HS 871390 Other
Quick Answer: Goods classified under HS 871390 enter the UK and EU duty-free, while entering the US at rates ranging from Free to 10% ad valorem. This residual classification, "Other," is applied to wheeled vehicles designed for disabled persons that are not specifically covered by preceding subheadings within Chapter 87. This includes items like specialized wheelchairs or mobility scooters not fitting more precise descriptions. Importers should verify the specific US classification for their product, as the 10% rate may apply to certain types. CustomTariffs aggregates this data, highlighting the need for precise product descriptions to ensure correct duty application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8713900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8713900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87139000 | Free | — | — |
| 8713900030 | — | — | ["No."] |
| 8713900060 | — | — | ["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 871390 cover?
This subheading covers "Other" wheeled chairs and similar vehicles, not mechanically propelled, for disabled persons, that do not fall under the more specific subheadings of heading 8713. According to the WCO Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this category is for items such as invalid chairs designed for manual propulsion, which are not motorized and are intended for individuals with mobility impairments, excluding those specifically designed for children or those with features placing them in other headings.
What falls outside HS 871390?
The following products are excluded from HS 871390: mechanically propelled invalid chairs (which are classified under heading 8713), children's perambulators (classified under heading 8715), and general-purpose wheelchairs or seating that are not specifically designed for disabled persons or that are motorized. Items like mobility scooters, electric wheelchairs, or even standard wheelchairs without specific adaptations for disability are typically classified elsewhere, often under heading 8713 or other relevant transport equipment headings.
What are common classification mistakes for HS 871390?
A common error is misclassifying general-purpose wheelchairs or mobility aids that are not specifically designed for disabled persons under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product has features that align it more closely with another heading, such as being mechanically propelled or intended for general use, it should not be classified under HS 871390, even if it is used by individuals with disabilities.
How should importers classify products under HS 871390?
The correct procedure for classifying products under HS 871390 involves a thorough examination of the product's design, intended use, and propulsion method. Importers and customs brokers must consult the official WCO HS Nomenclature and the specific national tariff schedule, such as the USITC HTS or EU TARIC. If the product is a non-mechanically propelled wheeled chair for disabled persons and does not fit into more specific categories within heading 8713, then HS 871390 is the appropriate classification.
How is the duty calculated for products under HS 871390?
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 871390 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $300 = $0.00. This 0% rate is consistent across many jurisdictions for this specific classification.
Which trade agreements reduce duties for HS 871390?
Several free trade agreements may reduce the applicable duty rate for HS 871390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, often "Free," for goods originating from the European Union or the United Kingdom. To claim these preferences, a self-certified origin declaration for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required, depending on the jurisdiction.
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FAQ
What is the import duty for HS code 871390, specifically for 'Other' items within this category?
HS code 871390 falls under 'Other' invalid wheelchairs and other vehicles for disabled persons. The import duty rates vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. However, preferential rates under trade agreements like USMCA may also apply. It is crucial to consult the specific tariff schedule of the importing country to determine the applicable duty rate.
What criteria determine if a vehicle for disabled persons falls under HS 871390 'Other' rather than a more specific subheading?
Subheading 871390 is a residual category. Vehicles for disabled persons are classified under HS 8713 if they are designed for disabled persons and are propelled by manual or mechanical means. If a wheelchair or vehicle is not specifically described in other subheadings of 8713 (e.g., manually propelled), it would likely fall under 871390 'Other'. This typically includes electrically powered wheelchairs and other specialized vehicles not elsewhere specified within the chapter.
Are there specific documentation requirements for importing goods classified under HS 871390?
While HS 871390 itself may not trigger unique documentation beyond standard import requirements, importers should be prepared to provide evidence that the goods are indeed designed for disabled persons. This could include product brochures, technical specifications, or manufacturer declarations. Depending on the importing country's regulations, medical certifications or proof of compliance with safety standards might also be necessary. Always verify the specific documentation requirements with the customs authorities of the destination country.
How is the import duty calculated for HS code 871390, and can you provide an example?
The calculation depends on the duty rate. If the rate is 'ad valorem' (a percentage of the value), the duty is calculated as: (Value of Goods × Duty Rate). If the rate is specific (e.g., per unit), it's (Quantity × Rate per Unit). For an example, let's assume an importing country has a 10% ad valorem duty rate for HS 871390. If you import a specialized electric wheelchair valued at $5,000, the import duty would be $5,000 × 10% = $500.
Which common trade agreements might offer preferential duty rates for HS 871390, and how can importers verify these rates?
Trade agreements such as the USMCA (United States-Mexico-Canada Agreement) or bilateral agreements between countries can provide reduced or zero duty rates for goods classified under HS 871390, provided the goods meet the rules of origin. Importers can verify these preferential rates by consulting the tariff database of the importing country (e.g., the USITC's Harmonized Tariff Schedule, the EU's TARIC database, or the UK's Trade Tariff) and checking the specific provisions and origin requirements of the relevant free trade agreement. A valid Certificate of Origin is typically required to claim preferential treatment.