HS 853340 Other variable resistors, including rheostats and potentiometers

Quick Answer: Other variable resistors, including rheostats and potentiometers, imported under HS 853340 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers devices that allow for the adjustment of electrical resistance, commonly found in applications requiring variable control of current or voltage, such as dimmers or volume controls. Importers should note the prevalence of duty-free entry in major markets, simplifying trade. CustomTariffs aggregates this information, highlighting the generally favorable duty landscape for these components.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8533400000 — — —
8533409000 0.00 % — —
8533401000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8533400000 0.00 % — —
8533401000 0.00 % — —
8533409000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8533404000 Free — ["No."]
8533408040 — — ["No."]
8533408060 — — ["No."]
853340 — — —
85334080 Free — —

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?

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What products does HS 853340 cover?

This subheading covers "Other variable resistors, including rheostats and potentiometers" not elsewhere specified within heading 8533. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these devices are designed to vary electrical resistance in a circuit. This includes components like carbon track potentiometers, wirewound rheostats, and trimmer potentiometers, which are essential for controlling voltage or current in electronic equipment, as confirmed by definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 853340?

The following products are excluded from HS 853340: fixed resistors (classified under 853310), thermistors (853320), varistors (853320), and motor-driven variable resistors where the motor is the dominant characteristic. Also excluded are switches that incorporate a variable resistance function but are primarily designed as switches (typically classified under 8532 or 8536). For instance, a simple rotary switch with an integrated resistive element for dimming would likely be classified as a switch, not a variable resistor.

What are common classification mistakes for HS 853340?

A common error is misclassifying components that have a variable resistance but are primarily functional as something else. For example, a sensor that changes resistance based on environmental factors like light or temperature might be mistaken for a potentiometer. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by similitude or by part, the classification should be based on the essential character of the good. If the primary function is sensing, it would fall under a different heading, not 853340.

How should importers classify products under HS 853340?

The correct procedure for classifying products under HS 853340 involves a detailed examination of the product's construction, function, and intended use. Importers and customs brokers should consult the WCO Explanatory Notes for heading 8533 and the specific national tariff schedules, such as the UK Trade Tariff. Key considerations include whether the device is designed to vary resistance, its construction (e.g., wirewound or carbon track), and if it is a rheostat or potentiometer. Cross-referencing with similar products and their established classifications is also crucial.

How is the duty calculated for products under HS 853340?

A batch of 1,000 10k ohm carbon track potentiometers, 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 published in the USITC Harmonized Tariff Schedule (HTS) for subheading 853340. The calculation is: 5.0% × $500 USD = $25.00. This rate applies when no preferential trade agreement is invoked.

Which trade agreements reduce duties for HS 853340?

Several free trade agreements may reduce the applicable duty rate for HS 853340, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible variable resistors originating from Canada or Mexico can be imported duty-free. To claim this preference, a self-certified origin statement on the invoice or a separate declaration is typically required. Additionally, for goods originating in countries benefiting from the Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential treatment, often resulting in a reduced or zero duty rate.

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Which HS Codes Are Related?

HS 853331 HS 853310 HS 853321 HS 853230 HS 853390 HS 851680

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 853340 (Other variable resistors)?

The import duty rates for HS code 853340, which covers 'Other variable resistors, including rheostats and potentiometers,' can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) also offer 0.00% duty. In contrast, some countries may apply higher rates. For instance, the UK Trade Tariff shows a Common External Tariff (CET) rate of Free for goods originating from many countries, but specific trade agreements or origin rules can influence the final rate. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.

How is the import duty for HS 853340 calculated, and can you provide an example?

Import duties for HS code 853340 are typically calculated based on either an ad valorem rate (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit). For many major economies, the ad valorem rate for this code is 0.00%. Let's assume, for illustrative purposes, a hypothetical scenario where a country applies a 3.5% ad valorem duty rate on these resistors. If an importer brings in 1,000 units of variable resistors valued at $5 per unit, the total declared value would be 1,000 units * $5/unit = $5,000. The calculated duty would then be 3.5% of $5,000, which equals $175. (Duty = 0.035 * $5,000 = $175). It is crucial to verify the exact duty calculation method and rate applicable in the destination country.

What are the key classification criteria to ensure goods are correctly classified under HS 853340?

To ensure correct classification under HS code 853340, 'Other variable resistors, including rheostats and potentiometers,' importers and customs brokers must verify that the goods meet the definition of a variable resistor. This means the electrical resistance of the component can be adjusted by physically moving a contact along a resistive element. Key criteria include: 1. Functionality: The primary purpose must be to vary electrical resistance. 2. Mechanism: It typically involves a sliding or rotating contact. 3. Exclusions: It should not be classified under other more specific headings, such as those for fixed resistors (HS 853310-853339) or specific types of electronic components with integrated variable resistance functions that might fall under different chapters. Reviewing the Explanatory Notes to the Harmonized System (WCO) for Chapter 85 is highly recommended for detailed guidance.

What documentation is typically required for importing goods classified under HS 853340?

Standard documentation for importing goods under HS code 853340 generally includes a commercial invoice detailing the quantity, description, unit price, and total value of the variable resistors. A packing list specifying the contents of each package is also essential. A bill of lading or air waybill serves as the contract of carriage. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or datasheets for the resistors if requested by customs authorities to verify classification. Compliance with any specific import licenses or permits for electronic components in the destination country is also necessary.

Which major trade agreements commonly affect the duty rates for HS code 853340?

Several major trade agreements can significantly impact the duty rates for HS code 853340. For instance, the United States has free trade agreements with countries like South Korea (KORUS FTA), Australia, and others, often resulting in 0.00% duty for goods classified under this code when originating from those partner countries. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also provide preferential duty treatment for variable resistors. Similarly, the United Kingdom, post-Brexit, maintains its own tariff schedule and trade agreements that can offer reduced or eliminated duties for goods from partner nations. Importers should always consult the specific preferential tariff schedules of the importing country, referencing trade agreement annexes, to determine eligibility and applicable duty rates.