HS 901110 Stereoscopic microscopes
Quick Answer: Stereoscopic microscopes imported under HS 901110 enter the UK at 0.00%, the EU at 0.00%, and the US with a duty rate of Free under the MFN rate for two tariff lines, and 20% for one. This HS code covers microscopes designed to provide a three-dimensional view of a specimen, typically used for examining larger objects or surfaces. Importers should note the differing US tariff treatment. According to CustomTariffs data, while the UK and EU offer duty-free entry, US importers may encounter a 20% ad valorem duty depending on the specific classification within the 901110 subheading. Careful review of the specific US tariff line is recommended.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011104000 | Free | — | ["No."] |
| 901110 | — | — | — |
| 9011108000 | Free | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 901110 cover?
This subheading covers stereoscopic microscopes, which are optical instruments designed to provide a three-dimensional view of a specimen by using two separate optical paths. According to the WCO Harmonized System Nomenclature and as interpreted by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these microscopes are characterized by their ability to present distinct images to each eye, thereby creating a perception of depth. They are typically used in fields such as biology, geology, and materials science for detailed examination.
What falls outside HS 901110?
The following products are excluded from HS 901110: simple microscopes (which magnify a single image), compound microscopes that do not provide a stereoscopic view, and digital microscopes that primarily capture and display images on a screen without a direct stereoscopic optical path. Electron microscopes, which operate on different principles and achieve much higher magnifications, are also classified under different headings. Furthermore, basic magnifying glasses or loupes, even if used for detailed viewing, do not meet the criteria for stereoscopic microscopes.
What are common classification mistakes for HS 901110?
A common error is misclassifying compound microscopes that offer high magnification but lack the dual optical paths necessary for stereoscopic viewing under this subheading. This often stems from a misunderstanding of the "stereoscopic" requirement, which is a key differentiator. According to General Interpretative Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also mistakenly classify digital microscopes that simulate 3D views electronically but do not have true stereoscopic optics.
How should importers classify products under HS 901110?
The correct procedure for classifying microscopes under HS 901110 involves a thorough examination of the instrument's optical design and functionality. Importers and customs brokers must verify that the microscope utilizes two separate optical systems to present distinct images to each eye, thereby achieving a stereoscopic effect. Reviewing product specifications, manufacturer documentation, and consulting official tariff databases like the USITC HTS or EU TARIC are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 901110?
A stereoscopic zoom microscope weighing 5 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 9011.10.00. The calculation is: $1,500 (declared value) × 0.10 (duty rate) = $150.00 (duty amount). This specific rate applies to imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 901110?
Several free trade agreements may reduce the applicable duty rate for HS 901110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 901110 (Stereoscopic microscopes)?
Import duty rates for stereoscopic microscopes (HS 901110) vary by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under the TARIC system, the rate is also Free. The UK Trade Tariff lists a duty rate of Free for this classification. However, some countries may apply significantly higher rates, such as 20%, depending on their national tariff schedule and trade agreements. Importers should always verify the specific rate applicable to their destination country.
What specific criteria define a stereoscopic microscope under HS code 901110?
HS code 901110 covers stereoscopic microscopes, also known as dissecting or stereo microscopes. These microscopes provide a three-dimensional view of the specimen, typically by using two separate optical paths, one for each eye. Key classification criteria include the ability to produce a stereoscopic image and the magnification range, which is generally lower than compound microscopes. They are designed for observing larger specimens at lower magnifications, often used in fields like biology, geology, electronics inspection, and forensics. Microscopes that do not offer a stereoscopic view or are designed for higher magnification, single-image observation would fall under different HS codes.
Are there any preferential duty rates available for stereoscopic microscopes (HS 901110) under trade agreements?
Yes, preferential duty rates may be available depending on the origin of the stereoscopic microscopes and the trade agreements in place between the exporting and importing countries. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or eliminated duties. For example, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods may benefit from preferential treatment. Importers must ensure they possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim these preferential rates. Always consult the specific trade agreement and the importing country's customs regulations for eligibility and requirements.
How is the import duty for stereoscopic microscopes calculated? Can you provide an example?
The calculation of import duty depends on the duty rate structure. For stereoscopic microscopes (HS 901110), if the duty rate is an ad valorem rate (a percentage of the value), the calculation is straightforward. For example, if a stereoscopic microscope is valued at $500 USD and the applicable duty rate is 5% ad valorem, the duty would be calculated as: $500 (Value) × 0.05 (Duty Rate) = $25 USD. If the duty rate is a specific rate (e.g., per unit), the calculation would be rate × quantity. Many countries, including the US, EU, and UK, currently list a Free duty rate for this HS code under their standard tariffs, meaning no duty is levied on such imports, though other taxes like VAT or GST may still apply.
What documentation is typically required when importing stereoscopic microscopes under HS code 901110?
Standard documentation for importing stereoscopic microscopes (HS 901110) generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country and any preferential trade agreements being claimed, a Certificate of Origin may be required to verify the goods' origin. Some countries might also request technical specifications or a product catalog to confirm the HS classification. It is crucial for importers and customs brokers to consult the specific import regulations of the destination country and potentially contact the customs authority for any specialized requirements related to scientific or optical equipment.