HS 902221 Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus

Import duty rates for HS code 902221, which covers apparatus utilizing alpha, beta, gamma, or other ionizing radiation, vary significantly by country. For example, under the US Harmonized Tariff Schedule, the general (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for most favored nations, but specific member state variations or additional duties might apply. The UK Trade Tariff also lists a 0.00% duty rate for many originating countries. However, some countries may impose higher rates; for instance, a duty rate of 35% could be encountered in specific trade scenarios or for goods from countries without preferential trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate.

The duty calculation for HS code 902221 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the calculation is straightforward: Duty Amount = (Customs Value of Goods × Duty Rate). For example, if the customs value of a radiotherapy apparatus is $100,000 and the applicable ad valorem duty rate is 3.5%, the duty would be $100,000 × 0.035 = $3,500. If the duty is a specific rate, it would be calculated based on the quantity of goods. Always verify the basis of duty calculation (ad valorem, specific, or a combination) from the importing country's tariff schedule.

To classify goods under HS code 902221, the primary criterion is that the apparatus must be based on the use of alpha, beta, gamma, or other ionizing radiation. This includes devices that generate or utilize such radiation for various purposes, such as radiography, radiotherapy, or industrial inspection. The apparatus does not need to be exclusively for medical, surgical, dental, or veterinary uses; it can also include industrial applications. However, the core function must involve ionizing radiation. Apparatus that uses non-ionizing radiation (e.g., visible light, infrared, microwaves) would be classified elsewhere.

Importing apparatus under HS code 902221 often requires specific documentation beyond standard customs declarations. This may include a commercial invoice, packing list, and bill of lading/air waybill. Crucially, due to the nature of ionizing radiation, importers may need to provide safety certifications, radiation emission compliance statements, or licenses from relevant national regulatory bodies (e.g., FDA in the US, or equivalent health and safety authorities in other countries). Proof of origin may be required to claim preferential duty rates under trade agreements. Customs brokers should verify the exact requirements with the importing country's customs authority and any relevant product safety or health agencies.

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 902221. For example, under the United States-Mexico-Canada Agreement (USMCA), goods that meet the rules of origin may qualify for preferential duty rates, often resulting in 0.00% duty. Similarly, numerous Free Trade Agreements (FTAs) between the European Union and third countries, or agreements involving the UK, can provide duty-free access. To benefit from these agreements, importers must possess a valid Certificate of Origin or other acceptable proof of preferential origin as stipulated by the specific trade agreement. It is essential to consult the relevant trade agreement text and the importing country's customs regulations to determine eligibility and required documentation.