HS 901090 Parts and accessories
Quick Answer: Parts and accessories for photographic and cinematographic apparatus, and for projectors or similar apparatus, enter the UK at 0.00%, the EU at 0.00% or 2.70%, and the US at rates ranging from Free to 45%, depending on the country of origin. This classification covers components like lenses, mounts, filters, and other specialized parts designed for use with equipment such as cameras, projectors, and enlargers. Importers should verify specific origin-based duty rates, particularly for the US, as preferential trade agreements can significantly impact the final duty assessment. CustomTariffs aggregates this data to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9010900000 | — | — | — |
| 9010902000 | 0.00 % | — | — |
| 9010908000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9010900000 | — | — | — |
| 9010902000 | 0.00 % | — | — |
| 9010908000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 901090 | — | — | — |
| 9010909500 | 2.9% | Free (17 programs) | ["kg"] |
| 9010908500 | Free | — | ["kg"] |
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 9010.90?
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, and 15 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 901090 cover?
This subheading covers parts and accessories specifically designed for use with apparatus of heading 9010, which includes machines and appliances for the projection of photographic slides, for the projection of films, for the examination of photographic plates, and for the examination of cinematographic films, as well as photographic enlargers and reducers. According to the WCO Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes items like lenses, mounts, power supplies, and control mechanisms integral to these specific projection and examination devices, provided they are not more specifically classified elsewhere.
What falls outside HS 901090?
The following products are excluded from HS 901090: general-purpose tools or components that are not exclusively designed for the apparatus of heading 9010, such as standard screws, nuts, bolts, or generic electrical wiring. Additionally, finished goods that are themselves complete projection or examination devices, even if they are small or simple, would not be classified here. For instance, a complete, albeit basic, slide projector would fall under heading 9010, not its parts subheading.
What are common classification mistakes for HS 901090?
A common error is the misclassification of parts that could be considered general-purpose or are more specifically covered by other headings. For example, a universal power adapter that can be used with various electronic devices, including those in heading 9010, might be incorrectly classified here if it lacks specific design features for the heading 9010 apparatus. Adherence to General Interpretative Rule 1 and Rule 3 is crucial to ensure parts are exclusively for the specified apparatus and not more specifically classified.
How should importers classify products under HS 901090?
The correct procedure for classifying parts and accessories under HS 901090 involves a two-step process: first, confirm that the item is indeed a part or accessory. Second, verify that it is specifically designed for and intended for use with apparatus falling under heading 9010. 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 for heading 9010 to confirm the intended application of the part.
How is the duty calculated for products under HS 901090?
A specific replacement lens for a photographic enlarger, weighing 0.2 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 ($150 USD × 10% = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of photographic enlargers.
Which trade agreements reduce duties for HS 901090?
Several free trade agreements may reduce the applicable duty rate for HS 901090, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible originating goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 901090 (Parts and accessories for machines and apparatus of heading 9010)?
Import duty rates for HS code 901090 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 2.70% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can reduce or eliminate this duty. For instance, goods originating from countries with preferential agreements may enter duty-free. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC HTS is a primary source for US import duties.
How is the import duty for HS code 901090 calculated? Provide an example.
Import duty for HS code 901090 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.70% and you are importing parts valued at $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.027 (Duty Rate) = $270 USD. Always ensure the customs value is determined according to the World Trade Organization (WTO) Valuation Agreement rules, which generally includes the cost of the goods, insurance, and freight to the port of importation.
What documentation is typically required when importing parts and accessories under HS code 901090?
When importing parts and accessories classified under HS code 901090, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the origin of the goods and any preferential claims, a Certificate of Origin may be necessary to prove eligibility for reduced or free trade agreement duties. Importers should also be prepared to provide technical specifications or product literature if customs authorities require further clarification on the classification or nature of the parts.
Which common trade agreements offer preferential duty rates for HS code 901090?
Several trade agreements can offer preferential duty rates for HS code 901090. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may provide duty-free entry for qualifying goods. The European Union's TARIC system details preferential rates under agreements with countries such as Switzerland, Norway, and various ACP (African, Caribbean, and Pacific) nations. The UK also offers preferential rates through its Global Tariff, referencing trade deals with numerous countries. Importers should verify the specific origin of their goods and consult the relevant trade agreement annexes or official tariff databases (like EU TARIC or UK Trade Tariff) to confirm eligibility and claim preferential treatment.
What are the criteria for classifying goods as 'parts and accessories' under HS code 901090?
To be classified under HS code 901090, goods must be identifiable as parts or accessories specifically intended for use with machines and apparatus of heading 9010. Heading 9010 covers apparatus for photographic (including cinematographic) laboratories; not optically inscribed single data media; parts and accessories thereof. Therefore, items classified here are not standalone functional units but components or accessories that enhance or enable the operation of the machines described in 9010, such as specialized lenses, filters, mounting brackets, or replacement components for photographic processing equipment. The Explanatory Notes to the Harmonized System provide further guidance on the scope of this heading.