significant duty rate disparity for the US market, which may necessitate careful consideration of product sourcing and potential tariff engineering. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532210020 | — | — | ["No."] |
| 8532210050 | — | — | ["No."] |
| 85322100 | Free | — | — |
| 8532210040 | — | — | ["No."] |
| 8532210080 | — | — | ["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 853221 cover?
This subheading covers fixed capacitors of the "other" type, specifically those with a dielectric of ceramic, other than those specifically listed under 85322100. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses ceramic dielectric fixed capacitors, which are essential components in electronic circuits for storing electrical energy. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as capacitors utilizing ceramic materials as their dielectric medium, distinct from electrolytic, tantalum, or paper dielectric types.
What falls outside HS 853221?
The following products are excluded from HS 853221: fixed capacitors with a dielectric of paper, plastic, or metal oxide (e.g., tantalum capacitors), as well as variable capacitors. Also excluded are components that integrate capacitor functionality with other electronic elements, such as resistors or inductors, unless they are solely capacitors. For instance, a ceramic capacitor with integrated surge protection would likely be classified elsewhere based on its primary function or the most significant component, as per General Rule of Interpretation (GRI) 3.
What are common classification mistakes for HS 853221?
A common error is misclassifying capacitors based on their application rather than their construction and dielectric material. For example, a ceramic capacitor intended for a power supply might be mistakenly classified under a heading for power supply components. According to GRI 1, classification is determined by the terms of the headings and any relative section or chapter notes. It is crucial to identify the dielectric material (ceramic in this case) and confirm it is a "fixed" capacitor, not a variable one, to ensure correct classification under 853221.
How should importers classify products under HS 853221?
The correct procedure for classifying products under HS 853221 involves a systematic approach. Importers and customs brokers must first identify the precise type of capacitor, focusing on its dielectric material and whether it is fixed or variable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is paramount. Cross-referencing with the WCO HS Explanatory Notes provides further clarification on the scope of heading 8532 and its subheadings, ensuring accurate declaration.
How is the duty calculated for products under HS 853221?
A batch of 10,000 ceramic dielectric fixed capacitors, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 85322100, which covers "Fixed capacitors with dielectric of ceramic, other than single layer."
Which trade agreements reduce duties for HS 853221?
Several free trade agreements may reduce the applicable duty rate for HS 853221, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 853221, 'Other fixed capacitors, electric double-layer capacitors'?
Import duty rates for HS code 853221 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, under TARIC, the rate is also 0.00%. The UK Trade Tariff lists a rate of Free. However, preferential rates under Free Trade Agreements (FTAs) may apply, potentially lowering or eliminating duties. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
What specific criteria define a capacitor for classification under HS code 853221?
HS code 853221 specifically covers 'Other fixed capacitors, electric double-layer capacitors'. This means it applies to devices designed to store electrical energy in an electrostatic field, functioning as a fixed capacitor. The key differentiator for this sub-heading is the inclusion of electric double-layer capacitors (EDLCs), also known as supercapacitors, which have a much higher capacitance than conventional electrolytic capacitors. Components that do not meet these criteria, such as variable capacitors or electrolytic capacitors not classified under 8532.10, would fall under different subheadings within 8532.
How is the import duty for HS code 853221 calculated, and can you provide an example?
The duty calculation for HS code 853221 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 853221, the duty is often ad valorem. For instance, if a country imposes a 3.5% ad valorem duty and you import capacitors valued at $10,000, the duty would be calculated as: 3.5% of $10,000 = 0.035 * $10,000 = $350.00. It is crucial to verify the specific duty calculation method (ad valorem, specific, or a combination) and the applicable rate in the importing country's tariff schedule.
What documentation is typically required when importing goods classified under HS code 853221?
When importing goods under HS code 853221, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the capacitors; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or datasheets for the capacitors if requested by customs authorities to verify classification.
Which major trade agreements might offer preferential duty rates for HS code 853221?
Preferential duty rates for HS code 853221 can often be obtained through Free Trade Agreements (FTAs). For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties on eligible goods. Similarly, imports into the EU from countries with an Association Agreement or a Deep and Comprehensive Free Trade Area (DCFTA) agreement might qualify for preferential treatment. To claim these benefits, importers must ensure the capacitors meet the rules of origin stipulated in the relevant FTA and possess the required proof of origin, such as a certificate of origin.