HS 853530 Isolating switches and make-and-break switches

For imports into the United States, the standard Most Favored Nation (MFN) duty rate for HS code 853530 is 2.70% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) or South Korea (KR) may be eligible for duty-free entry (Free). It is crucial to verify the specific country of origin and consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and accurate rates, including any potential quotas or special provisions. Importers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment.

The import duty for HS code 853530 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 isolating switches valued at $10,000 USD arrives in the United States and the applicable MFN duty rate is 2.70%, the calculated duty would be $10,000 USD * 0.0270 = $270 USD. If the goods were subject to a specific duty (e.g., per unit), the calculation would be the rate per unit multiplied by the number of units. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the HTSUS and your customs broker.

HS code 853530 covers 'Isolating switches and make-and-break switches' for circuits, for a voltage exceeding 1,000 volts. Key classification criteria include the voltage rating (exceeding 1,000 volts) and the primary function of the switch. Isolating switches are designed to provide a visible break in an electrical circuit for safety purposes, preventing current flow. Make-and-break switches are designed to open or close electrical circuits, often under load. Equipment rated for 1,000 volts or less would typically fall under different HS codes within Chapter 85. Consulting the Explanatory Notes to the Harmonized System (WCO) and the specific tariff schedule of the importing country is essential for accurate classification.

Several trade agreements can provide preferential duty rates for HS code 853530 into the United States. These include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others listed with 'Free' entry in the HTSUS. For example, under the US-Korea Free Trade Agreement (KORUS FTA), eligible isolating and make-and-break switches originating from South Korea are generally duty-free. To benefit from these rates, importers must provide a valid Certificate of Origin or other acceptable proof of origin, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Always verify the current status and specific requirements of each agreement.

Standard documentation for importing goods under HS code 853530 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, if claiming preferential duty rates under a Free Trade Agreement, a Certificate of Origin specific to that agreement is usually required. Depending on the importing country's regulations and the specific nature of the electrical equipment, additional documentation might be necessary, such as safety certifications or compliance statements. Customs brokers play a vital role in advising on and ensuring all necessary documentation is accurate and complete to avoid delays or penalties.