HS 902790 Microtomes; parts and accessories
Quick Answer: Parts and accessories for microtomes imported under HS 902790 enter the UK at 0.00%, the EU at 0.00%, and the US with rates varying significantly, including 40% ad valorem and duty-free options depending on the specific item and origin. This code specifically covers components and attachments for microtomes, which are precision instruments used to cut extremely thin slices of material for microscopic examination. Importers should consult the specific subheadings within the US tariff schedule for precise duty rates. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9027900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9027900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9027905910 | — | — | ["kg"] |
| 9027902000 | Free | — | ["No."] |
| 90279056 | Free | — | — |
| 9027905995 | — | — | ["kg"] |
| 9027908400 | Free | — | ["kg"] |
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 902790 cover?
This subheading covers parts and accessories specifically designed for use with microtomes, which are instruments used to cut extremely thin slices of material for microscopic examination. According to the World Customs Organization's Harmonized System Nomenclature, this includes components like blades, specimen holders, chucks, and other specialized attachments that are integral to the functioning of a microtome, as well as repair and maintenance parts. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on the scope of this classification.
What falls outside HS 902790?
The following products are excluded from HS 902790: complete microtome instruments themselves, which are classified under HS 902789; general-purpose tools or workshop equipment not specifically designed for microtomes; laboratory consumables like slides and coverslips (typically classified elsewhere); and spare parts for other types of scientific instruments not related to microtomy. For instance, general cutting blades not intended for microtome use would fall under different HS codes, such as those for tools.
What are common classification mistakes for HS 902790?
A common error is misclassifying general-purpose cutting blades or tool components as microtome parts under HS 902790. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Parts and accessories must be specifically designed for the microtome to be classified here. Importers may also incorrectly classify repair kits that contain a mix of microtome-specific and general items, requiring careful dissection of components.
How should importers classify products under HS 902790?
The correct procedure for classifying parts and accessories for microtomes under HS 902790 involves a detailed examination of the product's design and intended use. Importers and customs brokers must verify that the item is specifically manufactured for integration into or operation of a microtome. Reviewing product specifications, technical drawings, and manufacturer declarations is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing explanatory notes from the WCO can confirm the correct classification.
How is the duty calculated for products under HS 902790?
A set of 10 specialized microtome blades, weighing 0.05 kg and declared at a customs value of $150 USD, would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($150 USD × 0.07 = $10.50). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 902790.90.
Which trade agreements reduce duties for HS 902790?
Several free trade agreements may reduce the applicable duty rate for HS 902790, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, qualifying parts originating from Canada or Mexico can receive a duty rate of Free. For CPTPP, qualifying parts from member countries like Japan or Singapore may also be Free. Documentation required typically includes a self-certified origin statement for USMCA and a certificate of origin for CPTPP, depending on the specific jurisdiction and value thresholds.
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FAQ
What are the typical import duty rates for HS code 902790 (Microtome parts and accessories)?
Import duty rates for HS code 902790 can vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 0.00%. However, other countries may have different rates. For instance, the EU TARIC system might list a rate of 4.7% ad valorem for certain parts. Always consult the specific tariff schedule of the importing country for the definitive rate. The UK Trade Tariff also provides specific rates, which can differ from the EU's.
How is the import duty for microtome parts and accessories calculated under HS 902790?
The duty calculation typically depends on the rate applied by the importing country's customs authority. Most often, it's an ad valorem duty, calculated as a percentage of the declared customs value of the goods. For example, if a specific part classified under 902790 has a declared value of $1,000 and the applicable duty rate is 4.7% ad valorem, the duty amount would be $1,000 \times 0.047 = $47.00. Some countries might also apply specific duties (a fixed amount per unit) or a combination of ad valorem and specific duties.
What documentation is typically required when importing microtome parts and accessories under HS code 902790?
Standard import documentation for HS code 902790 generally includes a commercial invoice detailing the description, quantity, and value of the parts; a packing list; and a bill of lading or air waybill. Depending on the importing country and the nature of the parts, a certificate of origin might be required, especially if preferential duty rates are claimed under a trade agreement. For specialized scientific equipment parts, manufacturers' specifications or declarations of conformity might also be requested by customs to verify classification and compliance.
Are there preferential duty rates available for HS code 902790 under international trade agreements?
Yes, preferential duty rates may be available for HS code 902790 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) might qualify for reduced or zero duties when imported into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that could offer preferential treatment. Importers must ensure they have the necessary proof of origin, such as a certificate of origin, to claim these benefits.
What are the key criteria for classifying items as 'parts and accessories' under HS code 902790, as opposed to complete machines?
The classification of items under HS code 902790 as 'parts and accessories' for microtomes hinges on their specific function and degree of completeness. Generally, parts are items that are dedicated for use solely or principally with a microtome and are essential for its operation. Accessories are items that enhance the functionality or usability of a microtome. Items that are not specifically designed for microtomes, or are general-purpose components (e.g., standard screws, wires), would typically not be classified here. The World Customs Organization (WCO) Explanatory Notes for Chapter 90 provide further guidance on the interpretation of 'parts and accessories' for scientific and precision instruments.