HS 854800 Memories in multicombinational forms such as stack D-RAMs and modules

The duty rates for HS code 854800, covering 'Waste and scrap of primary cells, primary batteries and spent primary cells, spent primary batteries; parts of electrical machinery and apparatus, not elsewhere specified or included,' can vary significantly by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements may also apply. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. For example, the UK Trade Tariff lists a 0.00% duty rate for goods under this code when imported from most countries, while the EU's TARIC system may show different rates depending on the origin and specific product. Always verify with the official tariff database of the destination country.

The calculation of import duty for HS 854800 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a shipment of stack D-RAM modules has a declared customs value of $10,000 and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350.00. If the duty were specific, for instance, $0.50 per kilogram, the calculation would be: 100 kg (Weight) × $0.50/kg = $50.00. Always confirm the basis of duty calculation (ad valorem, specific, or a combination) from the importing country's tariff schedule.

HS code 854800 is a residual category for 'Waste and scrap of primary cells, primary batteries and spent primary cells, spent primary batteries; parts of electrical machinery and apparatus, not elsewhere specified or included.' For stack D-RAMs and modules to be classified here, they must generally be considered 'parts' of electrical machinery or apparatus and not specifically classified elsewhere in Chapter 85 or other chapters of the Harmonized System. This often applies to components that are not finished products themselves and are intended for incorporation into larger electrical or electronic assemblies. If the D-RAM modules are considered 'used' or 'reconditioned' and not simply 'parts,' they might fall under different classifications. The World Customs Organization (WCO) Explanatory Notes provide guidance, emphasizing that items must not be classifiable under more specific headings.

While HS code 854800 itself doesn't typically trigger unique documentation beyond standard import requirements, the nature of the goods can necessitate specific declarations. Importers should be prepared to provide a commercial invoice detailing the value, quantity, and description of the goods. A packing list is also essential. Depending on the importing country and the specific nature of the D-RAMs and modules (e.g., if they are considered electronic waste or contain certain regulated materials), additional certifications or declarations regarding environmental compliance, origin, or hazardous materials might be required. Consult the importing country's customs authority for any specific endorsements or permits needed.

Preferential duty rates for HS code 854800 can be accessed through various trade agreements. For example, imports into the United States from countries with a Free Trade Agreement (FTA) like the USMCA (United States-Mexico-Canada Agreement) might benefit from reduced or zero duties, provided the goods meet the rules of origin. Similarly, the European Union has numerous Economic Partnership Agreements (EPAs) and Association Agreements that could grant preferential access for goods originating from partner countries into the EU. The UK also has a network of trade agreements post-Brexit. To claim preferential treatment, importers must typically provide a proof of origin document, such as a certificate of origin, as stipulated by the specific trade agreement. Always verify the origin of the goods and the terms of the relevant trade agreement.