HS 902990 Parts and accessories
Quick Answer: Parts and accessories imported under HS 902990 enter the UK duty-free, the EU at 2.20% ad valorem, and the US at rates ranging from 5.3% to 85% ad valorem, with some countries receiving duty-free entry. This heading specifically covers components and supplementary items for machines and appliances classified under heading 9029, which includes revolution counters, production counters, taximeters, pedometers, and other counters. Importers and customs brokers should carefully identify the specific type of part or accessory to ensure accurate classification and duty assessment, as the US tariff schedule shows significant variation. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9029900090 | 0.00 % | — | — |
| 9029900000 | — | — | — |
| 9029900010 | 0.00 % | — | — |
| 9029900050 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9029900000 | — | — | — |
| 9029900010 | — | — | — |
| 9029900050 | 2.20 % | — | — |
| 9029900090 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9029902000 | 5.3% | Free (18 programs) | ["kg"] |
| 9029908040 | — | — | ["kg"] |
| 9029908080 | — | — | ["kg"] |
| 902990 | — | — | — |
| 9029904000 | 6% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 9029.90?
Imports of Parts and accessories may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 902990 cover?
This subheading covers parts and accessories specifically designed for use with machines of heading 9029, which includes revolution counters, production counters, taximeters, pedometers, and other counters. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes components such as gears, springs, electronic modules, display screens, and housings that are integral to the functioning of these counting devices.
What falls outside HS 902990?
The following products are excluded from HS 902990: complete machines of heading 9029, general-purpose tools or components not specifically designed for these counters, and finished goods that incorporate counting functions but are classified under their own specific headings. For instance, a complete digital watch with a pedometer function would be classified elsewhere, and generic screws or wires not specifically manufactured for these counters would fall under different headings based on their material and form.
What are common classification mistakes for HS 902990?
A common error is classifying parts and accessories for machines of heading 9029 under more general headings for parts of machinery (e.g., 8473 for parts of calculating machines) or under headings for specific components like electronic circuits (e.g., 8542). This often occurs when the specific design and intended use of the part for a revolution counter or taximeter are not adequately considered, failing to adhere 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.
How should importers classify products under HS 902990?
The correct procedure for classifying products under HS 902990 involves a detailed examination of the item's design, function, and intended use. Importers and customs brokers must first confirm that the part or accessory is exclusively or principally intended for machines covered by heading 9029. Consulting the WCO Explanatory Notes and specific national tariff schedules, such as the USITC HTS or EU TARIC, is crucial to verify its suitability and ensure it is not classifiable under a more specific heading.
How is the duty calculated for products under HS 902990?
A specific replacement gear for a taximeter, weighing 0.05 kg and declared at a customs value of $50 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value: 7.0% of $50 = $3.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 902990.
Which trade agreements reduce duties for HS 902990?
Several free trade agreements may reduce the applicable duty rate for HS 902990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. Additionally, the General System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 902990 in the US, EU, and UK?
For HS code 902990, which covers 'Parts and accessories' for instruments and appliances of heading 9029 (counters, etc.), the duty rates vary by country. In the United States, the Most Favored Nation (MFN) duty rate is 2.20% ad valorem, as per the US Harmonized Tariff Schedule. The European Union, under the TARIC system, lists a 5.30% ad valorem duty. The United Kingdom's Trade Tariff also shows a 5.30% duty rate. It is crucial to consult the latest official tariff schedules for the most current rates, as these can change.
How is the duty calculated for HS code 902990, and can you provide an example?
The duty for HS code 902990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a shipment of parts for revolution counters (a product under heading 9029) valued at $10,000 is imported into the United States, and the MFN duty rate of 2.20% applies, the import duty would be $10,000 \times 0.0220 = $220.00. Always ensure the declared value is the CIF (Cost, Insurance, and Freight) value unless specified otherwise by the importing country's customs regulations.
What are the common preferential duty rates applicable to HS code 902990 under trade agreements?
HS code 902990 often benefits from preferential duty rates under various free trade agreements. For example, under the USMCA (United States-Mexico-Canada Agreement), qualifying parts and accessories may enter the US duty-free. Similarly, agreements like the EU's with countries such as South Korea (Republic of Korea) or Canada can reduce or eliminate duties. The provided sample rates indicate 'Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)', suggesting duty-free access for qualifying goods from these partner countries into certain markets. Importers must verify the specific rules of origin and eligibility for each trade agreement.
What documentation is typically required when importing parts and accessories under HS code 902990?
When importing parts and accessories classified under HS code 902990, standard customs documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit value, and total value of the parts; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the parts, additional documentation might be necessary. For instance, if the parts are subject to specific technical standards or regulations (e.g., for medical devices or certain electronic equipment), certificates of conformity or compliance may be requested. Proof of preferential origin is essential if claiming reduced or free trade agreement duties.
How do I determine if a specific part qualifies as an accessory for HS code 902990, and what are the classification criteria?
To classify a part or accessory under HS code 902990, it must be specifically designed for or intended for use with an instrument or appliance of heading 9029 (which includes electronic or mechanical counters, etc., like revolution counters, production counters, etc.). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance. Key criteria include whether the part is essential for the functioning of the main apparatus, whether it is interchangeable with parts from other manufacturers, and if it is commonly traded as a spare part or accessory. If a part has a distinct function independent of the heading 9029 apparatus, it may be classified elsewhere. For definitive classification, consult the importing country's customs rulings or seek advice from a licensed customs broker.