HS 853400 Consisting only of conductor elements and contacts

Quick Answer: Printed circuits imported under HS 853400 enter the UK and EU duty-free, while the US applies a 35% ad valorem duty under the MFN rate. This Harmonized System code specifically covers printed circuits, which are electrical circuits manufactured by forming conductive pathways on a substrate. These pathways are typically made of conductive elements like copper foil, and they connect various components, often referred to as contacts, which are the points where other electrical parts attach. Importers should be aware of the significant duty differential between major trading blocs. According to CustomTariffs data, careful classification is crucial to leverage preferential rates where available.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8534001100 0.00 % — —
8534001900 0.00 % — —
8534009000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8534001100 0.00 % — —
8534001900 0.00 % — —
8534009000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8534000020 — — ["No."]
8534000040 — — ["No."]
8534000070 — — ["No."]
8534000085 — — ["No."]
85340000 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 853400 cover?

This subheading covers printed circuits, which are defined by the World Customs Organization (WCO) as circuits where conductor elements and contacts are formed by printing, etching, or any other process on an insulating base. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this includes circuits with components assembled thereon. The EU's TARIC system further clarifies that this heading applies to circuits where the conductive pathways are established on an insulating substrate, forming a functional electrical circuit.

What falls outside HS 853400?

The following products are excluded from HS 853400: assemblies of discrete electronic components connected by wiring, such as those found in traditional circuit boards before the conductor elements are formed on the substrate. Also excluded are flexible printed circuits that are not yet assembled with components, or those where the conductor elements are not formed by printing or etching. For instance, a simple wire harness or a bare insulating substrate without any conductor elements would not be classified here.

What are common classification mistakes for HS 853400?

A common error is misclassifying assemblies of printed circuits with components attached under this subheading, when they should be classified under a more specific heading for populated printed circuit boards (PCBs) or electronic assemblies. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product meets the criteria for a more specific heading, it should be classified there, even if it also meets the general description of heading 8534.

How should importers classify products under HS 853400?

The correct procedure for classifying products under HS 853400 involves a thorough examination of the product's construction and function. Importers and customs brokers must determine if the conductor elements and contacts are formed on an insulating base by printing, etching, or a similar process. Verification against the WCO Explanatory Notes and national tariff schedules, such as the UK Trade Tariff, is crucial to ensure the product meets the definition of a printed circuit before components are added.

How is the duty calculated for products under HS 853400?

A shipment of 100 units of a specific type of bare printed circuit board, declared at a customs value of $500 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 value. The calculation is: 7.0% × $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).

Which trade agreements reduce duties for HS 853400?

Several free trade agreements may reduce the applicable duty rate for HS 853400, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. For goods originating from certain developing countries under the Generalized System of Preferences (GSP), the duty rate can also be Free. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 854442 HS 854420 HS 854460 HS 853530 HS 853540 HS 854511

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 853400, 'Printed circuits', in major markets like the US, EU, and UK?

For HS code 853400, 'Printed circuits', the Most Favored Nation (MFN) duty rates are generally low or free in many major markets. For instance, in the United States, the rate is Free. In the European Union, under the TARIC system, the rate is also typically Free. The UK Trade Tariff also lists a Free rate for this classification. However, it is crucial to verify specific rates based on the country of origin and any applicable trade agreements, as rates can vary significantly, with some countries applying rates as high as 35%.

What are the key classification criteria for goods to be classified under HS code 853400?

HS code 853400 covers 'Printed circuits'. The primary classification criterion is that the circuit must consist only of conductor elements and contacts, formed by a pattern of conductive material (such as copper) applied to or etched from a base material (which may be insulating). This base material is not part of the circuit itself but serves as support. The conductor elements and contacts must be integral to the base material, meaning they are formed directly on or within it. Components like resistors, capacitors, or integrated circuits are not included in this specific heading; those would typically fall under Chapter 85, but in different headings depending on the components.

What documentation is typically required for importing goods classified under HS code 853400?

When importing goods under HS code 853400, standard customs documentation is required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Crucially, a Certificate of Origin may be necessary, especially if preferential duty rates under a trade agreement are being claimed. Importers should also be prepared to provide technical specifications or product literature if customs authorities require further clarification on the nature of the 'printed circuit' to ensure correct classification.

How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 853400?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 853400. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can grant preferential tariff treatment, often resulting in a 0% duty rate for printed circuits originating from partner countries. To claim these benefits, importers must possess a valid Certificate of Origin and ensure the goods meet all stipulated origin criteria.

Can you provide a concrete example of how import duty is calculated for HS code 853400 if a duty rate applies?

Let's assume a hypothetical scenario where printed circuits under HS code 853400 are imported into a country with a 5% ad valorem duty rate and an additional specific duty of $0.10 per unit. If an importer brings in 1,000 units with a declared customs value of $5,000 (i.e., $5 per unit), the duty calculation would be as follows:

  1. Ad Valorem Duty: 5% of $5,000 = $250
  2. Specific Duty: 1,000 units * $0.10/unit = $100

Total Duty: $250 (ad valorem) + $100 (specific) = $350.

In most major markets like the US, EU, and UK, the duty rate for this code is Free, meaning the total duty would be $0.00 in such cases. Always verify the applicable duty rates and any potential combination of ad valorem and specific duties for the destination country.