HS 871420 Of carriages for disabled persons
Quick Answer: Parts and accessories for carriages for disabled persons, classified under HS code 871420, enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification specifically pertains to components and attachments designed for wheelchairs and similar mobility aids intended for individuals with disabilities. Importers should note the significant duty rate disparity with the US, which also has a 40% rate under certain provisions, as detailed in USITC data. Exporters should verify specific country requirements and potential preferential trade agreements. CustomTariffs aggregates this information for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8714200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8714200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8714200000 | 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 871420 cover?
This subheading covers parts and accessories specifically designed for carriages for disabled persons, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes components for wheelchairs, mobility scooters, and other personal mobility devices intended to assist individuals with disabilities. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to items such as specialized wheels, frames, seating, and control mechanisms exclusively manufactured for these types of vehicles, ensuring they are distinct from general-purpose vehicle parts.
What falls outside HS 871420?
The following products are excluded from HS 871420: general-purpose bicycle parts, standard automotive components, and parts for children's strollers or non-disabled mobility aids. For instance, generic wheel rims, standard brake cables, or upholstery materials not specifically engineered for the unique requirements of disabled persons' carriages would be classified under other headings. Parts for electric scooters not designed for disabled individuals, or components for industrial carts, are also explicitly excluded, as they do not meet the specific functional and design criteria outlined in the HS nomenclature.
What are common classification mistakes for HS 871420?
A common error is misclassifying parts that are adaptable for use with disabled persons' carriages but are also commonly used for other types of vehicles or equipment. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly assign parts to 871420 when they are more appropriately classified under headings for general vehicle parts or specific types of recreational equipment if their primary design and intended use are not exclusively for disabled persons' carriages.
How should importers classify products under HS 871420?
The correct procedure for classifying products under HS 871420 involves a thorough examination of the product's design, intended use, and specific features. Importers and customs brokers must consult the official HS Explanatory Notes and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. It is crucial to verify that the part or accessory is exclusively manufactured or specifically adapted for carriages for disabled persons, distinguishing it from general-purpose components. Obtaining detailed technical specifications from the manufacturer is essential for accurate classification.
How is the duty calculated for products under HS 871420?
A specialized wheelchair armrest, weighing 2 kg and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8714.20.00.00, which often applies to parts and accessories for disabled persons' carriages.
Which trade agreements reduce duties for HS 871420?
Several free trade agreements may reduce the applicable duty rate for HS 871420, 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 Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and the origin of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 871420, 'Of carriages for disabled persons'?
Import duty rates for HS code 871420 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also 0.00%. The UK Trade Tariff lists a duty rate of Free for this classification. However, other countries may have different rates; for instance, some nations might impose rates as high as 40% depending on their trade policies and agreements. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is HS code 871420 classified? What specific criteria define a 'carriage for disabled persons'?
HS code 871420 covers parts and accessories specifically designed for wheelchairs and other carriages intended for disabled persons. This typically includes components like frames, wheels, brakes, seats, and propulsion systems that are integral to the function of mobility aids for individuals with disabilities. The key classification criterion is that the parts and accessories must be exclusively or principally designed for use with such specialized vehicles. General-purpose parts that could be used on standard vehicles would not fall under this code.
What documentation is typically required when importing goods classified under HS code 871420?
When importing goods under HS code 871420, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the goods, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates if applicable, and potentially a declaration from the manufacturer or importer confirming that the parts and accessories are indeed intended for disabled persons' carriages, especially if specific national regulations or standards apply.
Do trade agreements, such as Free Trade Agreements (FTAs), commonly affect the duty rates for HS code 871420?
Yes, trade agreements can significantly impact duty rates for HS code 871420. For instance, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods may benefit from preferential duty rates, often resulting in duty-free entry. Similarly, other FTAs between countries or blocs (like the EU's agreements with various partners) can reduce or eliminate tariffs. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation.
Can you provide a concrete example of how import duty is calculated for HS code 871420, assuming a non-zero duty rate?
Let's assume a hypothetical scenario where a country imposes a 10% ad valorem duty rate on parts for disabled persons' carriages (HS 871420) and the importer is bringing in replacement wheel assemblies valued at $500 USD. The duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, Duty Amount = $500 × 10% (or 0.10) = $50. Therefore, the import duty payable would be $50. If the duty were a specific rate (e.g., $5 per unit), the calculation would be Duty Amount = Quantity × Specific Rate (e.g., 4 units × $5/unit = $20).