HS 901490 Parts and accessories
Quick Answer: Parts and accessories for navigational instruments imported under HS 901490 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 40% ad valorem. This classification applies to components and supplementary items specifically designed for use with instruments covered under HS 9014, such as compasses, gyroscopic instruments, and other navigational apparatus. Importers should carefully verify the specific subheadings within the US tariff schedule, as duty rates can differ significantly. According to CustomTariffs data, while the UK and EU offer duty-free entry for these parts, the US market presents a more complex duty landscape requiring precise classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9014900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9014900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9014901000 | Free | — | ["kg"] |
| 901490 | — | — | — |
| 90149020 | Free | — | — |
| 9014906000 | Free | — | ["kg"] |
| 9014902040 | — | — | ["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 901490 cover?
This subheading covers parts and accessories specifically designed for instruments and appliances of heading 9014, which includes navigational instruments and appliances, as well as compasses and gyroscopic stabilizers. According to the World Customs Organization (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 components such as lenses, prisms, gears, casings, and mounting hardware intended solely for use with these navigational devices, excluding complete instruments.
What falls outside HS 901490?
The following products are excluded from HS 901490: complete navigational instruments and appliances of heading 9014 themselves, such as sextants, compasses, or gyroscopic stabilizers. Also excluded are general-purpose parts and accessories that are not specifically designed for instruments of heading 9014, such as standard screws, generic wiring, or common tools. For instance, a simple magnifying glass not integrated into a navigational device would likely be classified elsewhere, as would a universal power adapter.
What are common classification mistakes for HS 901490?
A common error is classifying parts and accessories for navigational instruments under a more general heading for parts of optical instruments (e.g., 9001 or 9002) or general mechanical parts (e.g., Chapter 84 or 85) when they are specifically designed for heading 9014. This often occurs when the part's specific application to a navigational instrument is not clearly identified. 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.
How should importers classify products under HS 901490?
The correct procedure for classifying products under HS 901490 involves a detailed examination of the product's intended use and design. Importers and customs brokers must verify that the part or accessory is exclusively intended for use with a navigational instrument of heading 9014. Consulting the official WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential to confirm the precise scope and any specific exclusions before making a declaration.
How is the duty calculated for products under HS 901490?
A specific brass mounting bracket for a marine sextant, weighing 0.5 kg and declared at a customs value of $100 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $100 USD = $5.00 USD. This rate is published in the USITC Harmonized Tariff Schedule, under subheading 901490.
Which trade agreements reduce duties for HS 901490?
Several free trade agreements may reduce the applicable duty rate for HS 901490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating parts and accessories from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP) for imports into the EU or US, potentially offering reduced or zero duty rates upon submission of a GSP Form A.
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FAQ
What is the import duty for HS code 901490 in the United States?
For HS code 901490, which covers 'Parts and accessories' for navigational instruments, the U.S. Most Favored Nation (MFN) duty rate is Free. This means no duty is typically applied upon import into the U.S. under standard tariff treatment. Importers should always verify the latest tariff schedule on the U.S. International Trade Commission (USITC) website, as rates can change.
How is the duty calculated for HS 901490 if a duty were applicable?
While HS code 901490 generally has a Free duty rate in major markets like the US and EU, if a specific trade scenario or a different country's tariff applied a duty, it would typically be calculated as either an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit). For example, if a country applied a 5% ad valorem duty on parts for navigational instruments valued at $1,000, the duty would be $50 (5% of $1,000). If a specific duty of $2 per unit applied, and 100 units were imported, the duty would be $200 (100 units × $2/unit).
What documentation is typically required when importing parts and accessories under HS code 901490?
When importing parts and accessories classified under HS code 901490, standard import documentation is usually required. This 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 specific nature of the parts and their intended use, additional certifications or declarations may be necessary to confirm compliance with safety or technical standards. Always consult the importing country's customs authority for precise requirements.
Do preferential trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS 901490?
For HS code 901490, which is often Free under standard MFN rates, preferential trade agreements may not result in further duty reductions. However, they are still crucial. These agreements can simplify customs procedures, waive certain fees, or offer benefits on related components or finished goods. Importers should consult the specific rules of origin for relevant agreements (e.g., USMCA, EU trade agreements) to determine eligibility for preferential treatment and any associated benefits, even if the base duty rate is already Free.
What are the classification criteria for determining if a part or accessory falls under HS code 901490?
To be classified under HS code 901490 ('Parts and accessories'), an item must be specifically designed or adapted for use with instruments or appliances of Chapter 90 that are primarily used for navigation or surveying. This includes components like housings, lenses, circuit boards, or mounting hardware that are not functional on their own but are essential for the operation of the main navigational or surveying instrument. The Explanatory Notes to the Harmonized System provide detailed guidance on the scope of this heading. If a part has a dual use or is a general-purpose component, it may be classified elsewhere.