HS 853230 Variable or adjustable (pre-set) capacitors
Quick Answer: Variable or adjustable capacitors imported under HS 853230 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates, including Free and 35% ad valorem, depending on specific product characteristics and origin. This HS code specifically covers capacitors whose capacitance can be altered after manufacture, often through a mechanical adjustment or electronic control, allowing for tuning or variable circuit operation. Importers and customs brokers should consult detailed tariff schedules for the specific destination country to determine the precise duty rate applicable to their shipment, as the US, in particular, has multiple tariff lines within this category. CustomTariffs aggregates this information, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8532300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 85323000 | Free | — | — |
| 8532300090 | — | — | ["No."] |
| 8532300010 | — | — | ["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?
What products does HS 853230 cover?
This subheading covers variable or adjustable capacitors, also known as tunable or trimmer capacitors, which allow for the capacitance value to be changed after manufacture, typically through a mechanical adjustment. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these components are designed to alter their electrical capacitance within a specific range, often used for fine-tuning circuits during assembly or maintenance.
What falls outside HS 853230?
The following products are excluded from HS 853230: fixed capacitors (classified under HS 853220), which have a constant capacitance value. Also excluded are components that are not primarily designed for electrical capacitance, such as variable resistors (potentiometers or rheostats, typically classified under HS 8533) or inductors. Products where the adjustability is not a primary function, or where the adjustment is not intended to alter the capacitance value, are also not covered by this subheading.
What are common classification mistakes for HS 853230?
A common error is misclassifying fixed capacitors as variable ones, or vice versa, failing to recognize the fundamental difference in adjustability. Another mistake involves confusing variable capacitors with variable resistors, which serve entirely different electrical functions. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. Misinterpreting the primary function of the component can lead to incorrect classification.
How should importers classify products under HS 853230?
The correct procedure for classifying products under HS 853230 involves a thorough examination of the product's technical specifications and intended function. Importers and customs brokers must verify if the capacitor's capacitance value can be adjusted after its initial manufacture, typically via a screw, dial, or other mechanical means. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes for HS Heading 8532 is essential for accurate determination.
How is the duty calculated for products under HS 853230?
A batch of 1,000 adjustable ceramic trimmer capacitors, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 0.05 = $25.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 853230.9000.
Which trade agreements reduce duties for HS 853230?
Several free trade agreements may reduce the applicable duty rate for HS 853230, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico, requiring a self-certified origin statement. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates, potentially Free, for originating goods from member countries like Vietnam, requiring a certificate of origin. Documentation requirements vary by agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 853230, covering variable or adjustable (pre-set) capacitors?
The duty rates for HS code 853230 can vary significantly depending on the importing country and any applicable trade agreements. For example:
- United States (USITC): The U.S. Generally Favorable Nations (MFN) rate is 0.00% ad valorem. However, specific trade agreements might offer different terms.
- European Union (EU TARIC): The standard EU duty rate is 3.5% ad valorem. Preferential rates may apply under various trade agreements.
- United Kingdom (UK Trade Tariff): The UK standard duty rate is 0.00% ad valorem.
Importers should always verify the specific duty rate applicable to their shipment based on the country of origin and destination, consulting official tariff databases like the USITC, EU TARIC, or UK Trade Tariff for the most current information.
How are variable or adjustable capacitors classified under HS code 853230, and what distinguishes them from fixed capacitors?
HS code 853230 specifically covers 'Variable or adjustable (pre-set) capacitors'. The key classification criterion is the ability of the capacitor's capacitance to be altered after manufacture. This includes:
- Variable capacitors: Those whose capacitance can be continuously adjusted by the user, often through a mechanical control (e.g., tuning capacitors in radios).
- Adjustable (pre-set) capacitors: Those whose capacitance can be adjusted, but typically only for initial tuning or calibration and not intended for frequent user adjustment (e.g., trimmer capacitors).
Fixed capacitors, which have a set capacitance value that cannot be altered, are classified under other subheadings within HS 8532, such as 853221 (fixed mica capacitors) or 853229 (other fixed capacitors).
What documentation is typically required when importing variable or adjustable capacitors under HS code 853230?
Standard import documentation for HS code 853230 includes:
- Commercial Invoice: Detailing the value, quantity, and description of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading or Air Waybill: For transportation.
- Country of Origin Certificate: To verify the origin of the goods, which is crucial for determining applicable duty rates and trade agreement benefits.
- Technical Specifications: May be requested by customs to confirm the nature of the capacitor (variable/adjustable vs. fixed) and its compliance with any specific regulations.
Depending on the importing country and the specific product, additional declarations or certifications related to safety standards (e.g., CE marking in the EU, FCC in the US for electronic interference) might be necessary.
How is the ad valorem duty calculated for HS code 853230, and can you provide an example?
Ad valorem duty is calculated as a percentage of the declared customs value of the imported goods. The formula is: Duty Amount = (Customs Value × Duty Rate %). The customs value typically includes the cost of the goods, insurance, and freight (CIF value).
Example: Suppose you are importing variable capacitors into the European Union, where the duty rate is 3.5% ad valorem. The commercial invoice shows a value of $10,000 USD for the capacitors, and the total cost for insurance and freight (CIF) is $1,000 USD. The total customs value is $11,000 USD.
- Calculation: Duty Amount = ($11,000 USD × 3.5%) = $385 USD.
Therefore, the import duty payable would be $385 USD. It's important to note that some countries may also apply other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), on top of the ad valorem duty.
Which common trade agreements might offer preferential duty rates for variable or adjustable capacitors (HS 853230)?
The applicability of preferential duty rates for HS code 853230 depends heavily on the specific trade agreement between the exporting and importing countries. Some common examples include:
- USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may benefit from preferential rates when imported into the United States, often resulting in 0.00% duty if rules of origin are met.
- EU Free Trade Agreements: The EU has numerous FTAs with countries worldwide (e.g., Japan, Canada, South Korea). If variable capacitors originate from a country with an FTA with the EU, and meet the relevant rules of origin, they could be eligible for reduced or 0.00% duty rates, instead of the standard 3.5%.
- UK Free Trade Agreements: Post-Brexit, the UK has established new trade agreements. Similar to the EU, if capacitors originate from a partner country and satisfy rules of origin, preferential tariffs could apply.
Importers must obtain a valid proof of origin (e.g., EUR.1 certificate, statement on origin) from the exporter to claim preferential treatment. Consulting the specific text of the relevant trade agreement and the customs authority's guidance is essential.