HTS tariff line · chapter 85
8543.40.00
Electronic cigarettes and similar personal electric vaporizing devices
Analysis
HTS 8543.40.00 covers electronic cigarettes and similar personal electric vaporizing devices under heading 8543 (electrical machines and apparatus, having individual functions, not specified or included…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in .
Within this group the rate runs from duty-free to 2.6%. Compared with 8543.90.88 (other: other), which pays duty-free, a misclassification either way moves the duty by 2.6 percentage points.
The general duty rate is 2.6% of the customs value, which is above most the rates in chapter 85 (71st percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 8543.40.00.30 for with substances containing nicotine and 8543.40.00.40 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 13.5 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8543.10.00 | Particle accelerators | 1.9% |
| 8543.20.00 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: signal generators | Free |
| 8543.30.20 | Of a kind used solely or principally for the manufacture of printed circuits | Free |
| 8543.30.90 | Machines and apparatus for electroplating, electrolysis or electrophoresis: other | 2.6% |
| 8543.70.20 | Physical vapor deposition apparatus | 2.5% |
| 8543.70.42 | Flight data recorders | Free |
| 8543.70.45 | Electric synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: other | 2.6% |
| 8543.70.60 | Articles designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks | Free |
| 8543.70.71 | Electric luminescent lamps | 2% |
| 8543.70.80 | Microwave amplifiers | Free |
| 8543.70.85 | For electrical nerve stimulation | Free |
| 8543.70.88 | Electrical machines with translation or dictionary functions; video game console controllers which use infrared transmissions to operate or access the various functions and capabilities of the console | Free |
| 8543.70.89 | Other: other portable battery operated electronic readers for recording and reproducing text, still images or audio files | Free |
| 8543.70.91 | Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound | Free |
| 8543.70.93 | Portable interactive electronic education devices primarily designed for children | Free |
| 8543.70.95 | Touch-sensitive data input devices (so-called "touch screens") without display capabilities, for incorporation into apparatus having a display, which function by detecting the presence and location of a touch within the display area (such sensing may be obtained by means of resistance, electrostatic capacity, acoustic pulse recognition, infra-red lights or other touch-sensitive technology) | Free |
| 8543.70.97 | Plasma cleaner machines that remove organic contaminants from electron microscopy specimens and specimen holders | Free |
| 8543.70.98 | Other: other | 2.6% |
| 8543.90.12 | Of physical vapor deposition apparatus of subheading 8543.70 | Free |
| 8543.90.15 | Printed circuit assemblies | Free |
| 8543.90.35 | Assemblies and subassemblies for flight data recorders, consisting of two or more parts or pieces fastened or joined together: other | Free |
| 8543.90.65 | Of flat panel displays other than for articles of heading 8528, except for subheadings 8528.52 or 8528.62 | Free |
| 8543.90.68 | Printed circuit assemblies: other | Free |
| 8543.90.85 | Of flat panel displays other than for articles of heading 8528, except for subheadings 8528.52 or 8528.62 | Free |
| 8543.90.88 | Other: other | Free |