HS Codes for Electronics & Accessories
Headphones, speakers, phone cases, LED lighting and lithium batteries — which codes they take, why many gadgets enter every major market duty-free under the ITA, and where Chinese-origin goods still pay Section 301.
Key takeaways
- Core electronics (headphones 8518.30, speakers 8518.21, laptop accessories 8473.30) are duty-free in all six markets under the WTO Information Technology Agreement.
- The accessories around the device still pay: plastic phone cases (3926.90) run indicative 5–7%, LED lighting (9405.11) about 4–5%.
- Duty-free does not mean paperwork-free — FCC (US) and CE/UKCA (EU/UK) compliance marks are usually required, and lithium batteries need UN38.3 transport testing.
- For Chinese-origin electronics into the US, Section 301 additional duty can apply even when the MFN rate is 0%.
Common electronics HS codes
Indicative MFN duty rates across six markets — ITA lines enter duty-free everywhere.
| Product | HS code | 🇺🇸 US | 🇪🇺 EU | 🇬🇧 UK | 🇦🇺 AU | 🇨🇦 CA | 🇯🇵 JP |
|---|---|---|---|---|---|---|---|
| Headphones & earbuds | 8518.30 | 0% | 0% | 0% | 0% | 0% | 0% |
| Bluetooth / portable speakers | 8518.21 | 0% | 0% | 0% | 0% | 0% | 0% |
| Laptop / tablet sleeves & cases | 8473.30 | 0% | 0% | 0% | 0% | 0% | 0% |
| Mobile phone cases (plastic) | 3926.90 | 5.3% | 6.7% | 6.7% | 5% | 6.5% | 3.9% |
| LED lamps & lighting | 9405.11 | 3.9% | 4.7% | 4.7% | 5% | 0% | 0% |
| Lithium-ion batteries | 8507.60 | 3.4% | 3.3% | 3.3% | 0% | 0% | 0% |
The highlighted rows are covered by the WTO Information Technology Agreement (ITA) — 0% MFN in every major market. The accessories around the device (cases, lighting, batteries) are not ITA lines and still pay duty.
Worked example — earbuds vs phone cases
Two typical accessory shipments, and where the duty actually comes from.
| Shipment | Duty basis | Duty owed |
|---|---|---|
| $5,000 wireless earbuds, China → US | 0% MFN (ITA) + Section 301 if listed (indicative 7.5%) | $0 + up to $375 |
| $2,000 plastic phone cases, China → US | 5.3% MFN + Section 301 if listed | $106 + surcharge |
| $2,000 plastic phone cases, Vietnam → EU | 0% under EVFTA (vs 6.7% MFN) | $0 — saves $134 |
For ITA products the MFN duty is already zero — the real US exposure for Chinese origin is Section 301, which applies by tariff line even at 0% MFN. Check your exact line on ustr.gov, then model the landed cost in the Import Duty calculator.
Electronics HS code & duty FAQs
Classification, ITA and compliance questions.
What is the HS code for headphones and earbuds?+
Headphones and earphones classify under HS 8518.30 — including wireless earbuds. Because audio equipment is covered by the WTO Information Technology Agreement (ITA), the MFN rate is 0% in the US, EU, UK, Australia, Canada and Japan. Compliance marks (FCC, CE/UKCA) are still required.
Why are some electronics duty-free everywhere?+
The WTO Information Technology Agreement (ITA), signed by every major market, eliminates tariffs on a long list of IT and audio products — computers, their accessories, headphones, speakers and more. That's why 8518.30 (headphones) and 8473.30 (computer accessories) show 0% across all six destinations in our table.
What about phone cases — are they electronics for customs?+
No — a plastic phone case has no electronic function, so it classifies as an article of plastics under HS 3926.90, with indicative duty around 5.3% (US) to 6.7% (EU/UK). Silicone and leather cases can move to other codes. This is a common misclassification that shows up in customs audits.
Do 0% MFN electronics from China still pay US tariffs?+
Often yes. Section 301 additional duties apply to Chinese-origin goods by tariff line regardless of the MFN rate — a 0% MFN item on a 301 list still pays the additional duty (indicative 7.5–25%, list-dependent). Check your exact line on ustr.gov, and note exclusions change over time.
What certifications do imported electronics need?+
Typically FCC (US), CE (EU) or UKCA (UK) for electromagnetic compatibility and safety, plus RCM for Australia. Products with lithium batteries additionally need UN38.3 test reports and carrier transport approval. These are market-access requirements separate from duty.
Look up your exact product
Open the lookup tool pre-filtered — compare six markets, switch origin to see FTA savings and 301 exposure, then send the rate onward.
Duty-free ITA lines vs the accessories that still pay
Electronics split into two customs worlds:
- ITA lines (0% everywhere): headphones (8518.30), Bluetooth speakers (8518.21), laptop/tablet accessories (8473.30). Origin doesn't change the duty — it's already zero — but it can still trigger Section 301 additional duty for Chinese origin into the US.
- Non-ITA accessories (still pay): plastic phone cases (3926.90, ~5–7%), LED lamps (9405.11, ~4–5%), lithium batteries (8507.60, ~3.3–3.4%). Here FTAs matter: Vietnam → EU 0% under EVFTA, China → Australia 0% under ChAFTA, Mexico → US 0% under USMCA.
Either way, budget for compliance (FCC/CE/UKCA, UN38.3 for batteries) — customs clearance needs the paperwork even when the duty is zero.
More HS Code Lookup guides
Sources & further reading
Disclaimer
SellHandy isn't a customs broker. Rates shown are indicative MFN and trade-agreement figures for common classifications, gathered from official tariff schedules — not a binding classification or a duty ruling. Your exact 8–10 digit line, origin qualification and any Section 301 / anti-dumping measures set the real number. Confirm on the official tariff or with a licensed broker before you rely on it.