HS 853331 Wirewound variable resistors, including rheostats and potentiometers
Quick Answer: Wirewound variable resistors, including rheostats and potentiometers, imported under HS 853331 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification covers resistors where the resistance value can be adjusted by moving a contact along a resistive element made of wire. These are distinct from other variable resistors that use carbon or other materials. Importers should note the significant duty rate disparity for the US market, where other variable resistors may face higher tariffs. CustomTariffs aggregates this information, highlighting the importance of accurate classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533310000 | Free | — | ["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 853331 cover?
This subheading covers wirewound variable resistors, specifically rheostats and potentiometers, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. These devices are characterized by a resistive element wound with wire, allowing for adjustment of electrical resistance. Official definitions from sources like the US International Trade Commission (USITC) HTS and the EU's TARIC database confirm that this category includes components where the resistance changes proportionally to the position of a sliding contact along the resistive element, crucial for controlling voltage or current in electronic circuits.
What falls outside HS 853331?
The following products are excluded from HS 853331: fixed resistors (which do not offer variable resistance), non-wirewound variable resistors such as carbon film or cermet potentiometers, and electronic components that may incorporate variable resistance functions but are primarily classified under other headings, such as integrated circuits or switches with variable output. For instance, a simple rotary switch with multiple fixed positions would not fall under this subheading, nor would a thermistor whose resistance varies with temperature, typically classified under HS 8533.40.
What are common classification mistakes for HS 853331?
A common error is misclassifying variable resistors based solely on their application rather than their construction. For example, a variable resistor integrated into a larger assembly, such as a control panel for an appliance, might be mistakenly classified with the finished product. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a component is clearly a wirewound variable resistor, it should be classified as such, even if it is part of a more complex unit, unless the unit as a whole is classifiable under a more specific heading.
How should importers classify products under HS 853331?
The correct procedure for classifying products under HS 853331 involves a detailed examination of the product's construction and function. Importers and customs brokers must first identify if the component is a resistor and if its resistance is variable. Next, they must determine if the resistive element is constructed from wire. If these criteria are met, and the device functions as a rheostat or potentiometer, then HS 853331 is likely applicable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes is crucial for accurate classification.
How is the duty calculated for products under HS 853331?
A batch of 1,000 units of a "Wirewound Potentiometer 10k Ohm" declared at a customs value of $500.00 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 customs value ($500.00 × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8533.31.0000.
Which trade agreements reduce duties for HS 853331?
Several free trade agreements may reduce the applicable duty rate for HS 853331, 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. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering duty-free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 853331 (Wirewound variable resistors)?
Import duty rates for HS code 853331, covering wirewound variable resistors, including rheostats and potentiometers, vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 0.00% ad valorem. In the European Union, the TARIC system often shows a rate of 1.7% ad valorem for goods originating from countries without preferential trade agreements. The UK Trade Tariff also lists a standard rate, which can fluctuate. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.
How is the import duty for HS code 853331 calculated? Can you provide an example?
The import duty for HS code 853331 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of wirewound potentiometers valued at $10,000 is imported into a country with a 1.7% ad valorem duty rate, the duty calculation would be: $10,000 (Value) × 0.017 (Duty Rate) = $170 (Duty Amount). Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What are the key classification criteria for wirewound variable resistors under HS code 853331?
HS code 853331 specifically covers 'Wirewound variable resistors, including rheostats and potentiometers'. Key classification criteria include: 1. Construction: The resistor element must be made of wire wound on a core. 2. Variability: The resistance must be adjustable. 3. Function: It must serve as a rheostat (variable resistance) or potentiometer (voltage divider). Resistors that are not wirewound or not variable would fall under different HS codes.
Are there preferential duty rates available for HS code 853331 under trade agreements?
Yes, preferential duty rates may be available for HS code 853331 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States may qualify for duty-free entry under the MFN rate of 0.00%. Similarly, within the EU, goods originating from member states or countries with specific trade pacts may benefit from reduced or zero duties under TARIC. Importers must possess valid proof of origin documentation to claim preferential treatment.
What documentation is typically required for importing wirewound variable resistors (HS 853331)?
Standard import documentation for HS code 853331 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If claiming preferential duty rates, a Certificate of Origin or other acceptable proof of origin is mandatory. Depending on the importing country and the specific application of the resistors, additional certifications related to safety or technical standards (e.g., RoHS compliance) might be requested by customs authorities.