HS 854099 Other
Quick Answer: Parts for thermionic, cold cathode or photocathode valves and tubes, including image converters and intensifiers, imported under HS 854099, enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This residual category captures components for various electronic vacuum devices not specifically classified elsewhere within Chapter 85. Importers should verify the precise subheadings and applicable rates for their specific components, as the US duty can be substantial. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8540990000 | 0.00 % | — | — |
| 8540990010 | 0.00 % | — | — |
| 8540990090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8540990000 | 2.70 % | — | — |
| 8540990010 | 2.70 % | — | — |
| 8540990090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 854099 | — | — | — |
| 8540998000 | Free | — | ["No."] |
| 8540994000 | 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 854099 cover?
This subheading covers "Other" parts and accessories for thermionic, cold cathode or photocathode valves and tubes (for example, electron tubes and travelling wave tubes), including kinescopes and other cathode ray tubes, and parts thereof, not elsewhere specified or included within Heading 8540. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this residual category captures components not specifically enumerated in preceding subheadings of 8540, such as certain specialized internal components or external fittings for these vacuum tubes and cathode ray tubes, as well as their casings or mounts, provided they are dedicated to the functioning of the valve or tube itself.
What falls outside HS 854099?
The following products are excluded from HS 854099: complete valves and tubes of Heading 8540, such as cathode ray tubes for televisions or monitors (HS 8540.11-8540.12), other cathode ray tubes (HS 8540.19), valves and tubes for radio-reception (HS 8540.20), and valves and tubes for television cameras and other video camera tubes (HS 8540.30). Also excluded are parts and accessories for general electrical apparatus not specifically designed for the valves and tubes covered by Heading 8540, such as general wiring or power supplies not integrated into the tube assembly.
What are common classification mistakes for HS 854099?
A common error is misclassifying general electronic components or subassemblies that are not exclusively designed for the valves and tubes under Heading 8540. For instance, a universal power supply unit or a standard printed circuit board used in a larger electronic device containing a vacuum tube might be incorrectly classified here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a part is not specifically designed for the valve or tube, it should be classified under its own heading.
How should importers classify products under HS 854099?
The correct procedure for classifying products under HS 854099 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, and review the Explanatory Notes of the WCO. If the product is a component or accessory specifically manufactured for a valve or tube within Heading 8540 and is not covered by any more specific HS code, then 854099 is appropriate.
How is the duty calculated for products under HS 854099?
A specific cathode ray tube filament, weighing 0.05 kg and declared at a customs value of $100 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 854099 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $100 USD = $0.00 USD. This rate is published in the USITC Harmonized Tariff Schedule for goods entered for consumption on or after January 1, 2024.
Which trade agreements reduce duties for HS 854099?
Several free trade agreements may reduce the applicable duty rate for HS 854099, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a 0% duty rate. For example, parts originating from Canada or Mexico could benefit. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required, depending on the specific circumstances and the value of the goods, as per USMCA provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854099?
HS code 854099 covers 'Other' parts and accessories for thermionic, cathode ray tube and other vacuum tubes and valves. Duty rates vary significantly by importing country. For example, the United States applies a 2.70% Most Favored Nation (MFN) duty rate. The European Union, under TARIC, may have different rates depending on the specific product and origin, often ranging from 0% to 3.70% for non-preferential imports. The UK Trade Tariff also shows varying rates, with some lines at Free and others at 2.70% or higher. Always consult the specific tariff schedule of the destination country for the precise rate applicable to your import.
How is the duty for HS 854099 calculated, and can you provide an example?
Duty calculation for HS 854099 typically uses an ad valorem (AV) rate, meaning a percentage of the declared customs value of the goods. For instance, if the United States MFN duty rate of 2.70% applies, and you import parts valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.0270 (Duty Rate) = $270 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, depending on the exact nature of the 'other' part.
What documentation is typically required when importing goods under HS code 854099?
When importing under HS 854099, standard import documentation is usually required, including a commercial invoice detailing the value, quantity, and description of the parts; a packing list; and a bill of lading or air waybill. Crucially, a detailed description of the 'other' part is essential to justify its classification under this residual code. Importers may need to provide technical specifications, diagrams, or manufacturer declarations to prove the part's function and ensure it is not classifiable under a more specific HS heading. Customs authorities reserve the right to request additional information to verify classification.
Are there preferential duty rates available for HS 854099 under trade agreements?
Yes, preferential duty rates may be available for HS 854099 under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) or other FTAs the US has with partner countries might qualify for reduced or zero duty rates upon meeting the rules of origin. Similarly, the EU and UK have numerous FTAs that could reduce duties for goods originating from those partner nations. To claim preferential treatment, importers must possess a valid Certificate of Origin and ensure the goods meet all stipulated origin criteria. Always verify the specific FTA requirements for the exporting country and the importing country.
What are the criteria for classifying an item under HS 854099 ('Other') versus a more specific HS code?
HS code 854099 is a residual category used for parts and accessories of thermionic, cathode ray tube and other vacuum tubes and valves that are not specifically covered by more precise headings within Chapter 85 of the Harmonized System. Classification under 854099 is appropriate only if the part does not fall under any other more specific heading, such as those for specific components of electronic integrated circuits or other specialized vacuum devices. If a part has a distinct function that aligns with a more detailed HS code (e.g., a specific type of filament, grid, or envelope material not covered elsewhere), that more specific code should be used. The World Customs Organization (WCO) Explanatory Notes and national tariff rulings provide guidance on distinguishing between specific and residual classifications.