HS 901480 Other instruments and appliances

Quick Answer: Instruments and appliances for navigation, surveying, meteorology, hydrology, and similar purposes, not elsewhere specified, imported under HS 901480 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 70% ad valorem, with many items being duty-free. This residual classification captures a diverse range of specialized instruments not fitting into more specific headings within Chapter 90. Importers should verify the exact duty rate for their specific product in each target market, as the US, in particular, has multiple subheadings with varying tariff treatments. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties or compliance issues.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9014800000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9014800000 0.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
901480
9014802000 Free ["No."]
9014805000 Free ["No."]
9014801000 Free ["No."]
9014804000 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?

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What products does HS 901480 cover?

This subheading covers "Other instruments and appliances" not elsewhere specified within Heading 9014, which pertains to compasses and other navigational instruments. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes a diverse range of devices used for navigation, surveying, meteorology, and other scientific purposes that do not fit into more specific subheadings like those for compasses or binoculars. For instance, the USITC Harmonized Tariff Schedule (HTS) clarifies that this subheading encompasses instruments such as sextants, astrolabes, and certain types of inclinometers when not specifically classified elsewhere.

What falls outside HS 901480?

The following products are excluded from HS 901480: instruments and appliances specifically enumerated in other subheadings of Heading 9014, such as magnetic compasses (9014.10), gyroscopic compasses (9014.20), and binoculars (9005.10). Additionally, instruments primarily for medical, surgical, dental, or veterinary use (Chapter 9018), or those for photographic or cinematographic purposes (Chapter 9006), are not classified here. For example, a simple handheld GPS device, while navigational, may fall under a different heading depending on its primary function and complexity, often being classified as an electronic device rather than a navigational instrument in this context.

What are common classification mistakes for HS 901480?

A common error is misclassifying instruments that have a primary function other than navigation or surveying, or those that are specifically listed in other headings. For example, complex scientific laboratory equipment with some navigational capabilities might be erroneously placed here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly 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. Importers may also overlook the specific exclusions mentioned in the WCO Explanatory Notes or national tariff schedules, leading to incorrect duty rates.

How should importers classify products under HS 901480?

The correct procedure for classifying products under HS 901480 involves a systematic approach. Importers and customs brokers must first identify the precise nature and function of the imported instrument. They should then consult the WCO Harmonized System Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database. Cross-referencing with Explanatory Notes and seeking a binding ruling from customs authorities if uncertainty persists is recommended to ensure accurate classification and avoid penalties.

How is the duty calculated for products under HS 901480?

A digital inclinometer, weighing 0.5 kg and declared at a customs value of $200 USD, would attract a US duty of $12.00. This is calculated using the Most Favored Nation (MFN) rate of 6% ad valorem, applied to the declared value: 6% × $200 USD = $12.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 901480. If the product had a specific duty component, such as per unit, that would also be applied.

Which trade agreements reduce duties for HS 901480?

Several free trade agreements may reduce the applicable duty rate for HS 901480, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a preferential duty rate of Free. The top origin countries benefiting from such agreements for this product category would typically include Canada and Mexico. To claim this preference, a valid USMCA certification of origin is required, which can be a self-certified origin statement provided by the exporter or importer, meeting specific content requirements outlined in the agreement.

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FAQ

What are the typical import duty rates for HS code 901480, and how are they determined?

HS code 901480 covers 'Other instruments and appliances' not specified elsewhere in Chapter 90. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In contrast, the EU's TARIC system may have different rates depending on the specific instrument and origin. The UK Trade Tariff also provides specific rates. Importers should always consult the specific tariff schedule of the destination country for the definitive rate applicable to their goods.

What specific criteria are used to classify instruments under HS 901480, and what are common pitfalls?

HS 901480 is a residual category, meaning it applies to instruments and appliances of Chapter 90 that are not specifically enumerated under other headings (e.g., 9014.10 for direction finding, 9014.20 for aeronautical or space navigation). Classification here depends on the instrument's primary function and whether it fits the general description of 'instruments and appliances' within the scope of Section XVI of the Harmonized System. Common pitfalls include misclassifying items that should fall under more specific headings or attempting to classify items not intended for Chapter 90, such as simple tools or general machinery. Always refer to the WCO Explanatory Notes and national tariff rulings for guidance.

What documentation is typically required when importing goods classified under HS 901480?

Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading/air waybill. Depending on the nature of the 'other instruments and appliances,' additional documentation may be necessary. This could include certificates of origin, technical specifications, user manuals, or specific import licenses or permits if the instrument is subject to regulatory controls (e.g., for medical devices, scientific research, or safety standards). Importers should verify specific requirements with the customs authority of the importing country.

How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS 901480?

Trade agreements can significantly reduce or eliminate duties on goods classified under HS 901480 if the goods meet the rules of origin stipulated in the agreement. For instance, if instruments classified under 901480 are manufactured in a country that is party to a Free Trade Agreement (FTA) with the importing country, and they satisfy the origin criteria (e.g., regional value content, tariff shift), they may qualify for preferential duty rates, often Free. Importers must obtain a valid Certificate of Origin from the exporter to claim these benefits. Consult the specific FTA text and the importing country's tariff schedule for eligibility and requirements.

Can you provide a concrete example of how import duty is calculated for an item under HS 901480, assuming a specific duty rate and value?

Let's assume an importer is bringing in a specialized surveying instrument classified under HS 901480 into a country where the MFN duty rate is 3.5% ad valorem. The commercial invoice shows the value of the instrument is $10,000 USD. The import duty would be calculated as follows: Duty = Value × Duty Rate. Duty = $10,000 USD × 3.5% = $350 USD. In this scenario, the importer would owe $350 USD in import duty. If the item were subject to a specific duty (e.g., $5 per unit), the calculation would be Duty = Quantity × Specific Duty Rate, e.g., 10 units × $5/unit = $50 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) from the official tariff.