Directory / Chapter 85
Chapter 85: Electrical machinery and equipment
Electrical machinery and equipment, including sound and image apparatus, telecommunications equipment and electronic components.
The 25 codes this site holds in chapter 85
| Code | What it covers | Markets priced | Duty range |
|---|---|---|---|
| 850440 | Battery chargers / power adapters | 6 of 7 | 0% |
| 850650 | Lithium primary cells and batteries | 5 of 7 | 0% to 4.7% |
| 850760 | Lithium-ion accumulators and battery packs | 2 of 7 | 3.4% to 5% |
| 850811 | Vacuum cleaners, domestic, up to 1,500 W | 6 of 7 | 0% to 8% |
| 850940 | Food mixers / blenders | 5 of 7 | 0% to 4.2% |
| 851631 | Hair dryers | 5 of 7 | 0% to 3.9% |
| 851650 | Microwave ovens | 6 of 7 | 0% to 5% |
| 851660 | Electric ovens, cookers, hobs and grillers | 4 of 7 | 2% to 5% |
| 851671 | Coffee makers / espresso machines | 5 of 7 | 0% to 3.7% |
| 851680 | Electric heating resistors and other heating apparatus | 3 of 7 | 0% to 5% |
| 851713 | Smartphones (HS 2022 subheading) | 7 of 7 | 0% to 15% |
| 851714 | Other telephones for cellular networks | 6 of 7 | 0% |
| 851762 | Routers, switches and network transmission apparatus | 6 of 7 | 0% |
| 851770 | Parts for telephones and smartphones | None recorded | Withdrawn subheading |
| 851829 | Loudspeakers, other | 6 of 7 | 0% |
| 851830 | Headphones and earphones, including headsets | 6 of 7 | 0% |
| 852351 | Solid-state storage media: USB drives and memory cards | 6 of 7 | 0% |
| 852380 | Recorded media, other, including vinyl records | 6 of 7 | 0% |
| 852580 | Webcams / surveillance cameras | None recorded | Withdrawn subheading |
| 852852 | Monitors for connection to a computer, no tuner | 6 of 7 | 0% |
| 852871 | Set-top boxes and reception apparatus, no display | 6 of 7 | 0% |
| 852872 | Television sets, LCD / LED | 6 of 7 | 0% to 14% |
| 853180 | Sound and visual signalling apparatus, other | 2 of 7 | 0% |
| 854232 | Integrated circuits / microchips | 6 of 7 | 0% |
| 854442 | Electric cables and conductors fitted with connectors | 1 of 7 | 0% |
2 subheadings in this chapter are marked withdrawn. The 2022 revision of the Harmonized System removed them, so they do not appear in any current schedule and no tariff prices them. That is a complete answer rather than a gap.
Where this chapter ends
Multifunction goods are classified on principal function, which is the question that decides most disputes here, and it is why a device that telephones and also computes does not automatically follow the chapter its marketing suggests. Parts are the other recurring problem: a part is classified as a part only when no heading describes it in its own right.
The guides in chapter 85 name 7 codes outside it that goods reach when they turn out not to belong here.
- 841459 (chapter 84): Fans without a heating element
- 841981 (chapter 84): Commercial food and drink preparation machinery
- 847130 (chapter 84): Tablets and portable computers without cellular telephony as the principal function
- 847160 (chapter 84): Input or output units of ADP machines other than displays
- 847170 (chapter 84): Storage units of automatic data processing machines, including solid state drives
- 847330 (chapter 84): Memory modules mounted on boards as parts of ADP machines
- 880622 (chapter 88): Unmanned aircraft, including those carrying cameras
What the notes to section XVI say
Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, which runs from chapter 84 to chapter 85. A section note governs every chapter in its section, so it stands one layer above the note to chapter 85 below and applies before it.
The nomenclature publishes 6 notes to section XVI, and 6 of them reach chapter 85. They are quoted here in full, as published, in the order the nomenclature gives them.
Note 1 to section XVI
This section does not cover:
a. transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016);
b. articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
c. bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
d. perforated cards for jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
e. transmission or conveyor belts or belting, of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);
f. precious or semi-precious stones (natural, synthetic or reconstructed) of heading 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);
g. parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
h. drill pipe (heading 7304);
ij endless belts of metal wire or strip (Section XV);
k. articles of Chapter 82 or 83;
l. articles of Section XVII;
m. articles of Chapter 90;
n. clocks, watches or other articles of Chapter 91;
o. interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
p. articles of Chapter 95; or
q. typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.
This note names chapter 90, chapter 91, chapter 95, which this site also covers.
Note 2 to section XVI
Subject to note 1 to this section, note 1 to Chapter 84 and to note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
a. Parts which are goods included in any of the headings of Chapter 84 or 85 (other than heading 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.
b. Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;
c. All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
This note names chapter 84, which this site also covers.
Note 3 to section XVI
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Note 4 to section XVI
Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function.
This note names chapter 84, which this site also covers.
Note 5 to section XVI
For the purposes of these notes, the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
This note names chapter 84, which this site also covers.
Note 6 to section XVI
(A) Throughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that :
(i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations
(B) Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 8549.
(C) This Section does not cover municipal waste, as defined in Note 4 to Chapter 38.
The publisher carries 2 further notes to this section under the heading Additional section notes. Those are national notes rather than part of the international text, so they are not quoted here: everything above is the same rule whichever destination a shipment is going to, and an additional note is not.
Read from the section notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/sections/16, on 2026-09-08, and read a second time from the chapter endpoint quoted below, which carries the same section note and has to agree with it. Like the chapter and heading notes, a section note is part of the international text of the Harmonized System, so it decides classification and never a rate.
What the nomenclature excludes
The sentence above is this site's summary. This one is not. Note 1 to chapter 85 sets out what this chapter does not cover, and these are its 5 items as published, with the heading each one sends the goods to. Where a note names a chapter this site also covers, the chapter number is a link.
- (a) electrically warmed blankets, bed pans, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person
- (b) articles of glass of heading 7011
- (c) machines and apparatus of heading 8486
- (d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary science (heading 9018)
- (e) electrically heated furniture of Chapter 94 see chapter 94
Read from the chapter notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, on 2026-09-07. The first six digits of that nomenclature are the Harmonized System itself and the notes to a chapter are part of its international text, so this is the same note whichever of this site's destinations a shipment is going to. It decides classification and never a rate.
What the notes say about each heading
The note above governs chapter 85 as a whole. Underneath it the same published notes speak about individual four digit headings, and that is the layer a classification usually turns on. This site holds codes under 14 headings in this chapter. 6 of them are the subject of a numbered note. The notes say nothing about 7 of them, which is the published position rather than a gap here.
| Heading | What the nomenclature calls it | Codes here | What the notes say about it |
|---|---|---|---|
| 8504 | Electrical transformers, static converters (for example, rectifiers) and inductors | 850440 | Subject of note 2 |
| 8506 | Primary cells and primary batteries | 850650 | Not named in the chapter notes |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 850760 | Subject of note 3 |
| 8508 | Vacuum cleaners | 850811 | Not named in the chapter notes |
| 8509 | Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 | 850940 | Subject of note 4 |
| 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 | 851631 , 851650 , 851660 , 851671 , 851680 | Named in passing by note 4 |
| 8517 | Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528 | 851713 , 851714 , 851762 , 851770 | Subject of note 5 |
| 8518 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets | 851829 , 851830 | Not named in the chapter notes |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | 852351 , 852380 | Subject of note 6 |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders | 852580 | Not named in the chapter notes |
| 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | 852852 , 852871 , 852872 | Not named in the chapter notes |
| 8531 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 | 853180 | Not named in the chapter notes |
| 8542 | Electronic integrated circuits | 854232 | Subject of note 12 |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | 854442 | Not named in the chapter notes |
How each of those notes opens, in the words the nomenclature uses. The note in full is on every code page under the heading it governs, which is where a reader deciding a classification is standing.
Note 2 to chapter 85, which takes heading 8504 as its subject
Opening, as published
Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542. However, metal tank mer...
Note 2 in full on 850440 , and on every other code this site holds under that heading.
Note 3 to chapter 85, which takes heading 8507 as its subject
Opening, as published
For the purposes of heading 8507, the expression 'electric accumulators' includes those presented with ancillary compone...
Note 3 in full on 850760 , and on every other code this site holds under that heading.
Note 4 to chapter 85, which takes heading 8509 as its subject
Opening, as published
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes: a. fl...
Note 4 in full on 850940 , and on every other code this site holds under that heading.
Note 5 to chapter 85, which takes heading 8517 as its subject
Opening, as published
For the purposes of heading 8517, the term "smartphones” means telephones for cellular networks, equipped with a mobile...
Note 5 in full on 851713 , and on every other code this site holds under that heading.
Note 6 to chapter 85, which takes heading 8523 as its subject
Opening, as published
For the purposes of heading 8523: a. 'solid-state non-volatile storage devices' (for example, 'flash memory cards' or 'f...
Note 6 in full on 852351 , and on every other code this site holds under that heading.
Note 12 to chapter 85, which takes heading 8542 as its subject
Opening, as published
For the purpose of heading 8541 and 8542: (a) (i) “Semiconductor devices” are semiconductor devices the operation of whi...
Note 12 in full on 854232 , and on every other code this site holds under that heading.
One heading is named by a note whose subject is something else, which is a cross reference rather than a rule about the heading: 8516 (note 4) . The sentence that names each one is quoted on the code pages under it.
Read from the same chapter notes quoted above, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, on 2026-09-07, with each heading title read from its own endpoint. The Harmonized System publishes no separate heading notes: its legal text is section notes, chapter notes and subheading notes, and what governs a heading is a chapter note whose subject clause names it. The section notes are quoted at the top of this page, which is the layer above.
What chapter 85 costs to import
The dearest line this site holds in chapter 85 is 851713, smartphones (hs 2022 subheading), at 15% into India. 82 of the 117 rates charged on value in this chapter are zero. The widest gap between destinations is on 851713, smartphones (hs 2022 subheading), which runs from 0% to 15% depending on where it lands.
A destination that prices part of a chapter answers for part of it, so this is how much of chapter 85 each one covers, out of 25 codes.
| Destination | Codes priced | Duty range in this chapter |
|---|---|---|
| Australia | 21 of 25 | 0% to 5% |
| United States | 20 of 25 | 0% to 4.2% |
| Germany | 19 of 25 | 0% to 14% |
| Portugal | 19 of 25 | 0% to 14% |
| United Kingdom | 19 of 25 | 0% to 14% |
| Canada | 18 of 25 | 0% to 8% |
| India | 1 of 25 | 15% |
Third country rates, which is what applies with no trade agreement claimed. Destination tax is charged on top. Each code page carries the reading behind its own figures and the day they were read.