HS 900590 Parts and accessories (including mountings)
Quick Answer: Parts and accessories for optical instruments, including mountings, imported under HS 900590 enter the UK at 4.00%, the EU at 4.20%, and the US at a rate dependent on the primary article. This classification encompasses components such as tripods, lens caps, and carrying cases specifically designed for telescopes, binoculars, and other optical sighting devices. Importers should verify the specific classification of the main optical instrument to determine the correct US duty rate, as it is often applied to its parts. According to CustomTariffs data, careful attention to the specific nature of the accessory is crucial for accurate declaration and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9005900000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9005900000 | 4.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9005908001 | The rate applicable to the article of which it is a part or accessory | Free (17 programs) | ["No."] |
| 9005904000 | The rate applicable to the article of which it is a part or accessory | Free (17 programs) | ["No."] |
| 900590 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 9005.90?
Imports of Parts and accessories (including mountings) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 900590 cover?
This subheading covers parts and accessories, including mountings, specifically designed for optical instruments of heading 9005, such as telescopes, binoculars, and monoculars. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes items like objective lenses, eyepieces, focusing mechanisms, mounting rings, tripods, and carrying cases that are exclusively intended for use with these optical instruments. The key criterion is their specific design and intended use with instruments classified under HS 9005.
What falls outside HS 900590?
The following products are excluded from HS 900590: general-purpose tools or components that could be used with various optical instruments or other equipment, such as standard screws, nuts, bolts, or generic carrying bags not specifically shaped or designed for instruments of heading 9005. Additionally, complete optical instruments of heading 9005, even if disassembled, are not classified here. For instance, a standalone camera lens, even if it could theoretically be adapted, would likely be classified under HS 9002, not as a part of a telescope under 900590.
What are common classification mistakes for HS 900590?
A common error is misclassifying general-purpose parts or accessories that are not exclusively designed for optical instruments of heading 9005. For example, a universal tripod mount might be incorrectly classified here if it's not specifically stated to be for a telescope or binoculars. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. If an item has multiple potential uses, its intended specific use for heading 9005 instruments must be evident.
How should importers classify products under HS 900590?
The correct procedure for classifying products under HS 900590 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official nomenclature, including the WCO HS Explanatory Notes and national tariff schedules (e.g., USITC HTS, EU TARIC). They should verify that the part or accessory is specifically manufactured and intended for use with optical instruments falling under HS 9005. If doubt exists, seeking a binding ruling from customs authorities is recommended to ensure compliance and avoid penalties.
How is the duty calculated for products under HS 900590?
A set of four aluminum mounting rings for a telescope, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% × $150 USD = $15.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 900590.
Which trade agreements reduce duties for HS 900590?
Several free trade agreements may reduce the applicable duty rate for HS 900590, 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. 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, a self-certified origin statement for USMCA or a GSP Form A (for GSP) is typically required by customs authorities in the importing country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 9005.90 in the US?
For imports into the United States, HS code 9005.90, covering parts and accessories for optical instruments like telescopes and binoculars, typically faces a Most Favored Nation (MFN) duty rate of 4.00% ad valorem. However, preferential rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU), Chile (CL), or South Korea (KR) might receive duty-free entry (Free). Importers must verify the specific origin and eligibility under the relevant trade agreement. Consult the US Harmonized Tariff Schedule (USHTS) for the most current rates and specific country exceptions.
How is the duty calculated for HS code 9005.90 when a preferential rate applies?
When a preferential rate, such as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' under the USHTS, applies, the duty is calculated as zero. For example, if a part for a telescope valued at $1,000 is imported from Canada (CO) and qualifies for duty-free entry under the USMCA, the duty amount would be $0. If a standard MFN rate of 4.00% were applicable, the duty would be $1,000 \times 4.00% = $40. Always ensure proper documentation, such as a Certificate of Origin, is available to substantiate preferential treatment claims.
What documentation is crucial when importing parts and accessories under HS code 9005.90 to claim preferential duty rates?
To claim preferential duty rates for parts and accessories classified under HS code 9005.90, importers and customs brokers must possess a valid Certificate of Origin (COO) or equivalent proof of origin documentation that meets the requirements of the specific Free Trade Agreement (FTA) being utilized. This document certifies that the goods meet the rules of origin criteria of the agreement. Without this, the standard MFN duty rate will apply. For imports into the EU, the TARIC system should be consulted for specific origin requirements and applicable preferential rates.
Are there specific classification criteria to ensure a part falls under HS code 9005.90 and not a finished optical instrument?
Yes, the key criterion for classifying items under HS code 9005.90 is that they are specifically designed and identifiable as parts or accessories for optical instruments of heading 9005 (telescopes, binoculars, etc.) and are not themselves complete optical instruments. For instance, a lens element, a mounting bracket, or a focusing mechanism intended solely for assembly into a telescope would be classified here. If an item, even if intended as a part, possesses the essential character of a finished optical instrument, it should be classified under the appropriate heading for the complete article. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing parts from complete goods.
How do trade agreements like the USMCA or EU preferential agreements impact the duty on HS 9005.90 imports?
Trade agreements significantly reduce or eliminate import duties on goods that meet their respective rules of origin. For HS code 9005.90, if parts and accessories are imported into the US from a USMCA country (like Mexico or Canada) and qualify, they may enter duty-free. Similarly, under various EU preferential agreements, originating goods can benefit from reduced or zero duties. The specific rate under these agreements is often listed as 'Free' or a significantly lower percentage than the standard MFN rate. Importers must consult the relevant trade agreement text and the customs authority's tariff schedule (e.g., UK Trade Tariff for UK imports) to confirm eligibility and claim benefits.