HS 901190 Parts and accessories

Quick Answer: Parts and accessories for compound microscopes imported under HS 901190 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates, including Free and 45% ad valorem, under the MFN rate. This classification specifically covers components and supplementary items designed for use with compound microscopes, such as objectives, eyepieces, stages, and illumination systems. Importers should verify the specific tariff rate for their destination country, as the US duty can vary significantly. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9011900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9011900000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9011900000 Free — ["kg"]

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?

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What products does HS 901190 cover?

This subheading covers parts and accessories specifically designed for microscopes of heading 9011, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes components such as objective lenses, eyepieces, stage clips, illumination systems, and focusing mechanisms that are integral to the functioning of compound microscopes, stereomicroscopes, and other optical microscopes classified under 9011. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that only items exclusively intended for use with microscopes of 9011 fall within this category.

What falls outside HS 901190?

The following products are excluded from HS 901190: general-purpose tools or components that could be used with various optical instruments, such as standard screwdrivers or generic lighting fixtures not specifically designed for microscopes. Additionally, complete microscopes themselves, even if disassembled, are classified under heading 9011. Accessories for other optical instruments, like telescopes or binoculars, are also excluded and would be classified under their respective headings. For example, a camera adapter for a telescope would not be classified here.

What are common classification mistakes for HS 901190?

A common error is the misclassification of general-purpose optical components or accessories that are not exclusively designed for microscopes of heading 9011. For instance, a generic digital camera that can be adapted to a microscope but also has standalone functionality might be incorrectly classified under 901190 instead of its own heading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors.

How should importers classify products under HS 901190?

The correct procedure for classifying products under HS 901190 involves a thorough examination of the item's intended use and design. Importers and customs brokers must verify that the part or accessory is specifically manufactured for and exclusively used with microscopes classified under heading 9011. Consulting the official explanatory notes of the WCO, the USITC HTS, or the EU TARIC database, and reviewing product specifications and manufacturer declarations are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 901190?

A set of 10 objective lenses for a compound microscope, weighing 0.5 kg and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $500 USD = $25.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).

Which trade agreements reduce duties for HS 901190?

Several free trade agreements may reduce the applicable duty rate for HS 901190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for qualifying originating goods from certain developing countries. 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.

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Which HS Codes Are Related?

HS 903190 HS 901090 HS 901790 HS 903090 HS 902590 HS 901290

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 901190 (Parts and accessories for microscopes)?

Import duty rates for HS code 901190 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is often Free. However, preferential rates under trade agreements may also apply. In the EU, under the TARIC system, duties can range from Free to specific ad valorem rates, depending on the originating country. The UK Trade Tariff also shows a range of duties, sometimes including specific rates or Free entry for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and their origin.

How is the classification of 'parts and accessories' under HS 901190 determined?

Classification under HS 901190 requires that the item be specifically designed or adapted for use with microscopes of heading 9011. According to the Explanatory Notes to the Harmonized System (WCO), 'parts and accessories' are generally considered those components that are essential for the functioning or completeness of the microscope, or that enhance its utility. This includes items like objective lenses, eyepieces, stage clips, illumination systems, and specialized mounts, provided they are not more specifically classified elsewhere. If an item has a dual use or is a general-purpose component, it may not qualify for this heading.

What documentation is typically required when importing parts and accessories under HS 901190?

Standard import documentation for HS 901190 includes a commercial invoice detailing the value and description of the parts, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature to substantiate the classification if requested by customs authorities.

How do trade agreements, such as USMCA or EU free trade agreements, impact duties for HS 901190?

Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For instance, under the United States-Mexico-Canada Agreement (USMCA), eligible parts and accessories for microscopes originating in the US, Mexico, or Canada may enter duty-free. Similarly, numerous free trade agreements the EU has with third countries can grant preferential tariff treatment. To benefit, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess a valid Certificate of Origin.

Can you provide an example of how import duty is calculated for HS 901190?

Certainly. Let's assume a shipment of microscope objective lenses classified under HS 901190 is imported into a country with a 5% ad valorem duty rate and a specific duty of $1 per unit. If the invoice value of the shipment is $10,000 and there are 500 objective lenses, the calculation would be as follows:

  1. Ad Valorem Duty: 5% of $10,000 = $500.
  2. Specific Duty: 500 units * $1/unit = $500.

Customs authorities will typically assess the higher of the two duties, or sometimes a combination, depending on the specific tariff provision. In this scenario, if the duty was purely ad valorem, the duty would be $500. If it were purely specific, it would be $500. If it were an 'either/or' scenario, the duty would be $500. If it were a 'lesser of' scenario, the duty would be $500. Always verify the exact duty calculation method in the importing country's tariff.