HTS Code for Mobile Phones and Electronics

HS Codes vs HTS Codes: The Difference

The Harmonized System (HS) is a 6-digit international product classification maintained by the World Customs Organization (WCO). Over 200 countries use it as the common foundation for customs tariffs. The first 6 digits of any tariff code are standardized globally — if you import a smartphone, those first 6 digits are the same whether you are clearing customs in Rotterdam, Dubai, or Los Angeles.

The Harmonized Tariff Schedule (HTS) is the US-specific extension. US HTS codes are 10 digits: the first 6 digits match the international HS code, with a 4-digit suffix that the US International Trade Commission (USITC) adds to set specific duty rates and statistical tracking. Other countries use their own extensions — the UK Trade Tariff runs to 10 digits (commodity codes), the EU’s TARIC system uses 10-digit codes as well, but the suffixes differ.

When sourcing phones for import into the US, you need the full 10-digit HTS number. For EU or UK clearance, you need the respective national extension. The HS chapter and heading (first 4 digits) will be the same regardless of destination country.

Key HS/HTS Codes for the Phone Trade

The codes most relevant to bulk phone and accessories importers fall primarily in HS Chapter 85 (electrical machinery and equipment).

Product	HS Code (6-digit)	Description
Smartphones	8517.12	Telephones for cellular networks or wireless networks
Feature phones	8517.12	Same heading as smartphones
Tablets (cellular)	8471.30	Portable data processing machines (no SIM-capable variants may differ)
Tablets (Wi-Fi only)	8471.30	Portable automatic data processing machines
Chargers / power adapters	8504.40	Static converters
USB / charging cables	8544.42	Electric conductors, fitted with connectors, for a voltage not exceeding 1,000V
Wireless earbuds / headsets	8518.30	Headphones and earphones
Phone cases (plastic)	3926.90	Other articles of plastics
Replacement batteries	8507.60	Lithium-ion accumulators
Screen protectors (glass)	7016.90 / 7007.19	Varies by material; verify with broker

For US imports, the USITC Harmonized Tariff Schedule provides the full 10-digit breakdown and current duty rates. The 10-digit HTS for smartphones under 8517.12 is currently 8517.12.0050 for most handset types, but always verify against the current schedule as subheadings are revised periodically.

How to Look Up HTS Codes

• US: USITC Harmonized Tariff Schedule — searchable by keyword or chapter. Free to access. The “General” column shows the standard MFN (Most Favored Nation) rate; the “Special” column lists GSP and FTA rates; the “Column 2” rate applies to a small number of non-MFN countries.
• UK: UK Trade Tariff — commodity code lookup with import/export duties and measures post-Brexit.
• EU: TARIC — EU’s integrated tariff database covering all 10-digit commodity codes, anti-dumping measures, and quotas.

When in doubt, submit a binding tariff ruling request to your country’s customs authority. In the US this is a CROSS ruling via CBP; in the UK it is a Binding Tariff Information (BTI) application. These are legally binding and protect you if CBP or HMRC later disagrees with your classification.

Section 301 Tariffs on China-Origin Electronics

Since 2018, the US has applied Section 301 tariffs on goods originating in China across four lists (List 1–4). Most consumer electronics — including smartphones, tablets, chargers, and cables — fall under List 3 (25%) or List 4A (7.5%). These tariffs are applied on top of standard HTS duty rates.

As of mid-2026, smartphones under 8517.12 imported from China remain subject to Section 301 List 3 or 4A rates depending on exact subheading and current exclusion status. Exclusions are granted periodically and can lapse; check the USTR exclusion portal before each shipment.

Practical impact for phone importers:

• China-origin smartphones face 7.5–25% additional tariff on top of standard rates
• Country-of-origin shifts (e.g., assembly in Vietnam or India) can eliminate Section 301 exposure if substantial transformation occurs in the third country
• “Assembled in Vietnam” is not automatically non-China-origin — substantial transformation rules require more than minor assembly operations

Country of Origin for Assembled Electronics

For customs purposes, country of origin is determined by substantial transformation (US rule) or the last significant processing that results in a new and different article. For phones assembled in China using components sourced globally, origin is typically China.

If a manufacturer assembles in Vietnam or India using Chinese-made PCBs and components, origin determination depends on whether the assembly constitutes substantial transformation — CBP has generally held that full functional assembly of a mobile phone in a non-China location can confer non-China origin, but each case is fact-specific.

Importers sourcing from Hong Kong should note that goods of Chinese origin transshipped through Hong Kong do not acquire HK origin — certificates of origin must reflect the manufacturing country.

Misclassification Risks

Incorrect HTS classification is one of the most common customs compliance failures for electronics importers. Consequences include:

• Back-duties plus interest on underpaid tariffs (CBP has a 5-year statute of limitations)
• Penalty notices — negligent misclassification carries penalties up to 4x the unpaid duty; fraudulent misclassification up to 4x the domestic value of the goods
• Customs holds and exam queues — misclassified shipments are more likely to be flagged for intensive examination, adding days or weeks of delay
• Loss of importer of record privileges for repeat offenders

Using a licensed customs broker reduces classification risk, but the importer of record remains legally responsible for the declaration. Maintain internal records of how each code was selected, particularly for high-volume or high-value shipments.