HS 853225 Dielectric of paper or plastics
Quick Answer: Dielectric materials of paper or plastics imported under HS 853225 enter the UK and EU duty-free, while the US applies a range of rates, including free entry and a 35% ad valorem duty. This classification covers insulating materials used in electrical components, primarily for capacitors. Importers should be aware of the significant duty rate disparity between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for the intended destination market to ensure accurate customs declarations and duty payments. Exporters should consult the relevant national tariff schedules for precise classification and duty obligations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532250000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532250000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532250010 | — | — | ["No."] |
| 8532250030 | — | — | ["No."] |
| 8532250045 | — | — | ["No."] |
| 8532250060 | — | — | ["No."] |
| 8532250080 | — | — | ["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 853225 cover?
This subheading covers fixed capacitors with a dielectric of paper or plastics, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes a wide array of capacitors used in electronic circuits for energy storage, filtering, and timing. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses capacitors where the insulating material between the conductive plates is primarily paper or plastic, such as polyester, polypropylene, or polycarbonate films.
What falls outside HS 853225?
The following products are excluded from HS 853225: capacitors with a dielectric of ceramic, mica, or electrolytic materials, as these are classified under different subheadings within heading 8532. For instance, electrolytic capacitors are typically found under 853221, and those with ceramic dielectrics are under 853229. Components that are not primarily capacitors, even if they contain paper or plastic dielectric elements, will also be excluded and classified according to their principal function or material composition.
What are common classification mistakes for HS 853225?
A common error is misinterpreting the primary dielectric material. General Interpretative Rule 3(b) of the Harmonized System, which addresses goods consisting of different materials or components, may be relevant if a capacitor incorporates multiple dielectric types. Importers might incorrectly classify a capacitor with a composite dielectric as solely paper or plastic if the secondary material is not properly identified, leading to misclassification under 853225 instead of a more specific subheading.
How should importers classify products under HS 853225?
The correct procedure for classifying products under HS 853225 involves a thorough examination of the capacitor's construction, specifically identifying the dielectric material. Importers and customs brokers must consult the product's technical specifications and compare them against the descriptive notes of heading 8532 and its subheadings. Referencing official tariff databases like the USITC HTS or the EU TARIC is crucial to confirm the precise classification and any associated legal notes or exclusions.
How is the duty calculated for products under HS 853225?
A batch of 10,000 polyester film capacitors, each with a declared customs value of $0.15 per unit, totaling $1,500, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the total declared value ($1,500 × 10% = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for subheading 853225.
Which trade agreements reduce duties for HS 853225?
Several free trade agreements may reduce the applicable duty rate for HS 853225, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for eligible goods. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 853225, covering dielectric materials of paper or plastics?
The duty rates for HS code 853225 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is Free. However, other countries may have different rates. For instance, the UK Trade Tariff lists a duty rate of 3.5% ad valorem for goods originating from countries without a preferential trade agreement. Importers should always verify the specific rate applicable to their origin and destination.
What specific criteria determine if a material is classified under HS code 853225 as a dielectric of paper or plastics?
HS code 853225 covers materials primarily used as dielectrics in capacitors, where the dielectric medium is made of paper or plastic. Classification hinges on the material's intended use and its dielectric properties. For paper, this typically refers to specially treated capacitor tissue paper. For plastics, it includes films like polypropylene or polyester specifically manufactured for capacitor applications. The material must function as an electrical insulator that can store energy in an electric field. Documentation from the manufacturer detailing the material's specifications and intended use is crucial for customs verification.
What documentation is typically required for importing goods classified under HS code 853225?
When importing dielectric materials of paper or plastics under HS code 853225, standard customs documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often necessary to claim preferential duty rates under trade agreements. Manufacturers' specifications or technical data sheets that confirm the material's dielectric properties and intended use for capacitors can also be beneficial for customs clearance, especially if classification is questioned.
How are import duties calculated for HS code 853225, and can you provide an example?
Import duties for HS code 853225 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of plastic dielectric film is valued at $10,000 USD and the applicable duty rate is 3.5% ad valorem (as might be seen in some jurisdictions for non-preferential trade), the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. In this case, Duty = $10,000 × 0.035 = $350. Importers must ensure they use the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
Are there common trade agreements that offer preferential duty rates for HS code 853225, and how can importers benefit?
Yes, numerous trade agreements can provide preferential duty rates for HS code 853225. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and others that may offer duty-free entry for goods meeting specific rules of origin. The European Union has its network of Free Trade Agreements (FTAs) with various countries, and the UK has its own set of FTAs post-Brexit. To benefit, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. This certificate is essential for customs authorities to grant the preferential tariff treatment.