HS 853321 Other fixed resistors

The import duty rates for HS code 8533.21 can vary significantly by country. For example, under the United States 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 favored nations. The UK Trade Tariff also lists a 0.00% duty rate for goods originating from most countries. However, specific preferential agreements or trade disputes can lead to different rates. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date information.

HS code 8533.21 falls under Chapter 85 of the Harmonized System, which covers 'Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.' Specifically, heading 8533 covers 'Electrical resistors, fixed, variable or pre-set.' Subheading 8533.21 pertains to 'Other fixed resistors, for power dissipation.' The key classification criteria include that the resistor must be 'fixed' (meaning its resistance value is not adjustable by the user), designed for 'power dissipation' (indicating it's intended to handle significant electrical power, often larger than typical signal resistors), and not specifically covered by other more specific subheadings within 8533.2. For instance, resistors designed for signal processing or low-power applications might fall under different codes.

When importing goods classified under HS code 8533.21, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the resistors; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. 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 ensure that the goods comply with any relevant safety standards or certifications required in the destination market, although specific product certifications are less common for basic fixed resistors unless they are part of a larger certified system.

Import duties for HS code 8533.21 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the duty rate were 3.5% ad valorem (hypothetically, as the actual rate is often 0.00% for many major trading partners), and you imported resistors valued at $10,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this example: $10,000 USD × 3.5% = $350 USD. The customs value is usually the transaction value of the goods, including cost, insurance, and freight (CIF) up to the point of importation. Always verify the specific duty rate applicable to your shipment's origin and destination.

Several trade agreements can impact the duty rates for HS code 8533.21. For instance, goods originating from countries that are part of the World Trade Organization (WTO) generally benefit from Most Favored Nation (MFN) rates, which are often preferential. Bilateral or regional trade agreements, such as the United States-Mexico-Canada Agreement (USMCA), or agreements between the EU and various countries, can provide for even lower or zero duty rates if the goods meet the rules of origin stipulated in those agreements. For example, resistors manufactured in a USMCA member country and imported into another member country might qualify for duty-free treatment. Importers must consult the specific trade agreement and its rules of origin to determine eligibility for preferential treatment.