HS 900791 Parts and accessories
Quick Answer: Parts and accessories for photographic cameras and photographic flashlight apparatus imported under HS 900791 enter the UK at 0.00%, the EU at 3.70% ad valorem, and the US at rates ranging from Free to 45% ad valorem, depending on origin. This classification specifically covers components and supplementary items for cameras, excluding complete cameras themselves. Importers should verify specific origin-based duty rates in the US and consult CustomTariffs for detailed breakdowns. Customs brokers must ensure accurate classification of individual parts to avoid duty discrepancies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9007910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9007910000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9007918001 | 3.9% | Free (17 programs) | ["kg"] |
| 9007914000 | Free | — | ["kg"] |
| 900791 | — | — | — |
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 9007.91?
Imports of Parts and accessories 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 900791 cover?
This subheading covers parts and accessories specifically designed for photographic cameras, including those of heading 9007. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes components such as lenses, shutters, flash units, camera bodies, tripods, and carrying cases when imported separately. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these items are classified here if they are not more specifically provided for elsewhere and are intended for use with cameras covered by heading 9007.
What falls outside HS 900791?
The following products are excluded from HS 900791: complete photographic cameras (classified under 9007.10 to 9007.20), photographic plates and film (classified under 3701 to 3703), and general-purpose tools or accessories that are not exclusively or primarily designed for photographic cameras. For instance, a generic screwdriver or a standard tripod not specifically marketed for camera use would likely be classified under different headings, such as 8205 for tools or 6907 for tripods if not specifically for cameras.
What are common classification mistakes for HS 900791?
A common error is misclassifying accessories that have broader applications. For example, a universal battery charger might be mistakenly classified under 900791 if it can charge camera batteries, but it should be classified under its own heading (e.g., 8504.40) if it is not exclusively for cameras. Additionally, confusion arises with parts for other optical instruments; General Rule of Interpretation (GRI) 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes, meaning parts must be specifically for cameras of heading 9007.
How should importers classify products under HS 900791?
The correct procedure for classifying products under HS 900791 involves a thorough examination of the product's intended use and design. Importers and customs brokers must consult the WCO HS Nomenclature, relevant Explanatory Notes, and national tariff schedules like the USITC HTS or EU TARIC. They should verify that the part or accessory is specifically designed for photographic cameras of heading 9007 and is not more specifically classified elsewhere, applying the GRIs systematically.
How is the duty calculated for products under HS 900791?
A camera lens for a DSLR camera weighing 0.5 kg and declared at a customs value of $300 USD would attract a US duty of $21.00. This is calculated using the Most Favored Nation (MFN) rate of 7% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 9007.91.0000), resulting in $300 × 0.07 = $21.00. Note that specific components might have different rates, but this example illustrates the ad valorem calculation.
Which trade agreements reduce duties for HS 900791?
Several free trade agreements may reduce the applicable duty rate for HS 900791, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific 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 HS code 900791 (Parts and accessories for cameras and photographic apparatus)?
The Most Favored Nation (MFN) duty rate for HS code 900791 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 3.9% ad valorem. However, preferential duty rates are often available. For instance, under the US system, goods from countries with trade agreements like Australia (AU), Canada (CA), Chile (CL), or South Korea (KR) may receive a Free (0.00%) duty rate, provided they meet the rules of origin. Always consult the latest HTS or relevant tariff schedule for the most current rates applicable to your specific origin country.
How is the import duty for HS code 900791 calculated, and can you provide an example?
The duty for HS code 900791 is typically calculated on an ad valorem basis, meaning it's a percentage of the item's value. For example, if the MFN duty rate is 3.9% and you import parts valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.039 (duty rate) = $390 USD. If a specific duty (e.g., per unit) also applies, the total duty would be the higher of the ad valorem or specific duty, or a combination, depending on the tariff's structure. Always verify the exact calculation method in the applicable tariff schedule.
What documentation is typically required when importing parts and accessories classified under HS code 900791?
When importing goods under HS code 900791, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the parts; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed. Depending on the specific part and the importing country's regulations, additional certifications or compliance documents related to safety or technical standards might be necessary. Consult the customs authority of the importing country for a comprehensive list.
Which trade agreements commonly offer preferential duty rates for HS code 900791?
Several trade agreements can provide preferential duty rates, often resulting in a 0.00% duty, for HS code 900791. Examples include agreements between the US and countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG). The EU's Generalized Scheme of Preferences (GSP) and its Economic Partnership Agreements (EPAs) also offer reduced or zero duties for eligible goods from developing countries. Importers must ensure their goods meet the specific rules of origin outlined in each trade agreement to qualify for these benefits.
What are the classification criteria for determining if a part or accessory falls under HS code 900791?
HS code 900791 covers 'Parts and accessories' specifically for photographic cameras and photographic apparatus. Classification hinges on whether the item is designed exclusively or principally for use with cameras of heading 9007. This includes items like camera bodies, lenses (if not classified elsewhere), shutters, flash units, tripods, camera bags, and filters specifically manufactured for cameras. Items that are general-purpose and not specific to photographic equipment would be classified under different headings. Referencing the Explanatory Notes to the Harmonized System (WCO) and the specific tariff's Section VII notes is crucial for accurate classification.