HS 854091 Parts
Quick Answer: Parts for thermionic, cold cathode or photocathode valves and tubes, including image converters and intensifiers, enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from Free to 35% depending on country of origin. This classification specifically covers components and accessories for the valves and tubes described in HS heading 8540, such as filaments, grids, and glass envelopes. Importers should carefully verify the specific part and its intended use to ensure correct classification and application of preferential rates where available. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8540910000 | 0.00 % | — | — |
| 8540910010 | 0.00 % | — | — |
| 8540910020 | 0.00 % | — | — |
| 8540910090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8540910000 | 2.70 % | — | — |
| 8540910010 | 2.70 % | — | — |
| 8540910020 | 2.70 % | — | — |
| 8540910090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8540911500 | 5.4% | Free (18 programs) | ["No."] |
| 8540912000 | Free | — | ["No."] |
| 854091 | — | — | — |
| 8540915000 | 5.4% | Free (18 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8540.91?
Imports of Parts may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 854091 cover?
This subheading covers parts and accessories specifically designed for thermionic, cathode-ray, or other vacuum tubes and valves and parts and accessories thereof, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes components like grids, anodes, cathodes, and filament assemblies intended for use in vacuum tubes and valves, as detailed in Chapter 85 of the WCO HS. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification is for components that are integral to the functioning of these specific types of tubes and valves.
What falls outside HS 854091?
The following products are excluded from HS 854091: components for solid-state semiconductor devices, such as integrated circuits or transistors, even if they perform similar functions to vacuum tubes. Also excluded are general electrical components not specifically designed for vacuum tubes, such as standard wires, connectors, or housing materials that are not unique to these devices. For instance, a simple power cord or a generic metal chassis would be classified elsewhere, typically under headings for electrical machinery or apparatus.
What are common classification mistakes for HS 854091?
A common error is the misclassification of components for modern solid-state electronic devices as parts of vacuum tubes. This often occurs due to a misunderstanding of the distinction between thermionic/cathode-ray technology and semiconductor technology. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Misapplying this rule can lead to incorrect classification of items like printed circuit boards or integrated circuits, which belong to different headings.
How should importers classify products under HS 854091?
The correct procedure for classifying products under HS 854091 involves a thorough examination of the product's intended use and design. Importers and customs brokers must verify that the part is specifically manufactured for and exclusively used in thermionic, cathode-ray, or other vacuum tubes and valves. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Heading 8540 is crucial for accurate determination.
How is the duty calculated for products under HS 854091?
A specific cathode filament assembly for a vacuum tube, weighing 0.05 kg and declared at a customs value of $150.00 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($150.00 USD × 0.05 = $7.50). This rate is published in the USITC Harmonized Tariff Schedule for HS code 8540.91.0000.
Which trade agreements reduce duties for HS 854091?
Several free trade agreements may reduce the applicable duty rate for HS 854091, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854091 (Parts of valves and tubes, of heading 8540)?
The Most Favored Nation (MFN) duty rate for HS code 854091 is 2.70% ad valorem. However, preferential duty rates are available under various trade agreements. For example, under the Generalized System of Preferences (GSP), certain developing countries may receive duty-free treatment (0.00%). Specific rates can vary significantly based on the country of origin. Always consult the latest tariff schedule for the importing country and the origin of the goods to determine the applicable duty rate.
How is the import duty for HS code 854091 calculated, and can you provide an example?
The duty for HS code 854091 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.70% and you import parts valued at $10,000 USD, the duty would be calculated as follows: $10,000 (Value) × 0.0270 (Duty Rate) = $270 USD. If the goods are subject to a specific duty (e.g., per unit), the calculation would be rate per unit × number of units. Always ensure your customs value is accurately declared according to the relevant valuation rules.
What documentation is typically required when importing parts classified under HS code 854091?
When importing parts under HS code 854091, standard import documentation is generally required. This includes a commercial invoice detailing the description of the parts, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the origin and destination country, a Certificate of Origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide technical specifications or datasheets if customs authorities require further clarification on the classification.
Which trade agreements offer preferential duty rates for HS code 854091, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 854091. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), EU Free Trade Agreements, and others often grant reduced or zero duties for goods originating from member countries. To benefit, importers must ensure the parts meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin issued by the exporter or manufacturer. This documentation is crucial for customs brokers to claim the preferential treatment at the time of import.
What are the key criteria for classifying goods under HS code 854091 as 'Parts of valves and tubes'?
HS code 854091 covers parts specifically designed for use with valves and tubes of heading 8540, which includes cathode ray tubes, and other vacuum tubes and valves. Classification hinges on whether the part is exclusively or principally used with such items. Examples include filament supports, grid structures, glass envelopes, or bases intended solely for these types of tubes. If a part has a broader application or is a general component not specific to heading 8540, it may be classified elsewhere. Customs authorities may request technical documentation to verify the intended use of the part.