HS 871310 Not mechanically propelled
Quick Answer: Wheelchairs imported under HS 871310 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 40% (other rates may apply). This code specifically covers wheelchairs that are not mechanically propelled, meaning they are manually operated by the user or an attendant. This distinction is crucial for accurate classification and duty assessment. Importers should verify the specific tariff rate applicable to their country of destination, as the US rate can vary significantly. According to CustomTariffs data, careful attention to the "mechanically propelled" exclusion is vital for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8713100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8713100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8713100000 | Free | — | ["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 871310 cover?
This subheading covers invalid carriages, including wheelchairs, that are not mechanically propelled. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses devices designed for the transport of persons with mobility impairments, propelled by manual effort or by the user's own body power. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to items like manual wheelchairs, walkers, and similar non-motorized mobility aids.
What falls outside HS 871310?
The following products are excluded from HS 871310: mechanically propelled wheelchairs, scooters, and other motorized mobility devices, which are classified under HS 871390. Also excluded are children's perambulators (baby carriages), typically classified under HS 871500, and general-purpose carts or trolleys not specifically designed for invalid transport. Items like bicycles, even if used for rehabilitation, are classified under HS 871200 as they are not considered invalid carriages.
What are common classification mistakes for HS 871310?
A common error is misclassifying mechanically assisted invalid carriages, such as electric wheelchairs or scooters, under HS 871310. These motorized devices fall under HS 871390. Additionally, confusion can arise with general-purpose wheeled devices. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings, the heading which describes the essential character of the goods shall be taken. For invalid carriages, the defining characteristic is the lack of mechanical propulsion.
How should importers classify products under HS 871310?
The correct procedure for classifying products under HS 871310 involves a thorough examination of the product's design and functionality. Importers and customs brokers must verify that the invalid carriage is not equipped with any form of mechanical or electrical propulsion. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing Explanatory Notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 871310?
A manual wheelchair weighing 15 kg and declared at a customs value of $300 USD would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 871310 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $300 USD = $0.00 USD. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 871310?
Several free trade agreements may reduce the applicable duty rate for HS 871310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also allows for preferential rates, often "Free," for goods originating from the EU or UK. To claim these preferences, a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK trade is typically required.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 871310 (wheelchairs, not mechanically propelled)?
The Most Favored Nation (MFN) duty rate for HS code 871310 is 0.00% in the United States. However, preferential rates may apply. For example, under the US-Chile Free Trade Agreement, the rate is also Free. Importers should always verify the specific preferential program applicable to their shipment and country of origin. For the European Union, the TARIC system indicates a 0.00% duty rate. The UK Trade Tariff also lists a 0.00% duty rate for this classification. Always consult the latest official tariff schedules for the importing country.
What are the key classification criteria for HS code 871310?
HS code 871310 specifically covers 'Wheelchairs and other vehicles for disabled persons, not mechanically propelled'. The primary criterion is that the vehicle must be designed for use by disabled persons and propelled solely by manual means (e.g., by the occupant pushing the wheels or by an attendant pushing). It excludes vehicles that are mechanically propelled (covered under other headings) or are not specifically designed for disabled persons, even if they could be adapted.
How is the duty calculated for HS code 871310, given its 0.00% MFN rate in the US?
Since the MFN duty rate for HS code 871310 in the United States is 0.00%, the duty calculation results in zero. For example, if a wheelchair valued at $500 is imported into the US, the duty would be calculated as: 0.00% (duty rate) × $500 (value) = $0.00 (duty amount). Even if there were other applicable taxes or fees, the customs duty itself would be nil under the MFN tariff.
What documentation is typically required for importing wheelchairs under HS code 871310?
While the duty rate is often 0.00%, importers and customs brokers should be prepared to provide standard import documentation. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and specific circumstances, a certificate of origin might be necessary to claim preferential duty rates. Some countries may also require declarations regarding the medical device nature of the product, though specific medical device registration requirements are typically handled separately from customs clearance for this HS code.
Do trade agreements significantly impact the duty rates for HS code 871310?
For HS code 871310, many major trade agreements result in a Free (0.00%) duty rate, mirroring the general MFN rate in many developed countries. For instance, the United States has Free trade agreements with countries like Canada, Mexico, Australia, and several others, under which this code would typically enter duty-free. The EU's Common External Tariff also generally applies a 0.00% rate, and the UK maintains a similar position post-Brexit. While the impact might be less about reducing an existing duty and more about confirming duty-free status, verifying eligibility under a specific Free Trade Agreement (FTA) is crucial for ensuring compliance and avoiding potential duties if the MFN rate were higher in a particular jurisdiction.