HS 901390 Parts and accessories
Quick Answer: Parts and accessories for optical instruments, lasers, and other devices classified under HS 9013 enter the UK duty-free, the EU at rates up to 4.70% ad valorem, and the US at rates up to 45% ad valorem. This code specifically covers components and supplementary items for goods like liquid crystal devices (LCDs), lasers, and other optical appliances, excluding finished instruments. Importers should note the significant duty rate disparities, particularly in the US, which may necessitate careful sourcing and classification verification. According to CustomTariffs data, preferential trade agreements can impact US duty rates for eligible countries.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9013900500 | 0.00 % | — | — |
| 9013900000 | 0.00 % | — | — |
| 9013908000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9013900000 | — | — | — |
| 9013900500 | 4.70 % | — | — |
| 9013908000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9013902000 | 16% | Free (17 programs) | ["No."] |
| 9013908000 | 4.5% | Free (17 programs) | ["No."] |
| 901390 | — | — | — |
| 9013907000 | 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 9013.90?
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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 901390 cover?
This subheading covers parts and accessories specifically designed for use with optical instruments, devices, or appliances classified under Heading 9013, which includes liquid crystal devices (LCDs) and other optical appliances and instruments not elsewhere specified or included. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes items such as specialized lenses, mounts, housings, cables, and control components that are integral to the functioning of the devices in Heading 9013, such as laser rangefinders or optical microscopes. For example, a replacement focusing knob for a specific model of optical instrument would fall here.
What falls outside HS 901390?
The following products are excluded from HS 901390: general-purpose tools or components that are not exclusively designed for instruments under Heading 9013, such as standard screws or generic electrical connectors. Also excluded are complete optical instruments or devices themselves, which are classified under Heading 9013. For instance, a finished LCD screen intended for a television would not be classified here, nor would a generic magnifying glass not specifically part of a larger instrument. Parts for unrelated optical equipment, like camera lenses not intended for instruments in 9013, are also excluded.
What are common classification mistakes for HS 901390?
A common error is classifying parts or accessories that are not exclusively for instruments under Heading 9013. General-purpose items or components that could be used with a wide range of equipment, not just those in Heading 9013, should be classified according to their own specific nature or function, often under Chapter 84 or 85. For example, a standard USB cable might be mistakenly classified here if it is used to connect an instrument from Heading 9013 to a computer, but it should be classified as a separate electrical article.
How should importers classify products under HS 901390?
The correct procedure for classifying products under HS 901390 involves a thorough examination of the item's intended use and design. Importers and customs brokers must determine if the part or accessory is specifically manufactured for and exclusively used with an optical instrument or device falling under Heading 9013. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial. If the item is a component of a finished product in 9013, it likely falls under 901390, provided it is not a more specifically classified item elsewhere.
How is the duty calculated for products under HS 901390?
A set of specialized optical filters weighing 0.5 kg and declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $500 USD = $50.00. It is important to note that specific parts might have different rates than the finished product, and weight-based duties are also possible for certain items.
Which trade agreements reduce duties for HS 901390?
Several free trade agreements may reduce the applicable duty rate for HS 901390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a 0% duty rate. Countries like Canada and Mexico are primary beneficiaries. To claim this preference, a self-certified origin statement on the invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods, as per USMCA guidelines.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 901390 (Parts and accessories for instruments and appliances of heading 9013)?
The Most Favored Nation (MFN) duty rate for HS code 901390 is generally 0.00% ad valorem in many major economies. For example, the United States applies a 0.00% duty rate. However, specific rates can vary by country and trade agreement. For instance, while the US rate is 0.00%, other countries may have different rates, such as 4.70% or even higher rates like 16% or 45% in some specific cases, as indicated by sample rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty calculated for HS code 901390, and can you provide an example?
Duty calculation for HS code 901390 typically follows an ad valorem system, meaning the duty is a percentage of the declared value of the imported goods. For example, if a shipment of parts for optical instruments (classified under 901390) has a declared customs value of $10,000 and the applicable duty rate is 4.70% ad valorem, the duty amount would be calculated as: $10,000 (Value) × 4.70% (Duty Rate) = $470.00. If a specific duty rate is applied (e.g., per unit), the calculation would be rate per unit × number of units.
What are the key criteria for classifying goods under HS code 901390?
To be classified under HS code 901390, the goods must be parts or accessories specifically intended for use with instruments and appliances of heading 9013. Heading 9013 covers 'Liquid crystal devices not elsewhere specified or included; lasers, other than laser diodes; other optical appliances and instruments, not elsewhere specified or included.' Therefore, parts and accessories must be designed to function with these specific types of devices. This includes items like specific lenses, mounts, casings, or electronic components that are not general-purpose and have no use outside of the instruments covered by 9013.
Which trade agreements commonly offer preferential duty rates for HS code 901390?
Many trade agreements provide preferential duty rates, often resulting in 'Free' entry for goods classified under HS code 901390. Examples of trade agreements that may offer such benefits include agreements between the US and countries like Australia (AU), South Korea (KR), and Singapore (SG), as well as agreements involving the European Union (EU) with countries like Chile (CL) and South Korea (KR). The 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation indicates that goods may enter duty-free under various preferential schemes. Importers must verify the specific terms and rules of origin for each agreement to claim preferential treatment.
What documentation is typically required when importing parts and accessories under HS code 901390?
Standard import documentation for HS code 901390 includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific nature of the parts and accessories, additional documentation might be required. This could include a certificate of origin to claim preferential duty rates under a trade agreement, or specific technical documentation demonstrating that the parts are indeed intended for instruments under heading 9013. Compliance with any specific import licenses or permits mandated by the importing country's regulatory bodies is also essential.