HS 853224 Ceramic dielectric, multilayer

Import duty rates for HS code 853224 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for most origins, but specific trade agreements or origin countries may apply different rates. The UK Trade Tariff also lists a general duty rate of 0.00% for this classification. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.

The duty calculation for HS 853224 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 × Applicable Duty Rate). For instance, if a shipment of multilayer ceramic capacitors (HS 853224) 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 = $350.00. If the duty is specific, it would be calculated per unit (e.g., per capacitor or per kilogram). Always verify the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.

HS code 853224 specifically covers 'Ceramic dielectric, multilayer' capacitors. The key criteria for classification under this code are: 1. Material Composition: The capacitor must utilize ceramic material as its dielectric. 2. Construction: It must be of a multilayer construction, meaning it consists of alternating layers of dielectric material and conductive electrodes. 3. Function: It must be designed to store electrical energy. Capacitors that do not meet these specific criteria, such as those with different dielectric materials (e.g., electrolytic, tantalum) or construction (e.g., single layer), would be classified under different HS codes within Chapter 85.

While general import documentation such as a commercial invoice, packing list, and bill of lading are always required, specific documentation for HS 853224 may depend on the importing country and the origin of the goods. Importers should be prepared to provide a detailed product description, technical specifications, and potentially a manufacturer's declaration confirming the material composition (ceramic dielectric) and construction (multilayer) to support the HS classification. If preferential duty rates are claimed under a trade agreement, a certificate of origin and potentially other compliance documents specific to that agreement will be necessary. Consulting the importing country's customs agency or a customs broker is recommended.

The applicability of preferential duty rates for HS code 853224 depends entirely on the trade agreement between the exporting and importing countries. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) might benefit from reduced or zero duties when imported into the U.S., Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide that could grant preferential access. The UK also has a network of FTAs post-Brexit. To determine eligibility for preferential rates, importers must verify the specific terms of relevant trade agreements, ensure the goods meet the rules of origin, and possess the required proof of origin documentation.