HS 900510 Binoculars
Quick Answer: Binoculars imported under HS 900510 enter the UK at 4.00% ad valorem, the EU at 4.20% ad valorem, and the US at 60% ad valorem under the Most Favored Nation (MFN) rate, with some US tariff lines offering duty-free entry. This HS code specifically covers binoculars, which are optical instruments consisting of two telescopes mounted side-by-side and aligned to point in the same direction, used for viewing distant objects with both eyes simultaneously. Importers should be aware of the significant duty rate disparity for the US market, necessitating careful consideration of sourcing and landed cost calculations. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for each jurisdiction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9005100000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9005100000 | 4.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 90051000 | Free | — | — |
| 9005100040 | — | — | ["No."] |
| 9005100080 | — | — | ["No."] |
| 9005100020 | — | — | ["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 to Classify This HS Code?
What products does HS 900510 cover?
This subheading covers binoculars, which are optical instruments designed to provide magnified views of distant objects. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes prismatic binoculars. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to instruments with objective lenses of an aperture not exceeding 50 mm, which is a common characteristic of portable binoculars.
What falls outside HS 900510?
The following products are excluded from HS 900510: telescopes, which are designed for viewing very distant objects and typically have larger apertures and higher magnifications than binoculars; monoculars, which are single-barreled optical instruments; and opera glasses, which are typically low-magnification, compact instruments. Also excluded are spotting scopes, often used for birdwatching or target shooting, which are essentially small telescopes, and any optical instruments not primarily designed for direct human observation of distant objects, such as cameras with integrated optical zoom lenses.
What are common classification mistakes for HS 900510?
A common error is misclassifying spotting scopes or monoculars under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Binoculars are specifically defined by their prismatic design and intended use for viewing distant objects with both eyes. Spotting scopes, while sometimes handheld, are functionally closer to telescopes due to their magnification and objective lens size, and monoculars are excluded as they are single-viewing instruments.
How should importers classify products under HS 900510?
The correct procedure for classifying binoculars under HS 900510 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must verify that the instrument is a prismatic optical device intended for simultaneous viewing with both eyes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 900510?
A pair of "Nikon Prostaff 3S 8x42" binoculars, 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, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 9005.10.0000 (5.0% × $150 USD = $7.50). This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 900510?
Several free trade agreements may reduce the applicable duty rate for HS 900510, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for binoculars classified under HS code 9005.10?
The Most Favored Nation (MFN) duty rate for binoculars (HS 9005.10) in the United States is 4.20% ad valorem. However, preferential rates may apply under various Free Trade Agreements (FTAs). For example, under the US-Korea FTA, the rate is 0% ad valorem. Always consult the latest USITC Harmonized Tariff Schedule for the most current rates applicable to your country of origin.
How is the import duty for binoculars calculated under HS 9005.10?
The duty for binoculars under HS 9005.10 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if binoculars with a declared customs value of $10,000 are imported into the US and subject to the MFN rate of 4.20%, the import duty would be $10,000 \times 0.0420 = $420.
What are the key classification criteria for binoculars under HS code 9005.10?
HS code 9005.10 specifically covers 'Binoculars, including field glasses'. Key classification criteria include the optical design (typically two telescopes mounted side-by-side, sharing a common axis, and aligned to point in the same direction) and their primary function, which is to provide magnified, stereoscopic (three-dimensional) vision of distant objects. Items that are monocular (single lens) or do not provide stereoscopic vision would generally fall under other headings, such as 9005.90 (parts and accessories).
What documentation is typically required for importing binoculars under HS 9005.10?
Standard import documentation for binoculars (HS 9005.10) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and origin, additional documentation may be required. For instance, a Certificate of Origin might be necessary to claim preferential duty rates under a Free Trade Agreement. Importers should also be aware of any specific product safety or labeling requirements mandated by the importing country's consumer protection agencies.
Do trade agreements significantly impact the duty rates for binoculars (HS 9005.10)?
Yes, trade agreements can significantly impact duty rates. For example, under the EU's Generalized Scheme of Preferences (GSP), certain developing countries may import binoculars into the EU with reduced or zero duty rates. Similarly, bilateral FTAs between countries often provide for preferential tariff treatment. Importers should always verify the origin of their binoculars and consult the relevant trade agreement schedules or customs databases (like the EU TARIC or UK Trade Tariff) to determine eligibility for preferential rates.