HS 901180 Other microscopes
Quick Answer: Microscopes not specifically covered by other headings within HS 9011 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff, though a 45% rate is also listed. This classification applies to a wide range of optical instruments designed for magnified viewing, excluding those with specific functionalities like stereoscopic or metallurgical microscopes. Importers should verify the specific subheadings and any applicable preferential duty rates, as variations can exist. CustomTariffs aggregates this data, highlighting the generally favorable duty treatment for these goods in major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011800000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011800000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9011800000 | 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 to Classify This HS Code?
What products does HS 901180 cover?
This subheading covers "Other microscopes" not specifically enumerated in preceding subheadings of heading 9011. According to the World Customs Organization's Harmonized System Nomenclature, this includes microscopes that are not compound optical microscopes, stereoscopic microscopes, or microscopes for photography or cinematography. It encompasses specialized microscopes such as electron microscopes, scanning probe microscopes, and digital microscopes, provided they are designed for viewing magnified images of objects. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for instruments not fitting more specific descriptions within heading 9011.
What falls outside HS 901180?
The following products are excluded from HS 901180: optical microscopes of the compound or stereoscopic types (classified under 9011.20), microscopes for photography or cinematography (classified under 9011.20), and magnifying glasses or hand magnifiers (typically classified under 9013.80). Instruments that are not primarily designed for viewing magnified images, such as simple magnifying lenses or optical measuring instruments that do not magnify, are also excluded. Devices that are part of larger machinery and do not function as standalone microscopes are also not classified here.
What are common classification mistakes for HS 901180?
A common error is misclassifying specialized optical microscopes or digital microscopes that have features aligning with more specific subheadings within heading 9011, or even other headings entirely. For instance, a digital microscope with integrated measurement software might be incorrectly placed here if its primary function is not solely magnification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(b) concerning goods put up in sets, or GRI 1 for the essential character, is crucial to avoid misclassification.
How should importers classify products under HS 901180?
The correct procedure for classifying products under HS 901180 involves a thorough examination of the instrument's design, function, and primary purpose. Importers and customs brokers must consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the microscope is not a compound optical, stereoscopic, or photographic microscope, and it is designed for viewing magnified images, then 901180 is the appropriate classification. Verification against product literature and technical specifications is essential.
How is the duty calculated for products under HS 901180?
A scanning electron microscope (SEM) weighing 500 kg and declared at a customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($150,000 USD × 0.05 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 901180.
Which trade agreements reduce duties for HS 901180?
Several free trade agreements may reduce the applicable duty rate for HS 901180, 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. The Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain 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 importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 901180 (Other microscopes)?
Import duty rates for HS code 901180 vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is Free. In contrast, the EU's Common Customs Tariff (TARIC) may have rates such as 3.5% ad valorem, and the UK Trade Tariff also lists rates, often starting around Free but potentially higher depending on specific origin and trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS code 901180 calculated, and can you provide an example?
The duty calculation depends on the duty rate applied. If the rate is 'ad valorem,' it's a percentage of the declared value of the goods. For instance, if a microscope classified under 901180 has a declared customs value of $1,000 and the applicable duty rate is 3.5% ad valorem, the duty would be $1,000 × 0.035 = $35. If a specific duty is applied (e.g., per unit), the calculation would be rate per unit × number of units.
What are the classification criteria for HS code 901180, and what distinguishes it from other microscope codes?
HS code 901180 covers 'Other microscopes.' This classification is used for microscopes that do not fall under more specific subheadings within heading 9011, such as compound optical microscopes (9011.20) or stereoscopic microscopes (9011.10). It generally includes specialized microscopes not explicitly listed elsewhere in the heading, provided they are instruments for viewing micro-organisms, cells, tissues, or other microscopic objects. The key is that it must be a microscope as defined by the WCO Harmonized System Explanatory Notes for heading 9011, and not fit into a more precise category.
Which trade agreements commonly affect the duty rates for HS code 901180, and how can importers benefit?
Trade agreements can significantly reduce or eliminate duties for HS code 901180. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may benefit from preferential duty rates. Importers should investigate agreements like the USMCA (United States-Mexico-Canada Agreement), EU Free Trade Agreements, or the UK's Global Tariff preferences. To benefit, importers typically need to provide a Certificate of Origin or other proof of preferential origin as required by the specific trade agreement.
What documentation is typically required when importing goods under HS code 901180?
Standard import documentation for HS code 901180 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the microscope, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), import licenses, or specific declarations related to safety standards or scientific use. Customs brokers should be consulted for the precise requirements of the destination country.