HS 854190 Parts
Quick Answer: Parts for semiconductors and electronic components imported under HS 854190 enter the UK at 0.00%, the EU at 0.00%, and the US at 35% for some items, with others being free. This classification specifically covers components and accessories for items such as diodes, transistors, and similar semiconductor devices, as well as photosensitive semiconductor devices like solar cells. Importers should be aware of the significant duty rate disparity in the US, which necessitates careful product identification. CustomTariffs aggregates this data, highlighting the importance of verifying specific subheadings for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 85419000 | Free | — | — |
| 8541900010 | — | — | ["No."] |
| 8541900080 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 854190 cover?
This subheading covers parts and accessories specifically designed for goods classified under HS heading 8541, which includes diodes, transistors, and similar semiconductor devices, photosensitive semiconductor devices, and photovoltaic cells whether or not assembled in modules or panels. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes components like substrates, lead frames, encapsulating materials, and other essential elements that are not finished devices themselves but are integral to their manufacture or function.
What falls outside HS 854190?
The following products are excluded from HS 854190: finished semiconductor devices such as diodes, transistors, and photovoltaic cells, which are classified under their respective subheadings within heading 8541. Also excluded are general-purpose parts and accessories that are not specifically designed for semiconductor devices, such as screws, wires, or generic casings, which would be classified based on their own material and function. For instance, a standard electrical connector not exclusively for semiconductor applications would likely fall under heading 8536.
What are common classification mistakes for HS 854190?
A common error is misclassifying components that, while used in semiconductor manufacturing, are not considered "parts" of the finished semiconductor device itself. For example, machinery used to assemble semiconductor devices (e.g., wire bonders) would be classified under Chapter 84, not heading 8541. Another mistake involves classifying sub-assemblies that have reached a stage of functionality equivalent to a finished device, which should be classified under the appropriate subheading of 8541, rather than as a mere part.
How should importers classify products under HS 854190?
The correct procedure for classifying products under HS 854190 involves a thorough examination of the product's intended use and its relationship to finished semiconductor devices. Importers and customs brokers must consult the WCO Explanatory Notes for heading 8541 and the specific definitions within their national tariff schedule, such as the USITC HTS or EU TARIC. If the part is essential for the construction or operation of a diode, transistor, or photovoltaic cell and is not a finished device itself, it is likely classifiable here.
How is the duty calculated for products under HS 854190?
A silicon wafer substrate, weighing 50 grams and declared at a customs value of $100 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($100 USD × 0.035 = $3.50). This rate is published in the USITC Harmonized Tariff Schedule for HS code 8541.90.0000.
Which trade agreements reduce duties for HS 854190?
Several free trade agreements may reduce the applicable duty rate for HS 854190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is often necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854190 (Parts of semiconductor devices)?
Import duty rates for HS code 854190, which covers 'Parts' of semiconductor devices (like diodes, transistors, etc.), can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates under trade agreements might also apply. The EU's TARIC system and the UK's Trade Tariff will list specific rates applicable within those jurisdictions. Always consult the most current tariff schedule for the destination country.
How is the duty for HS code 854190 calculated, and can you provide an example?
The duty calculation for HS code 854190 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If it's ad valorem, the formula is: Duty = (Customs Value of Goods × Duty Rate). For instance, if the duty rate is 3.5% ad valorem and you import parts valued at $10,000, the duty would be $10,000 × 0.035 = $350. If there's a specific duty component, it might be calculated per kilogram, per piece, etc., and could be in addition to or instead of an ad valorem rate. Always verify the specific duty calculation method in the destination country's tariff.
What documentation is typically required when importing parts classified under HS code 854190?
When importing parts classified under HS code 854190, standard import documentation is generally required. This includes a commercial invoice detailing the goods, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Depending on the specific parts and the importing country's regulations, a certificate of origin might be necessary to claim preferential duty rates under trade agreements. Some countries may also require specific declarations related to the technical specifications or compliance of the parts, especially if they are critical components for electronic devices.
Are there specific classification criteria to ensure parts fall under HS 854190 and not another heading?
Yes, classification under HS 854190 requires that the parts are specifically designed for use with semiconductor devices covered by heading 8541 (diodes, transistors, etc.). This means the parts must be recognizable as exclusively or principally intended for the assembly, repair, or manufacture of these semiconductor devices. For example, specialized substrates, lead frames, or encapsulating materials for transistors would likely fall here. Parts that are more general in nature or have broader applications, even if used in electronics, might be classified elsewhere. Consulting the Explanatory Notes to the Harmonized System and the specific rulings or decisions of the importing country's customs authority is crucial.
Which major trade agreements might offer preferential duty rates for HS code 854190?
Preferential duty rates for HS code 854190 can be accessed through various trade agreements. For instance, if importing into the United States, the USMCA (United States-Mexico-Canada Agreement) might offer reduced or zero duties for qualifying goods originating from Canada or Mexico. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide that could impact duties under the TARIC system. Similarly, the UK has its own set of FTAs post-Brexit. Importers must verify if the specific parts originate from a country that is a party to an applicable trade agreement and meet the rules of origin stipulated by that agreement to benefit from preferential treatment.