HS 902140 Hearing aids, excluding parts and accessories
Quick Answer: Hearing aids, excluding parts and accessories, imported under HS 902140 enter the UK and EU duty-free at 0.00%, while the US imposes a 35% Most Favored Nation (MFN) tariff, though a free rate may apply under specific trade agreements. This classification specifically covers devices designed to compensate for impaired hearing, such as behind-the-ear, in-the-ear, and body-worn aids. It is crucial for importers and customs brokers to verify the specific MFN status and any applicable preferential duty rates for the US market. CustomTariffs aggregates this tariff data, highlighting the significant duty differential across these major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9021400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9021400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9021400000 | 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 902140 cover?
This subheading covers hearing aids, which are wearable electronic devices designed to amplify sound for individuals with hearing loss. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes any parts or accessories for hearing aids. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that only complete hearing aid devices fall under this classification, emphasizing their function in improving auditory perception.
What falls outside HS 902140?
The following products are excluded from HS 902140: parts and accessories for hearing aids, such as batteries, ear molds, cleaning tools, and carrying cases. Also excluded are other auditory devices not designed as wearable aids for amplifying sound, like stethoscopes (classified under 9018), sound level meters (classified under 9031), or assistive listening devices that do not meet the specific definition of a hearing aid. These items have distinct HS classifications based on their primary function.
What are common classification mistakes for HS 902140?
A common error is misclassifying accessories or parts of hearing aids under this subheading, contrary 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. For instance, a replacement battery pack for a hearing aid, valued at $15, would not be classified as a hearing aid but rather as a part under a more specific subheading within Chapter 85 if it's a battery, or potentially under 9021 as an accessory if specifically designed for a hearing aid and not a general-purpose item.
How should importers classify products under HS 902140?
The correct procedure for classifying products under HS 902140 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and compare the product's characteristics against the descriptive notes for heading 9021 and subheading 9021.40. This includes verifying that the product is a complete, wearable hearing aid and not an accessory or part.
How is the duty calculated for products under HS 902140?
A Phonak Audéo P-30 hearing aid, declared at a customs value of $500, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $500 = $25.00. This specific rate applies to imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 902140?
Several free trade agreements may reduce the applicable duty rate for HS 902140, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The EU's TARIC database indicates preferential rates, often Free, for goods from countries with Association Agreements or Stabilization and Association Agreements. Documentation required to claim preference typically includes a USMCA Certificate of Origin for North American trade or an EUR.1 movement certificate for EU preferences, depending on the origin country and specific agreement.
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FAQ
What are the typical import duty rates for HS code 902140 (Hearing aids, excluding parts and accessories)?
Import duty rates for HS code 902140 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for hearing aids. However, some countries may apply higher rates; for instance, a rate of 35% has been observed in specific trade contexts, while others, like the UK under certain trade agreements, may offer Free trade. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for hearing aids (HS 902140) calculated, and can you provide an example?
The calculation of import duty for HS code 902140 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem duty, the formula is: Duty Amount = (Customs Value of Goods × Duty Rate). For example, if a shipment of hearing aids has a customs value of $10,000 and the applicable duty rate is 3.5% ad valorem, the duty would be $10,000 × 0.035 = $350. If a specific duty applies, it would be Duty Amount = Quantity of Goods × Rate per Unit. Always confirm the basis of duty calculation with the importing country's customs authority.
What are the key classification criteria for goods to be classified under HS code 902140?
HS code 902140 specifically covers 'Hearing aids, excluding parts and accessories.' The primary classification criterion is that the product must be a device designed to compensate for impaired hearing. This typically includes devices that are worn on or in the ear and amplify sound. Products that are merely sound amplifiers for general use, or parts and accessories of hearing aids (which would fall under a different HS code, such as 9021.90), are explicitly excluded. Importers must ensure the product's primary function is therapeutic for hearing loss.
Which common trade agreements might offer preferential duty rates for HS code 902140?
Several trade agreements can impact duty rates for HS code 902140. For instance, agreements like the United States-Mexico-Canada Agreement (USMCA) often provide for duty-free treatment on goods originating from member countries. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that may reduce or eliminate duties on eligible goods. The UK also has a network of FTAs post-Brexit. To claim preferential treatment, importers must ensure the hearing aids meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.
What documentation is typically required for importing hearing aids under HS code 902140?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing hearing aids (HS 902140) may require specific certifications or declarations depending on the importing country's regulations. This can include proof of compliance with medical device regulations, such as FDA approval in the United States or CE marking in the European Union, especially if the hearing aids are considered medical devices. For preferential duty claims, a Certificate of Origin or a declaration of origin is mandatory. Importers should consult the importing country's customs authority or relevant health regulatory bodies for a comprehensive list of required documents.