HS 853223 Ceramic dielectric, single layer

Quick Answer: Ceramic dielectric, single layer capacitors imported under HS 853223 enter the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) rate that can range from Free to 3.5% ad valorem, with specific subheadings potentially reaching 35%. This code specifically covers single-layer capacitors utilizing ceramic dielectric materials, commonly found in electronic circuits for energy storage and filtering. Importers should consult the specific US subheadings for precise duty application. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8532230000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8532230000 0.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8532230020 ["No."]
8532230060 ["No."]
85322300 Free
8532230040 ["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

US$40.6M
ImportsExports

How to Classify This HS Code?

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What products does HS 853223 cover?

This subheading covers ceramic dielectric capacitors, specifically those that are single-layer. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these components are characterized by their dielectric material being a ceramic and their construction involving a single dielectric layer between conductive electrodes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, focusing on the fundamental construction and material of the capacitor.

What falls outside HS 853223?

The following products are excluded from HS 853223: multi-layer ceramic capacitors (MLCCs), which have multiple dielectric layers interspersed with electrodes, and capacitors with dielectric materials other than ceramic, such as electrolytic, tantalum, or film capacitors. Components that are not primarily capacitors, even if they contain ceramic elements, such as ceramic substrates for electronic circuits or ceramic insulators, are also classified elsewhere, typically under headings related to their primary function or material.

What are common classification mistakes for HS 853223?

A common error is misinterpreting the "single layer" aspect of the description, leading to the misclassification of multi-layer ceramic capacitors (MLCCs) under this subheading. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, which states that goods shall be classified according to the material or component that gives them their essential character, is often overlooked when distinguishing between capacitor types based on their construction.

How should importers classify products under HS 853223?

The correct procedure for classifying products under HS 853223 involves a thorough examination of the product's construction and materials. Importers and customs brokers must verify that the capacitor utilizes a ceramic dielectric and consists of only a single layer of this dielectric material between electrodes. Consulting the product's technical specifications and comparing them against the descriptive notes in the WCO HS Nomenclature, USITC HTS, or EU TARIC is crucial for accurate classification.

How is the duty calculated for products under HS 853223?

A batch of 10,000 single-layer ceramic 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 rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8532.23.00.

Which trade agreements reduce duties for HS 853223?

Several free trade agreements may reduce the applicable duty rate for HS 853223, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. Additionally, preferential rates may apply under agreements with countries like South Korea. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA, is typically required, originating from countries like Mexico or Canada.

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Which HS Codes Are Related?

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FAQ

What are the typical import duty rates for HS code 853223 (Ceramic dielectric, single layer)?

Import duty rates for HS code 853223 can vary significantly by country. For example, the United States applies a 0.00% duty rate under its Most Favored Nation (MFN) status. The European Union, under the TARIC system, also generally lists a 0.00% duty. However, specific preferential trade agreements or origin of goods can influence these rates. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date information. Sources like the US International Trade Commission (USITC) for the US, and the EU TARIC database for the EU, are authoritative references.

How is the duty for HS code 853223 calculated? Can you provide an example?

The duty calculation for HS code 853223 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the formula is: Duty = (Customs Value of Goods × Duty Rate). For instance, if a shipment of ceramic dielectric capacitors (HS 853223) has a customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, the calculation would be based on the quantity (e.g., per piece, per kilogram). Always verify the specific duty basis (ad valorem or specific) and rate from the importing country's tariff schedule.

What are the key classification criteria for goods under HS code 853223 (Ceramic dielectric, single layer)?

HS code 853223 specifically covers 'Ceramic dielectric, single layer' capacitors. The primary classification criteria are: 1. Material: The dielectric material must be ceramic. 2. Construction: The capacitor must be of a single layer construction. This distinguishes it from multilayer ceramic capacitors (MLCCs) which fall under HS code 853221. 3. Function: The item must be designed to store electrical energy, acting as a capacitor. Importers and customs brokers must ensure the product's technical specifications precisely match these criteria to avoid misclassification. Referencing Explanatory Notes from the World Customs Organization (WCO) can provide further clarification on these distinctions.

Are there common trade agreements that provide preferential duty rates for HS code 853223?

Yes, many trade agreements can offer preferential duty rates for goods classified under HS code 853223. For example, goods originating from countries that are part of the European Union's network of Free Trade Agreements (FTAs) might benefit from reduced or zero duties when imported into the EU, provided they meet the rules of origin. Similarly, the United States has various FTAs (e.g., with Canada and Mexico under USMCA) where certain goods may enter duty-free. Importers must verify the specific terms of any applicable trade agreement, including rules of origin, to claim preferential treatment. Documentation such as a Certificate of Origin is often required.

What documentation is typically required for importing goods under HS code 853223?

Standard import documentation for HS code 853223 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country and any claimed preferential treatment, additional documents may be necessary. This could include a Certificate of Origin to prove the goods' nationality for preferential duty rates, or specific technical datasheets or declarations confirming the 'ceramic dielectric, single layer' nature of the capacitors. Customs brokers play a vital role in ensuring all required documentation is accurate and complete to facilitate smooth customs clearance.