HS 854239 Other

HS code 854239, which covers 'Other electronic integrated circuits', has a variety of duty rates depending on the importing country and applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under certain trade agreements may also apply. In contrast, some countries may have significantly higher rates. For instance, a specific preferential rate could be as high as 35% in certain circumstances, as indicated by sample data. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.

The calculation of import duty for HS code 854239 typically depends on whether the duty is based on an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit). Assuming an ad valorem rate of 3.5% and imported goods valued at $10,000, the duty calculation would be: $10,000 (Value) × 0.035 (Duty Rate) = $350 (Duty Amount). If the duty were a specific rate, for example, $0.50 per unit, and 1,000 units were imported, the duty would be: 1,000 (Units) × $0.50 (Rate per Unit) = $500 (Duty Amount). Always verify the applicable duty basis (ad valorem or specific) and the exact rate from the official tariff schedule.

HS code 854239 is a residual category for electronic integrated circuits not elsewhere specified in heading 8542. This means that if an electronic integrated circuit does not meet the specific criteria for other subheadings within 8542 (such as microprocessors, memory circuits, or digital signal processors), it is classified under 854239. The key is that the item must be an 'electronic integrated circuit,' which is a miniaturized electronic circuit manufactured on a semiconductor material. Classification requires a thorough understanding of the technical specifications of the circuit and the definitions provided in the Explanatory Notes to the Harmonized System.

For goods classified under HS code 854239, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the integrated circuits; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country and the specific nature of the integrated circuits, additional documentation might be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, technical specifications or datasheets to verify classification, and potentially import licenses or permits if the items are subject to specific regulations (e.g., related to dual-use technology or certain electronic components).

The duty rates for HS code 854239 can be significantly impacted by trade agreements. For example, in the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential treatment for goods originating in Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) provides reduced or zero duties for certain developing countries. The UK's various Free Trade Agreements (FTAs) with countries worldwide also influence duty rates. Importers must determine the country of origin of the integrated circuits and check if it has a preferential trade agreement with the importing country to ascertain eligibility for reduced or free trade duties. Consulting resources like the USITC's HTS, the EU's TARIC database, or the UK Trade Tariff is essential for this verification.