HS 853339 Other
Quick Answer: Resistors imported under HS 853339 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 35% ad valorem. This residual classification, "Other," applies to electrical resistors not specifically covered by preceding subheadings within HS 8533. This includes, for example, resistors designed for specific applications or with unique construction not falling into categories like fixed wirewound or variable resistors. Importers should carefully review the specific product's characteristics and consult detailed tariff schedules, as the broad nature of this "Other" category can lead to varied interpretations and duty rates across jurisdictions. According to CustomTariffs data, due diligence is crucial to ensure correct classification and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8533390080 | — | — | ["No."] |
| 85333900 | Free | — | — |
| 8533390040 | — | — | ["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 853339 cover?
This subheading covers "other" resistors, not specified in subheadings 8533.10 to 8533.31. According to the World Customs Organization's Harmonized System Nomenclature, this includes variable resistors, such as potentiometers and rheostats, that are not wirewound or are not specifically designed for high power applications. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's Integrated Tariff (TARIC) also define this category broadly, encompassing a wide array of electronic components used to control electrical current, provided they do not fit the more specific descriptions in preceding subheadings.
What falls outside HS 853339?
The following products are excluded from HS 853339: wirewound resistors (HS 8533.21 and 8533.29), fixed carbon composition resistors (HS 8533.10), and fixed metal or metal oxide film resistors (HS 8533.40). Additionally, components that are primarily for lighting or display purposes, even if they exhibit resistive properties, are typically classified elsewhere. For instance, LED driver circuits with integrated resistive elements would likely fall under a different heading related to lighting or electronic integrated circuits.
What are common classification mistakes for HS 853339?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of specialized resistors that should be placed in more specific subheadings. For example, high-power wirewound resistors, which are explicitly excluded, are sometimes mistakenly classified here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(a) and 3(b) which prioritize the most specific description and essential character, is crucial to avoid these errors.
How should importers classify products under HS 853339?
The correct procedure for classifying products under HS 853339 involves a thorough examination of the product's technical specifications and construction. Importers and customs brokers must first consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC. They should then compare the product's characteristics against the descriptions of all subheadings within heading 8533, ensuring it does not meet the criteria for any more specific code before assigning it to 853339.
How is the duty calculated for products under HS 853339?
A batch of 10,000 units of a generic variable potentiometer, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 7.0% ad valorem (7.0% × $500 = $35.00). It is imperative to verify the exact duty rate for the specific type of variable resistor and the importing country's applicable tariff schedule.
Which trade agreements reduce duties for HS 853339?
Several free trade agreements may reduce the applicable duty rate for HS 853339, 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's Generalized Scheme of Preferences (GSP) also offers reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences may be required, depending on the specific agreement and origin country.
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FAQ
What are the typical import duty rates for HS code 853339?
HS code 853339, which covers 'Other fixed electrical resistors', has varying duty rates depending on the importing country and trade agreements. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is typically 0.00% ad valorem. However, preferential rates under trade agreements may also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC Harmonized Tariff Schedule is a primary reference for US imports.
How is the duty calculated for HS code 853339 if a duty rate applies?
The duty calculation for HS code 853339, if a rate other than Free applies, is generally based on the customs value of the imported goods. The most common duty calculation is 'ad valorem', which is a percentage of the declared value. For instance, if a shipment of resistors classified under 853339 has a customs value of $10,000 and the applicable duty rate is 3.5% ad valorem, the duty amount would be $10,000 \times 0.035 = $350. Some countries may also apply specific duties based on quantity, or a combination of ad valorem and specific duties. Always confirm the basis of duty calculation with the official tariff database.
What are the classification criteria for goods falling under HS code 853339?
HS code 853339 is a residual category within Chapter 85, specifically for 'fixed electrical resistors' that are not specifically classified under other subheadings of 8533. This typically includes resistors other than wirewound resistors (8533.21, 8533.29), surface mount resistors (8533.40), or other types of resistors with specific characteristics. To classify correctly, importers must first determine if the resistor fits a more specific HS code within 8533. If it does not meet the criteria for other subheadings (e.g., based on construction, material, power rating, or application), it would then be classified under 8533.39. The WCO's Explanatory Notes for Chapter 85 provide detailed guidance.
Which trade agreements commonly affect duty rates for HS code 853339?
The duty rates for HS code 853339 can be significantly impacted by Free Trade Agreements (FTAs) and other preferential trade arrangements. For example, goods originating from countries with an FTA with the United States (such as the USMCA countries: Canada, Mexico) may qualify for reduced or zero duty rates, provided they meet the rules of origin. Similarly, importers into the European Union may benefit from preferential rates under agreements with various countries. Importers must obtain a valid Certificate of Origin from the supplier to claim preferential treatment under these agreements. Checking the EU TARIC database or the UK Trade Tariff for specific preferential rates is essential.
What documentation is typically required for importing goods under HS code 853339?
Standard import documentation for HS code 853339 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must ensure the HS code is correctly declared. If preferential duty rates are claimed under a trade agreement, a Certificate of Origin or other proof of origin as stipulated by the agreement is mandatory. Depending on the importing country's regulations and the nature of the resistors, additional documentation such as safety certifications or compliance declarations might be required. Customs brokers play a vital role in ensuring all necessary documents are accurate and complete to avoid delays and penalties.