HS 900850 Projectors, enlargers and reducers

Quick Answer: Projectors, enlargers, and reducers imported under HS 900850 enter the UK duty-free, the EU at 3.70% ad valorem, and the US with rates varying from 7% to 45% ad valorem, with certain trade agreements offering duty-free entry. This classification covers optical apparatus designed to project images, enlarge photographic negatives, or reduce images. Importers and customs brokers should note the significant duty rate disparities across major markets, necessitating careful tariff determination for each destination. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on country of origin and applicable trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9008500000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9008500000 3.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9008501000 7% Free (17 programs) ["No."]
9008503000 3.5% Free (17 programs) ["No."]
9008505000 Free — ["No."]
900850 — — —
9008502000 Free — ["No."]

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 9008.50?

Imports of Projectors, enlargers and reducers 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?

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What products does HS 900850 cover?

This subheading covers projectors, enlargers, and reducers, specifically those designed for optical projection of images or for producing enlarged or reduced copies of images. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes devices like photographic enlargers and reducers, slide projectors, and overhead projectors that function by projecting a magnified or diminished image onto a surface. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, generally encompassing apparatus that optically manipulate images for display or reproduction.

What falls outside HS 900850?

The following products are excluded from HS 900850: photographic cameras (heading 9006), cinematographic cameras and projectors (heading 9007), and devices that primarily display digital information without optical projection, such as computer monitors or televisions (heading 8528). Also excluded are photocopiers that produce a direct copy without optical enlargement or reduction, and devices that are solely for viewing images, like microscopes (heading 9011) or magnifying glasses (heading 9013). These items have distinct classifications based on their primary function and mechanism.

What are common classification mistakes for HS 900850?

A common error is misclassifying digital projectors that do not rely on traditional optical elements like lenses and lamps for image formation but rather use digital display technologies such as DLP or LCD to create the image. According to General Rule of Interpretation (GRI) 3(b) for the Harmonized System, classification is determined by the essential character of the good. If a device is primarily a digital display device with projection capabilities, it may fall under a different heading, such as 8528, if its essential character is the digital display rather than optical projection in the traditional sense.

How should importers classify products under HS 900850?

The correct procedure for classifying products under HS 900850 involves a thorough examination of the product's design, function, and the components used in its operation. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. Understanding whether the device optically projects an image, and if it performs enlargement or reduction, is crucial. If the product is a hybrid, determine its essential character based on GRI 3.

How is the duty calculated for products under HS 900850?

A digital slide projector weighing 2.5 kg and declared at a customs value of $300 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 900850. The calculation is: 5.0% × $300 USD = $15.00 USD. This rate applies to goods imported from countries not benefiting from preferential trade agreements. For example, a similar projector from Canada under USMCA might have a 0% duty rate.

Which trade agreements reduce duties for HS 900850?

Several free trade agreements may reduce the applicable duty rate for HS 900850, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and the exporting country, such as Mexico or Japan.

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Which HS Codes Are Related?

HS 900720 HS 900792 HS 852862 HS 901060 HS 901050 HS 901120

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the primary classification criteria for HS code 900850 (Projectors, enlargers and reducers)?

HS code 900850 covers projectors, enlargers, and reducers. The key classification criterion is the device's primary function: to project an image onto a surface (projectors), to enlarge a photographic image (enlargers), or to reduce an image (reducers). This includes digital projectors, slide projectors, overhead projectors, photographic enlargers, and similar optical apparatus. Devices that do not project or alter the size of an image, even if they display images, would be classified elsewhere.

What are the typical import duty rates for HS code 900850?

The Most Favored Nation (MFN) duty rate for HS code 900850 can vary by country. For example, the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule of the United States (HTSUS) lists a rate of 3.70% ad valorem. In contrast, the UK Trade Tariff indicates a rate of Free (0.00%) for goods originating from many countries under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.

How are import duties calculated for HS code 900850, and can you provide an example?

Import duties for HS code 900850 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of projectors classified under 900850 has a declared customs value of $10,000 and the applicable MFN duty rate is 3.70% (as per HTSUS), the import duty would be calculated as: $10,000 (Value) × 0.0370 (Duty Rate) = $370.00. Always verify the correct valuation method and duty rate for your specific import.

Which trade agreements commonly provide preferential duty rates for HS code 900850?

Several trade agreements can offer preferential (often zero) duty rates for goods classified under HS code 900850. For example, the EU's TARIC database shows preferential rates for goods from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) under various EU trade agreements. Similarly, the USITC HTSUS lists preferential rates for goods from countries such as Australia (AU), Chile (CL), and South Korea (KR) under U.S. Free Trade Agreements. Importers must ensure they have valid proof of origin to claim these preferential rates.

What documentation is typically required when importing goods under HS code 900850?

When importing projectors, enlargers, and reducers under HS code 900850, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific product, additional certifications or compliance documents related to safety standards (e.g., electrical safety, laser safety if applicable) may also be necessary. Always consult the customs authority of the importing country for a comprehensive list.