HS 854931 Other electrical and electronic assemblies and printed circuit boards
Quick Answer: Other electrical and electronic assemblies and printed circuit boards imported under HS 854931 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers a broad range of partially or fully assembled electronic components and circuit boards that are not specifically classified elsewhere. It is crucial for importers and customs brokers to ensure that the assemblies and boards do not meet the criteria for more specific HS codes, such as those for finished electronic goods or specific types of components. According to CustomTariffs data, these items are generally afforded duty-free entry in major markets, simplifying trade for many businesses.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549310000 | Free | — | ["kg"] |
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 854931 cover?
This subheading covers other electrical and electronic assemblies, and printed circuit boards (PCBs) that are not specifically classified elsewhere within Heading 8549. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes assemblies comprising multiple components, such as resistors, capacitors, and integrated circuits, mounted on a substrate, and PCBs with or without mounted components, provided they are not finished articles of Chapter 85. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further define this category by exclusion from more specific subheadings.
What falls outside HS 854931?
The following products are excluded from HS 854931: finished electrical and electronic apparatus of Chapter 85 (e.g., computers, televisions), components that are not assembled into an electronic circuit (e.g., individual resistors or capacitors), and PCBs that are solely for decorative purposes. For instance, a fully assembled motherboard for a personal computer would be classified under a more specific subheading for computers, not under this general assembly code. Similarly, bare PCBs intended for further manufacturing and not yet constituting an assembly would also fall outside this scope.
What are common classification mistakes for HS 854931?
A common error is misclassifying finished electronic goods as assemblies under HS 854931. This often occurs when importers do not fully consider the scope of Heading 8549 and its more specific subheadings or the General Rules for the Interpretation (GRI) of the Harmonized System. For example, a complete power supply unit, which is a finished article, might be incorrectly entered as an assembly, leading to incorrect duty assessments. It is crucial to determine if the item meets the definition of a finished product before resorting to this general subheading.
How should importers classify products under HS 854931?
The correct procedure for classifying products under HS 854931 involves a thorough examination of the product's components, function, and degree of assembly. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the WCO HS Explanatory Notes. If the product is an electrical or electronic assembly or a printed circuit board and is not specifically provided for in a more precise subheading, then HS 854931 is likely applicable.
How is the duty calculated for products under HS 854931?
A shipment of 500 kilograms of refurbished printed circuit boards, declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% × $15,000 USD = $750.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 8549.31.0000.
Which trade agreements reduce duties for HS 854931?
Several free trade agreements may reduce the applicable duty rate for HS 854931, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or Free duty rates. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854931, covering other electrical and electronic assemblies and printed circuit boards?
For HS code 854931, the Most Favored Nation (MFN) duty rate in the United States is 0.00%. Similarly, the United Kingdom's duty rate under the UK Global Tariff is Free. The European Union's TARIC system also generally lists a 0.00% duty rate for this classification. These rates are subject to change and may vary based on specific trade agreements or origin of goods.
How is the duty calculated for imports classified under HS 854931, if a duty were applicable?
While the current MFN duty rates are 0.00% for many major trading blocs, if a duty were applicable, it would typically be calculated based on the customs value of the goods. For example, if a hypothetical duty rate of 3.5% ad valorem applied to a shipment of electronic assemblies valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.035 (duty rate) = $350. This is an illustrative example; always refer to the specific tariff schedule of the importing country for the applicable rate and calculation method.
What are the key classification criteria for goods falling under HS code 854931?
HS code 854931 is for 'Other electrical and electronic assemblies and printed circuit boards'. This category generally includes assemblies that are not specifically covered by more precise headings. Key criteria include: the presence of electrical or electronic components, whether mounted on a substrate or board, and the absence of a more specific HS classification that better describes the assembly's primary function or composition. For printed circuit boards (PCBs), this includes boards with components soldered or otherwise attached, as well as bare PCBs if they are considered 'assemblies' in their own right and not classified elsewhere.
Are there specific documentation requirements for importing goods under HS code 854931?
While HS code 854931 itself may not trigger unique documentation beyond standard import requirements, importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and nature of the goods, certificates of origin may be required to claim preferential duty rates under Free Trade Agreements (FTAs). Additionally, if the goods contain certain hazardous materials or are subject to specific product safety regulations, additional declarations or certifications might be necessary. Always consult the importing country's customs authority for a comprehensive list.
Which common trade agreements might offer preferential duty rates for HS code 854931?
Given that the MFN duty rates for HS 854931 are often 0.00% in major markets like the US, UK, and EU, the impact of preferential rates under Free Trade Agreements (FTAs) might be less pronounced in terms of duty savings. However, FTAs such as the USMCA (United States-Mexico-Canada Agreement) or the EU's agreements with various trading partners could still offer benefits like streamlined customs procedures or reduced administrative burdens. To claim preferential treatment, a valid Certificate of Origin or proof of origin is typically required, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement.