HS 854790 Other
Quick Answer: Electrical insulators imported under HS 854790 enter the UK at 0.00%, the EU at 3.70% ad valorem, and the US with rates ranging from Free to 45% ad valorem. This residual classification, "Other," applies to electrical insulators not specifically covered by preceding headings within Chapter 85, such as those made of ceramic materials or plastics. Importers should carefully verify the specific material composition and intended use of their goods to ensure correct classification, as variations in these factors can lead to different duty rates and potential trade restrictions. According to CustomTariffs data, the US market exhibits the widest range of tariff treatments for this category, necessitating thorough due diligence.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8547900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8547900000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8547900010 | — | — | ["No."] |
| 8547900030 | — | — | ["kg"] |
| 85479000 | 4.6% | Free (18 programs) | — |
| 8547900020 | — | — | ["kg"] |
| 8547900040 | — | — | ["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 8547.90?
Imports of Other 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, GSP, and 15 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 854790 cover?
This subheading covers "Other" insulating fittings not specified in HS 8547.10 or 8547.20. According to the 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 category encompasses a broad range of electrical insulating articles made from various materials. These include, but are not limited to, insulating fittings for electrical machines, appliances, or equipment, such as bushings, connectors, and terminal blocks, provided they are primarily designed for electrical insulation and are not specifically classified elsewhere in Chapter 85. The key criterion is their function as insulating components within electrical systems.
What falls outside HS 854790?
The following products are excluded from HS 854790: insulating fittings of ceramics (HS 8547.10) and insulating fittings of plastics (HS 8547.20). Additionally, articles that are primarily functional rather than purely insulating, such as complete electrical apparatus or components with significant electrical conducting or switching functions, are classified under their respective headings. For instance, a complete electrical connector with integrated switching mechanisms would not fall under 854790, nor would insulating tape or sheeting unless it is specifically shaped or formed as a fitting. Articles of natural or artificial stone are also excluded.
What are common classification mistakes for HS 854790?
A common error is misinterpreting the primary function of an article. Importers may mistakenly classify articles that have a secondary insulating function but a primary mechanical or electrical conducting role under HS 854790. For example, a metal terminal block with a small plastic insulator might be incorrectly classified here, when its primary function is electrical connection. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the terms of the heading and any relevant section or chapter notes, is crucial to avoid such misclassifications. Overlooking the specific exclusions for plastics and ceramics is also a frequent oversight.
How should importers classify products under HS 854790?
The correct procedure for classifying products under HS 854790 involves a systematic approach. Importers and customs brokers must first determine the material composition of the insulating fitting. If it is made of ceramics or plastics, it will likely be classified under HS 8547.10 or 8547.20, respectively. If the material is neither ceramic nor plastic, and the article's primary function is electrical insulation, then HS 854790 should be considered. Consulting the official Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is essential for accurate classification.
How is the duty calculated for products under HS 854790?
A shipment of 1,000 kg of "Mica Insulating Sheets" (a type of insulating fitting not of plastic or ceramic) declared at a customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 8547.90. Note that specific end-use or country of origin might alter this rate.
Which trade agreements reduce duties for HS 854790?
Several free trade agreements may reduce the applicable duty rate for HS 854790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment into the United States. To claim these preferential rates, importers typically need to provide a valid Certificate of Origin (e.g., USMCA Certificate of Origin) or a GSP Form A, depending on the specific agreement and origin country. The preferential rate is often 0% ad valorem.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854790, and how do preferential rates apply?
HS code 854790, designated for 'Other' electrical insulators, has varying Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the US MFN rate is 3.70% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, under the USMCA (formerly NAFTA), goods originating from Canada or Mexico may enter duty-free. Importers should consult the specific tariff schedule of the destination country and provide proof of origin to claim preferential treatment. Always verify the current rates as they can change.
What specific criteria determine if an electrical insulator falls under the 'Other' category of HS code 854790?
HS code 854790 is a residual category for electrical insulators not specifically covered by other headings within Chapter 85 of the Harmonized System. This includes insulators made from materials like ceramics, glass, plastics, or rubber, which are designed to prevent the passage of electricity and are not elsewhere specified. Classification hinges on whether the item's primary function is electrical insulation and if it doesn't fit into more specific HS codes like 8547.10 (insulators of porcelain or glass) or 8547.20 (insulators of plastics).
What documentation is typically required for importing goods classified under HS code 854790?
Standard import documentation for HS code 854790 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific product, additional certifications related to safety standards or material composition might be necessary. Customs brokers play a crucial role in ensuring all required documents are accurate and complete to avoid delays or penalties.
How is the import duty for HS code 854790 calculated, and can you provide an example?
The duty for HS code 854790 is typically calculated as a percentage of the declared value of the imported goods (ad valorem). For example, if the MFN duty rate is 3.70% and you import goods valued at $10,000 USD, the import duty would be calculated as follows: $10,000 (value) × 0.0370 (duty rate) = $370 USD. It is important to note that the 'value' used for duty calculation is usually the customs value, which often includes the cost of the goods, freight, and insurance to the port of entry. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties.
Which common trade agreements offer preferential duty rates for HS code 854790, and what are the implications for importers?
Several trade agreements can provide preferential duty rates for goods classified under HS code 854790. For example, the EU's Generalized Scheme of Preferences (GSP) offers reduced or zero duties for eligible developing countries. The UK'sunoscut Trade and Cooperation Agreement with the EU and its various bilateral FTAs also provide preferential access. Importers must ensure that the goods 'originate' from a country that is a party to a relevant trade agreement and that they possess the necessary proof of origin documentation (e.g., EUR.1 certificate, origin declaration). This can lead to significant cost savings compared to paying the standard MFN duty rate.