HS 853810 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus
Quick Answer: Cabinets and other bases for electrical apparatus imported under HS 853810 enter the UK and EU duty-free, while the US imposes a 35% Most Favored Nation (MFN) duty rate. This heading specifically covers the structural components, such as boards, panels, consoles, desks, and cabinets, that are designed to house or support electrical apparatus of heading 8537, but are imported without the apparatus itself. Importers should be aware of these significant duty rate disparities between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific country rates before shipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8538100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8538100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8538100000 | 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 853810 cover?
This subheading covers boards, panels, consoles, desks, cabinets, and other bases specifically designed to house or support apparatus of heading 8537, but which are not equipped with their own apparatus. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), these items are essentially the structural framework or enclosures for electrical apparatus, intended for their assembly or installation. Examples include empty electrical cabinets, control panel enclosures, and mounting frames for electrical components.
What falls outside HS 853810?
The following products are excluded from HS 853810: apparatus of heading 8537 (i.e., complete control and command apparatus), and bases that are not specifically designed for goods of heading 8537. For instance, general-purpose furniture like office desks (heading 9403) or simple storage cabinets not intended for electrical apparatus would be classified elsewhere. Similarly, fully assembled control panels with their integrated electrical components fall under heading 8537, not 853810.
What are common classification mistakes for HS 853810?
A common error is the misclassification of fully assembled control and command apparatus under this subheading. General Interpretive Rule 1 and Rule 3(b) of the Harmonized System are crucial here; if a base is supplied with its apparatus, it is classified with the apparatus. Importers may also incorrectly classify simple enclosures that are not specifically designed for electrical apparatus of heading 8537, overlooking the specific intent and design requirements outlined in the Explanatory Notes.
How should importers classify products under HS 853810?
The correct procedure for classifying products under HS 853810 involves a thorough examination of the product's design and intended use. Importers and customs brokers must ascertain if the item is a base, panel, cabinet, or similar structure intended to house or support apparatus of heading 8537. If the item is supplied empty and solely serves as a structural foundation for such apparatus, it likely falls under 853810. Consulting the official tariff schedules and WCO Explanatory Notes is paramount.
How is the duty calculated for products under HS 853810?
A metal electrical enclosure cabinet weighing 50 kg and declared at a customs value of $1,000 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.035 = $35.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 853810.0000.
Which trade agreements reduce duties for HS 853810?
Several free trade agreements may reduce the applicable duty rate for HS 853810, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be admitted duty-free. For goods originating from Canada or Mexico, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from certain developing countries, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 853810?
Import duty rates for HS code 853810, which covers "Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus," vary significantly by country. For example, under the USITC Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 3.5% ad valorem. In contrast, the UK Trade Tariff shows a duty rate of Free for goods originating from many countries. The EU TARIC system may also present different rates depending on the origin and specific trade agreements. Always consult the relevant national tariff schedule for the most accurate and up-to-date rates applicable to your import.
How is the import duty for HS 853810 calculated?
The duty calculation for HS 853810 is typically based on the ad valorem system, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 3.5% and you import cabinets classified under 853810 with a customs value of $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350. Some countries might also apply specific duties based on weight or unit, but ad valorem is most common for this classification.
What are the key classification criteria for HS code 853810?
To be classified under HS 853810, the goods must be designed as bases, enclosures, or support structures for electrical apparatus of heading 8537 (which covers boards, panels, etc., with electrical apparatus like switches, relays, connectors, etc.). Crucially, the items classified under 853810 must NOT be equipped with their apparatus. They are essentially the 'empty' housings or structures. For example, an empty electrical cabinet designed to house control panels would fall under 853810, whereas the same cabinet already fitted with switches and wiring would be classified under 8537.
What documentation is typically required for importing goods under HS 853810?
Standard import documentation is required for HS code 853810, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates under Free Trade Agreements (FTAs). Importers should also be prepared to provide product specifications or technical datasheets to substantiate the classification, especially if customs authorities question whether the goods are 'equipped with their apparatus' or if they are indeed bases for heading 8537.
How do trade agreements, such as USMCA or EU FTAs, affect duty rates for HS 853810?
Trade agreements can significantly reduce or eliminate import duties for HS code 853810. For example, goods originating from countries that are part of the US-Mexico-Canada Agreement (USMCA) might qualify for a 0.00% duty rate when imported into the United States, provided they meet the rules of origin stipulated in the agreement. Similarly, goods imported into the EU from countries with a Free Trade Agreement with the EU may also benefit from reduced or zero duties. To claim these preferential rates, importers must typically provide a valid Certificate of Origin and ensure the goods meet all relevant origin criteria. Always verify the specific provisions of the applicable trade agreement.