lcd display module hs code quotation

Flexport’s import and export data is sourced from US Census statistical records. Figures represent imports to the United States from other countries and exports from the United States to other countries. Read more about HS Codes here.

Jun252016IDS-3215ER-25XGA1E LCD DISPLAY. 15 XGA PANEL MOUNT MONITOR 250NITS,W/RESTSADAM-4017+-CE CIRCUIT MODULE 8-CH AI MODULETaiwanDelhi Air CargoPCS124,96124,961

Sep212016WEIGHING MACHINE PARTS - DISPLAY LCD MODULE 920i CCFL BACKLIGHT STN TRANSMISSIVE 320 X 240 - 164371United StatesChennai Air CargoPCS25268,96010,758

Jul302016DISPLAY LCD MODULE 920i CCFL BACKLIGHT STN TRANSMISSIVE320 X 240 PIXELS 12:00 VIEW ROHS COMPLIANT NEGATIVE-164371United StatesChennai Air CargoPCS10108,32610,833

The Lcd display module import export trade sector contributes significantly to the overall GDP percentage of India. No wonder, the port is booming in this sector and at Seair, we better understand how to benefit you from this welcome opportunity. We comprehend the fact that the majority of import firms are active in sourcing distinct ranges of products including raw materials, machinery, and consumer goods, etc. Hence, we provide comprehensive import data solutions as well as export data solutions for broad categories of import trading firms and export trading firms too.

Our Lcd display module import data and export data solutions meet your actual import and export requirements in quality, volume, seasonality, and geography. Alongside we help you get detailed information on the vital export and import fields that encompass HS codes, product description, duty, quantity, price, etc. The export import data from Seair paves the way for successful partnerships that generate profit for business from both the local and global precincts.

we are exporting weekly goods to Shenzhen district, but in last months it happens that a lot of containers have been stopped to Customs since Customs agents request specific declaration on the amount od Insurance Premium. For us it’s extremely difficult to declare this amount for each invoice since we pay a yearly premium.

@Astrid – There is a search function on the official website of China Customs and Import duties of various goods abd their respective HS codes that can be found here:

i was trying to use link (http://www.customs.gov.cn/publish/portal0/tab9409/) for seaching HS codes by myself but i was not succesful. That page did not let me trough its verification code. So i decided to ask here and i would be grateful for any reply to my email.

We are importing to EU mainly HS8443999090 and HS4811900000, HS3703900000. Can i ask about real export duties with these goods? Im especially interested if i had to pay 17% China VAT when im exporting these goods from China to Europe.

I think the problem you are facing on that website is that you are putting the “HS” in front of the code, which doesn’t work. You just have to put the numerical code in directly. However, yes it is only in Chinese and can be a bit confusing.

@Kian – this China Ministry of Customs website lists all the applicable duties on HS codes for goods imported into China: http://www.customs.gov.cn/publish/portal0/tab9409/

Could you please help me check what are the HS codes of quartz-based engineered/artificial/man-made stone and natural stone (marble/granite) exported to China? Is it 68101100 or 68101910 or any number else?

@Rob Read: There are over seven kinds of HS codes for tea in China, however, none of them are specifically for the ‘Rooibos tea’ you enquired about. Overall, tariff duties for various kinds of tea are the same in the country. Specifically:

There is an international system in place so that customs officials across each country and around the world can understand each other in relation to specific products. It is called the “Harmonized Tariff Schedule” (commonly referred to as the HS Code) and means nearly all products have a specific code number. If you know that number you can refer to the import duty as applicable in any country.

If you look up Christmas Stockings (probably under decorative stockings) that’ll give you the HS Code and you can find the import duty applicable in the United States.

It is hard to find regulation about the certifications (CE, Module B, Module F, CCS…) needed in each case. I know it is not the exact subject of the article but maybe you can help.

@James – There are six kinds of HS codes for watches in China, and tariff duties vary a lot depending on the materials and brands of the watches. Specifically:

@Solaiman Siddique: There is some variation about the exact HS code for these products as RMGs made by different materials vary a little within their normal rate. Generally, the minimum tariff rate is 16%, and normal rate ranges from 9% to 13%. They are also subject to 17% VAT.

@Yuni – You need to find out the HS code for the product. This is an internationally recognized code that customs officials worldwide use to identify specific products. If you don’t have this you will be unable to export it from China or import it into Indonesia as no-one will be able to identify what it is. So you need to find this out. I suggest you visit http://www.hscode.org to help identify the relevant number.

I’m working on a cost simulation for selling Lithium Carbonate ( it seems that HS 28369100 covers both technical/industrial grade and battery grade) to countries in the Asia Pacific block and eventually Europe. As far as what I’ve learned from your different answers, exporters would get the VAT back on one side and the Chinese company wouldn’t pay duties if it reimports a purified product within 6 months assuming the company exports a product concentrate to Vietnam (for instance) where it gets purified (No HS# change though).

All that said, what are the regular export duties for Lithium Carbonate ? If exceeding the 6 months to re import, what would be the import duties then?

If the lithium carbonate failed to be re-imported within six months, you can apply for extension with relevant customs and such period can be extended for another three months upon approval. However, if the lithium carbonate failed to be re-imported within nine months after being exported, the regular import duties shall apply.

@Adeleh: The VAT rate for both SD cards and Roots Blowers are 17%, and the rate is the same for the same products in all cities of China. The VAT is included in the price you paid to the suppliers. After the export, you could file export refund at local tax bureau. Currently, the VAT rebate rate for both of these products are also 17%, so all of the VAT paid will be paid back. The process will take months though.

@Pierre Shepherd: Only the VAT can be refunded. There is no rebate for export duty. The export rate for rolled aluminum varies from 0% to 15% depends on the application of different HS code. The internal pricing model varies for different company. Generally, the price would include all the costs (material, labor, transportation, etc. ), and export companies usually want to put the cost of VAT in the price as well even if they could get the amount back after the export through VAT rebate. All in all, the final price depends on the bargain and negotiation with the sales person of the export company.

The export rate for the paper board (HS Code No.48181000) is actually 0 percent. By the way, thank you for providing the HS Code which makes our job easier and more accurate when answering these questions.

Can you kindly advice what procedures I have to do to apply for tax exemptions? Recently purchased a LCD monitor from China and it arrived faulty. Seller informed to send it back but I have checked and the cost to send it back plus the duties and taxes already outweighs the cost of the item. Is there a term that returned goods can be exempted? I only received the item about a week ago. Any documents I can provide to help? The third party courier did not hand me any invoice from the seller in the first place.

@Raf – You could declare the device as a temporarily imported good to the Chinese Customs and obtain an ATA (Admission Temporaire/Temporary Admission) carnet. In order to be granted ATA, certain amounts of deposit or other types of guarantee will be required by the customs. In addition, to be qualified for temporarily imported goods, the goods should be exported generally within 6 months, any extension will need approval from the customs. The import and export duty and VAT are exempted for temporarily imported goods.

I don’t think there will be any taxes imposed on the LCD monitor as long as the customs are convinced this product is for personal use instead of sales purpose.

perhaps you can help here: we may export artworks temporarily from China. I know that after 6 months it is possible to request an extension for another maximum 6 months, right? After that, what happens if:

1) It is possible to request an extension for another 6 months, and the application should be made 30 days prior to the expiration of the first 6 month period;

@Julia: The normal import duty rate for HS code 39129000 is 45%. The minimum import duty rate of 6.5% will apply if there are certain tax treaties between the export country and China. The product will also be subject to 17% value added tax.

@Amit: The normal import rate for cotton linter pulp is 8 per cent, the export rate is 10 per cent and the value-added tax rate is 17 per cent (H.S code: 4701000000). The minimum import rate is zero if tax treaties and relevant provisions are activated.

Could you please help me check what are the HS codes of dairy product? we want to export sunflower cooking oil and Milk to china. By the way please how much tax costs and tariffs.

I am looking for a reliable HS consultancy service based in Hong Kong able to deliver training to my team of Merchandisers regarding HS codes in to the UK.

@Gerald: For this question, I think we will need more information/description from you on the specific component you are sending to China and that is being returned in order for us to find the harmonized code that applies. I have emailed you about this directly.

@Angela Lee: The HS code you provided above does not exist. However, based on the information you offered, the most probable answer is the 17% is VAT, the 7% is the preferential tax for import products.

Regarding the import duty and consumption tax, we will need a more precise HS code of at least 8 figures to narrow down the exact product category. The current four figure-code yields over 70 pages with multiple product categories on each of them.

May I seek for your advice ? Could you advise the export duty, VAT and Export refund rate for wire rope HS 7312100000 and anchor bolt HS 7318 (i don’t have 10 digit code). We are sourcing from china these two products

Under Most Favored Nation (MFN) duties, which applies to Vietnam, the import rate for products with the HS code 62052000 should be 16% at the moment. Without MFN status, the rate is 90%.

We were unable to find a product listed under H.S. code 62052020 in China. The closest approximation we found, H.S.code 62052000, enjoys conventional tariff rates of 0% for imports into China from Vietnam. There were similar 0% duties listed for a number of products in the larger category of 6205, so we would expect this would hold true in your case as well.

We are a Company from Mexico currently working on promoting Packed Tuna (minced I believe is HS: 160420) and we would like to know the Tariff duties and taxes to be paid, in order to sell this product into China.

Based on a preliminary search, the following two categories of products (might be close to the packed minced tuna) with their corresponding HS code, import customs duty (tariff) and applicable taxes were found. Please keep in mind that the information below is an estimate only and the actual import customs duty and tax rates may vary.

We manufacture our systems in China, our system contains parts that literally come from all over the world. At this point, we have parts located in the USA and Canada that were made in China, they need to be sent to China and will be re-exported integrated into our systems (machines) within 6 months.

We would like to understand what kind of taxes, VAT, custom expenses we’ll see if we buy new machinery for electronic manufacturing from China and import it into Switzerland. The machinery is built originally in South Korea HS code 8479.89-9092 (Korean)

would you please inform us what’s the duty and taxes to import from Bangladesh to China of Ladies Trouser/Shorts (HS-6204) and Men’s Trouser/Shorts (HS-6203) to make of clothing from any where.

@Maksud: Thanks for your comment. The taxes for Ladies Trouser/Shorts (HS-6204) include a 17 percent VAT and a 16 or 17.5 percent import duty depending on the material of the trousers. Same with the Men’s Trouser/Shorts (HS-6203).

Hi, can you help me with these tariff codes HS480411, HS480419 and HS480511, is there any import taxes from Russia and what is VAT-%? Thank you very much in advance.

This is Jayashankar from india. If the Customer from China ask us to ship aluminium castings automotive parts then what will be the import duty at China Customs on arrival. HS Code 76169990

Thank you for your inquiry. Please contact our business intelligence team for an HS code analysis: http://www.dezshira.com/services/business-intelligence-solutions

If a company is importing used PET blow molding machine (HS Code- 84773000) from Europe to China, how much import duty(%) need to be paid by the company.

Thank you for your inquiry. Please contact our business intelligence team for more information on HS codes and import duties: http://www.dezshira.com/services/business-intelligence-solutions

The items are television subassemblies referred to as a Liquid Crystal Display (LCD) Module/Panel and a Box Module. Both are subassemblies for a Sony flat panel television. Your letter states that they will be used for television assembly and repair processes. The LCD Module/Panel will be imported from China and the Box Module will be imported from Malaysia. The products will be imported separately from each other, in different shipments and with separate invoicing.

The LCD Module/Panel is composed of the LCD panel, which is an active matrix type 42.0 inch diagonal color TFT (thin film transistor) LCD with 1920 by 1080 pixels, and the drive electronics circuitry, the backlight unit, and the aluminum bezel and upper plastic rear cover. In its condition as imported, it is called the LCD Module or the LCD Panel Assembly.

The LCD Module will not be capable of receiving or processing a broadcast television signal or other types of video or audio signals because it lacks a tuner. The tuner as well as the video and audio signal receiving and processing boards are in the Box Module.

The LCD Module requires two power inputs, one to power the LCD electronics and to drive the TFT array and liquid crystal in the LCD Panel. The other is to power the back light unit. In its condition as imported, the LCD Module does not contain a power supply.

The Box Module consists of printed circuit boards for the reception and processing of the television, video and data signals; and the main board, which includes the video processing and amplification systems, the tuner, and the audio detection and amplification functions. In addition, it contains the televisions cosmetic lower rear cover, brackets, and the sound speakers. Furthermore, it has a side panel made up of a printed circuit board assembly with control buttons for the power, volume, channels, and input selector. It also includes the connectors that receive analog NTSC, digital ATSC, video NTSC, component, HDMI, and MHL signals. This Box Module does not contain a power supply or a screen.

In your request, you express the opinion that the Box Module is properly classified under the subheading 8529.90.0300, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Of television apparatus: Printed circuit boards and ceramic substrates with components assembled thereon, for color television receivers; subassemblies containing one or more of such boards or substrates, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter. However, the Box Module is beyond the scope of printed circuit boards and ceramic substrates. Therefore, this office believes that this Box Module is more specifically classified as other parts of television receivers consisting of subassemblies for color television receivers, containing two or more printed circuit boards (8529.90.8800, HTSUS).

The applicable subheading for the LCD Module/Panel will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings; Other. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the Box Module will be 8529.90.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Of television receivers: Subassemblies, for color television receivers, containing two or more printed circuit boards or ceramic substrates with components assembled thereon, except tuners or convergence assemblies: Entered with components enumerated in additional U.S. note 4 to this chapter. The rate of duty will be 4 percent ad valorem.

Integrated audio module (IAM) with a digital video output for connection to an LCD touch screen monitor, interfaced over the Media Oriented Systems Transport (MOST) network and transported over the MOST High protocol, with or without

If you want to understand international ecommerce, a good place to start is product classification. When your product arrives at the border of another country, the customs office will want to know exactly what the product is so they can track what is coming into the country and efficiently assess the applicable tariffs, customs, duties, and taxes. They can do this by using HS code product classification, which is based on the Harmonized System. In 1988, the WCO (World Customs Organization) developed The Harmonized Commodity Description and Coding System, also known as the Harmonized System (HS). HS codes function as a standard worldwide language for describing goods, allowing a world of different languages to communicate accurately and efficiently as one regarding product classification. HS codes usually contain ten digits but can be seven to twelve digits long. The first six digits are global and based on the Harmonized System. The last one through six digits are determined by the country into which the product is being imported, based on their system. Country-specific HS codes are used for statistical purposes and for assigning accurate duty rates to imports into a given country.

As mentioned above, countries have their own systems to add their specific digits to the end of the universal six-digit HS code. To understand the way HS codes vary depending on the country of importation, consider the following example of a basketball being imported into the US, Germany, and The Bahamas, based on their version of the HS system:

As you can see, the first six digits are the same—these six digits are used worldwide—and the last four digits are different based on the requirements of the country of importation. This is important to be aware of for international ecommerce in order to avoid over or under-calculating duty or having your shipment rejected or held by customs due to incorrect HS codes.

You should be aware that while most of the time, the same HS code can be used for import and export, some countries [occasionally] require separate HS codes for each for tracking and data-gathering purposes. Here are a couple of examples of classification systems specific to exports:

Export HS codes are not used very often, but it’s helpful to know about them because your shipment may require them at some point. For example, although HTS codes (see the table in the previous section) can often be used for US exports, goods in chapter 98 (e.g. goods having been returned to the US for repair) of the Harmonized Tariff Schedule require Schedule B codes to be exported, not HTS codes.

Some countries (like Mexico) haven’t stayed up to date with the latest WCO six-digit base, i.e. The Mexico base six-digit HS code will look different than the US six-digit HS code.

Zonos has an industry-changing automated tool called Classify that assigns HS codes to products. Using as little as an item description, Zonos Classify generates HS codes upon demand. Classify is available via API or as a web-based tool allowing you to harmonize your entire product catalog, either before obtaining a landed cost quote or for real-time classifications within Zonos Dashboard.

This is in response to your letter, dated December 02, 2008, to the National Commodity Specialists Division of U.S. Customs and Border Protection (“CBP”) in which you requested a binding ruling, on behalf of Optrex America, Inc., on the tariff classification of certain liquid crystal display (“LCD”) modules under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your request was forwarded to this office for a response. In reaching this decision, we reviewed the product samples and schematics included with the submission.

(models A-55362GZU-T-ACN and A-55361GZU-T-CAN) and (2) the “T” prefix modules (models T-51440GL070H-FW-AF, T-51863D150J-FW-A-AA and T-55336D175J-FW-A-AAN).

The “A” prefix modules are LCD character displays used in automobiles. They contain drive circuitry capable of illuminating segments, characters or icons, but require an external microprocessor to instruct the drive circuitry to turn on or off. Model A-55362GZU-T-ACN is an automotive LCD radio display with message center capacity for Bluetooth connection status, climate control, a clock, and a compass. It contains approximately 25 segment-style characters, most of which display a full range of numbers and letters, and 50 permanently etched icons. The display measures approximately 7 inches in length, 2.5 inches in height, and 1 mm in thickness. Model A-55361GZU-T-ACN is an automotive LCD message display with radio, climate, and other limited display capabilities. It contains approximately 72 segment-style characters, most of which are capable of displaying a full range of numbers and letters, and 60 permanently etched icons. The display measures approximately 7 inches in length, 2.75 inches in height, and 1 mm in thickness.

The “T” prefix modules are thin-film transistor (“TFT”) LCD graphic displays for monitors of various types. As imported, the devices are not complete monitors; they contain drive circuitry, but lack a controller chip or card required to process signals. Models T-51863D150J-FW-A-AA and T-55336D175J-FW-A-AAN also lack an external power supply. Model T-51440GL070H-FW-AF is a 7 inch, 480 x 234 color display for automobile entertainment monitors. It is composed of a TFT cell, driver integrated circuits (“ICs”), a timing controller IC, a backlight unit, an inverter DC/DC converter, and a video circuit. Model T-51863D150J-FW-A-AA, is a 15 inch, 1034 x 768 XGA color display for monitors used in aviation and marine applications. It is composed of a TFT cell, driver ICs, a control circuit, a backlight unit, and a DC/DC converter. Model T-55336D175J-FW-A-AAN, is a 17.5 inch, 1280 x 768 WXGA color display for monitors used in medical and aviation applications. It is composed of a TFT cell, driver ICs, a control circuit, a backlight unit, and a DC/DC converter.

LCDs are prima facie classifiable in the following HTSUS headings: 8528, which provides for monitors and projectors not incorporating television reception apparatus; 8531, which provides for electric sound or visual signaling apparatus; and 9013, which provides for liquid crystal devices not provided for more specifically in other headings. By the terms of heading 9013, HTSUS, CBP first considers classification in headings 8528 and 8531, HTSUS. If an LCD does not meet the terms of those headings, it is classified in heading 9013, HTSUS. See Sharp Microelectronics Technology, Inc. v. United States, 932 F.Supp. 1499 (Ct. Int’l. Trade 1996), aff’d, 122 F.3d 1446 (Fed. Cir. 1997). See also Headquarters Ruling Letter (“HQ”) 959175, dated November 25, 1996.

You submit that the “A” prefix LCD character modules are classified in subheading 8531.20.00, HTSUS, as “Electric sound or visual signaling apparatus …: Indicator panels incorporating liquid crystal devices (LCD’s).”

It is well established that only those LCDs which are limited by design and/or principal use to “signaling” are classifiable in heading 8531, HTSUS. See Optrex America, Inc. v. United States, 427 F. Supp. 2d 1177 (Ct. Int’l Trade 2006), aff’d, 475 F.3d 1367 (Fed. Cir. 2007) (“Optrex”). See also, HQ H02661, dated July 8, 2008, HQ H012694, dated August 31, 2007, and HQ H003880, dated March 27, 2007. In Optrex, the Court of International Trade (“CIT”) explained that to be classified as an indicator panel incorporating LCDs under heading 8531, HTSUS, “the article must belong to the class or kind of merchandise that is principally used to display limited information that is easily understood by the person viewing it.” Optrex, 427 F. Supp. 2d at 1198. Further, the CIT accorded the “80 character rule” – guidance developed by CBP to determine whether a character display module is principally used for signaling – “some deference” under Skidmore v. Swift & Co., 323 U.S. 134 (1944), as a reasonable interpretation. According to the 80 character rule, if a character display module can display no more than 80 characters, then, in the absence of any information to the contrary, it is deemed to belong to the class or kind of merchandise that is principally used for signaling. Optrex, at 1199.

In Optrex, the court classified LCD segmented character modules with permanently etched icons capable of displaying no more than 80 characters, and containing drive circuitry, in heading 8531, HTSUS, as signaling apparatus. See Optrex, 427 F. Supp. 2d at 1199, aff’d, 475 F.3d 1367 (Fed. Cir. 2007). The instant “A” prefix LCD character modules are similarly operationally limited to performing signaling functions. They contain permanently etched icons that display, in 80 characters or less, limited information of the type an automobile driver would easily understand, e.g., velocity in miles per hour, the time, the temperature, music controls, etc. Moreover, they include the drive circuitry necessary to illuminate a particular segment, character or icon in the LCD based on signals transmitted from an external microprocessor. The functions performed by these modules are akin to those performed by the products listed as exemplars in the ENs to heading 8531. As such, we conclude that the “A” prefix modules are classified in heading 8531, HTSUS, as signaling apparatus.

You submit that the “T” prefix TFT graphic display modules are classified in subheading 9013.80.70, HTSUS, as “Liquid crystal devices not constituting articles provided for more specifically in other headings; …: Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61 [of a kind solely or principally used in an automatic data processing (“ADP”) system of heading 8471].” As noted above, an LCD can only be classified in 9013, HTSUS, if it is not more specifically described elsewhere, namely, in heading 8528, HTSUS, as monitors, or in heading 8531, HTSUS, as signaling apparatus.

Heading 8528, HTSUS, provides, in pertinent part, for “Monitors and projectors, not incorporating television reception apparatus.” To be classified as a monitor, a device must be capable of accepting, processing, and transmitting video or ADP signals. The subject modules cannot be classified as monitors because, as imported, they lack the necessary circuitry to accept, process, and transmit a video or ADP signal. The modules are also beyond the scope of heading 8531, HTSUS, which provides for signaling apparatus, because their use is not limited to that of signaling. That is, if connected to the appropriate controller circuitry, they can display an unlimited number of images. Accordingly, we turn to heading 9013, HTSUS.

Heading 9013, HTSUS, provides, in pertinent part, for “Liquid crystal devices not constituting articles provided more specifically in other headings.” LCDs of heading 9013, HTSUS, can be classified under one of two subheadings: 9013.80.70 or 9013.80.90. Subheading 9013.80.70, HTSUS, provides for: “Other devices, appliances and instruments: Flat panel displays other than for articles of heading 8528, except subheadings 8528.51 or 8528.61 [of a kind solely or principally used in ADP system of heading 8471].”

The “T” prefix modules are flat panel displays for use in monitors of heading 8528, HTSUS. You did not provide sufficient evidence to show that the modules are “for” articles of subheadings 8528.51 (of a kind solely or principally used with an ADP system) or 8528.61 (projection monitors). Accordingly, the exception to subheading 9013.80.70, HTSUS, does not apply. We conclude that the modules are classified in subheading 9013.80.90, HTSUS, as: “Liquid crystal devices not constituting articles provided for more specifically in other headings; …: Other devices, appliances and instruments: Other.”

By application of GRI 1, the “A” prefix LCD modules, models A-55362GZU-T-ACN, A-55361GZU-T-ACN, are classified in heading 8531, specifically in subheading 8531.20.00, HTSUS, which provides for “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Indicator panels incorporating liquid crystal devices (LCD’s) for light emitting diodes (LED’s).” The 2009 column one, general rate of duty is Free.

By application of GRI 1, the “T” prefix TFT graphic display modules, models T-51440GL070H-FW-AF, T-51863D150J-FW-A-AA, and T-55336D175J-FW-A-AAN, are classified in heading 9013, specifically in subheading 9013.80.90, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The 2009 column one, general rate of duty is 4.5 percent ad valorem.

HS CODE is an item classification code that categorizes foreign trade products (including electricity and gas) according to the Harmonized Commodity Description and Coding System adopted as an international agreement in 1998, and it refers to a system that assigns a serial number to all products in trade transactions between countries.

HS CODE is to facilitate international trade and maintain consistency in the application of tariff rates. It is used for various purposes such as customs duties, trade statistics, transportation, and insurance. In addition, the HS CODE allows inquiry about customs duties, import/export volume and import/export amount.

The country that imports the products decides which code to assign to a specific product. Since the tariff rate varies depending on this code number, the exporting country assigns a code with a low tariff rate if possible, and the importing country assigns a code with a high possible tariff rate.

As a major category, generally following the type of industry, the title is typically categorized by product and article. It is not included in the HS CODE, and as of 2021, it is divided into a total of 26 sections.

Taking the HS CODE of ‘Shampoos’ as an example, even for the same item, it can be checked that the EU has 6 to 8 digits, the U.S. has 10 digits, China has 8 digits, and Japan has 9 digits.

In the case of HS CODE of ‘Coffee,’ the items are classified according to various categories depending on whether coffee is roasted and whether there is caffeine. It is important to check the HS CODE carefully because the basic rate and the flexible and concession rates also vary.

Disputes regarding the classification of items sometimes arise due to differences in HS CODEs between exporters and importers, exporters and importers and the authorities of other countries, and customs authorities of importing and exporting countries. These are some of the typical dispute cases of HS CODE item classification.

Until now, there was no clear international standard for display modules, so different item standards for TV parts, mobile phone parts, and liquid crystal devices were applied in each country.

Since 2013, the Korea Customs Service and the display industry have prepared and promoted a unified standard in preparation for HS disputes on display modules, which are the main export products.

These are 6 rules for the classification of goods under the HS. They intend to provide uniform legal interpretation of HS nomenclature for the proper classification of goods, although in practise there is some variation across countries. The GRIs are applied in strict number order. Here we give some examples.