HS 900190 Other
Quick Answer: Optical elements, including lenses, prisms, and mirrors, not elsewhere specified, imported under HS 900190 enter the EU at 0.00%, the UK at 0.00%, and the US with a range of rates, including Free and 65% ad valorem for certain items. This residual category captures optical components that do not fit into more specific HS headings within Chapter 90. Importers and customs brokers should carefully review the specific subheadings within each jurisdiction's tariff schedule, as the "Other" designation can lead to varied classifications and duty treatments. CustomTariffs aggregates this data, highlighting the importance of precise classification to ensure compliance and accurate duty payments.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001900000 | 0.00 % | — | — |
| 9001900010 | 0.00 % | — | — |
| 9001900090 | 0.00 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9001900090 | 0.00 % | — | — |
| 9001900000 | — | — | — |
| 9001900010 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 900190 | — | — | — |
| 9001905000 | Free | — | ["No."] |
| 9001908000 | Free | — | ["No."] |
| 9001904000 | Free | — | ["No."] |
| 9001906000 | 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 900190 cover?
This subheading covers "other" optical elements, including lenses, prisms, mirrors, and other components of optical instruments not specifically mentioned in preceding subheadings of heading 9001. According to the WCO Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is residual for optical elements that do not fit into more specific classifications within heading 9001, such as finished lenses or optical fiber bundles. It encompasses a wide array of specialized optical parts.
What falls outside HS 900190?
The following products are excluded from HS 900190: finished spectacles, goggles, and similar optical appliances (heading 9004), microscopes and other optical instruments (heading 9011-9013), and photographic or cinematographic cameras (heading 9006). Also excluded are optical elements that are part of a finished machine or apparatus, such as the lens in a projector or a camera, unless they are imported separately as replacement parts and meet the criteria for classification as optical elements themselves. For example, a complete camera is not classified here.
What are common classification mistakes for HS 900190?
A common error is misclassifying optical elements that are integral to a larger apparatus or machine. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an optical element is designed to function only as part of a specific machine, it may be classified with that machine rather than as a separate optical element under 900190. Importers may also incorrectly classify unfinished optical components that have not yet reached the stage of being considered "optical elements."
How should importers classify products under HS 900190?
The correct procedure for classifying products under HS 900190 involves a detailed examination of the product's physical characteristics, intended use, and whether it meets the definition of an optical element as per the WCO Explanatory Notes. Importers and customs brokers must consult the specific tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and compare the product's specifications against the descriptions of heading 9001 and its subheadings. If the product is an optical element and not specifically covered elsewhere, 900190 is the appropriate classification.
How is the duty calculated for products under HS 900190?
A set of 50 specialized optical prisms, each measuring 2cm x 3cm x 1cm and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 900190.
Which trade agreements reduce duties for HS 900190?
Several free trade agreements may reduce the applicable duty rate for HS 900190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 900190 (Other optical elements, including polarizers)?
HS code 900190 covers 'Other' optical elements, not specifically listed elsewhere in Chapter 90. Duty rates can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the General (Most Favored Nation - MFN) rate is Free. In the European Union, under the TARIC system, the rate is also typically Free for most origins. However, specific preferential agreements or trade remedies could alter these rates. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.
How is the classification of 'Other' optical elements under HS 900190 determined?
HS code 900190 is a residual category. Classification here is determined by a process of elimination. If an optical element does not fit into more specific headings within Chapter 90 (such as lenses, prisms, mirrors, or specific types of polarizers), it may be classified under 900190. The World Customs Organization (WCO) Explanatory Notes for Chapter 90 provide guidance. Importers and brokers must ensure that the item's characteristics and intended use do not align with any more specific HS codes before classifying it as 'Other'.
What documentation is typically required for importing goods classified under HS 900190?
Standard import documentation is generally required for goods under HS 900190. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific nature of the 'other' optical element, additional documentation might be necessary. This could include a certificate of origin if preferential duty rates are claimed, or technical specifications demonstrating compliance with national standards. Always verify specific requirements with the customs authority of the destination country.
Do trade agreements like USMCA or EU Free Trade Agreements affect the duty rates for HS 900190?
Yes, trade agreements can significantly impact duty rates for HS code 900190. For instance, if an 'other' optical element originates from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or various EU FTAs), it may qualify for preferential duty rates, often resulting in a Free or reduced duty. To claim these benefits, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Consult the specific FTA text and the importing country's tariff schedule for eligibility.
How is the import duty calculated for HS 900190 if a duty is applicable?
The calculation depends on the duty rate structure. If the duty is ad valorem (a percentage of the value), it's calculated as: Duty Amount = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if an 'other' optical element has a customs value of $10,000 and the applicable ad valorem duty rate is 3.5%, the duty would be $10,000 × 0.035 = $350. If a specific duty (e.g., per unit) or a compound duty (combination of ad valorem and specific) applies, the calculation would differ. For HS 900190, many countries apply a Free rate, meaning no duty is levied. Always confirm the applicable duty rate and its basis (ad valorem, specific, etc.) with the importing country's customs authority.