电容
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8542390090 | 60.0% | CN | US | Official Doc |
| 8532900000 | 35.0% | CN | US | Official Doc |
| 8542900000 | 60.0% | CN | US | Official Doc |
| 8532290040 | 35.0% | CN | US | Official Doc |
AI Analysis
⚡ Capacitors (Capacitor Elements)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: What exactly are "Capacitors"?
In international trade, Capacitors are fundamental passive electronic components used to store electrical energy in an electric field. They are ubiquitous in everything from consumer electronics to industrial power systems. However, customs classification depends heavily on their form, integration, and function.
The key distinction lies in whether the capacitor is: 1. A standalone component (e.g., a single ceramic disk, electrolytic can, or film roll) → Typically classified under Chapter 85, Heading 8532. 2. An integral part of an Integrated Circuit (IC) or a specialized module → Potentially classified under Chapter 85, Heading 8542. 3. A spare part/attachment for machinery → Classified under 8532.90 or 8542.90.
⚠️ Critical Distinction:
- If the component is a discrete capacitor (standalone) → 8532
- If it is a functional component within an IC chip or a specialized electronic assembly → 8542
- Misclassification leads to massive tariff differences (25% vs. 50%) and potential customs audits.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Application Scenario | Tax Rate (CN→US) | Classification Logic |
|---|---|---|---|---|
8532.29.00.40 |
Other fixed capacitors (not mica or ceramic) | Film capacitors, paper capacitors, specialized fixed caps | 35% | Matches "Capacitor" attributes directly. No material conflict. |
8532.90.00.00 |
Parts of capacitors | Capacitor casings, terminals, or sub-components | 35% | Fits the definition of "capacitor elements" under the capacitor category. |
8542.39.00.90 |
Other electronic integrated circuits (Capacitive elements as IC parts) | Capacitive components embedded in or part of IC logic/functions | 60% | Fits the "catch-all" logic for passive/functional components in ICs. |
8542.90.00.00 |
Parts of electronic integrated circuits | Components identified as parts of ICs based on form/usage | 60% | Default preference for parts matching IC usage without material conflict. |
🔍 Key Insight:
- 35% Rate Group: Applies when the capacitor is treated as a standalone passive component (8532 series). - 60% Rate Group: Applies when the capacitor is viewed as a functional element within an Integrated Circuit or its specific part (8542 series). - The difference is 25%, driven by Section 301 duties (25%) + IEEPA duties (10%) + Base Tariff (0%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 8532.29.00.40 & 8532.90.00.00 — Standalone Capacitors & Parts
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | +25% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8532.29.00.40 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 35% total rate is composed of 0% base + 25% Section 301 + 10% IEEPA. - These codes fall under the "Capacitor" definition, which attracts the standard 25% trade war tariff.
🎯 2. 8542.39.00.90 & 8542.90.00.00 — IC-Related Capacitive Components
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge (Section 301) | +50% (Higher tier for certain IC components or enhanced scrutiny) |
| IEEPA Surcharge | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 60% |
| Tax Calculation | CIF Value × 60% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8542.39.00.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- The 60% total rate reflects a stricter classification where capacitors are deemed integral to Integrated Circuits or specific high-tech functional assemblies. - The 50% Section 301 surcharge applies here, significantly increasing costs compared to standalone capacitors. - This classification often triggers higher scrutiny due to the "IC" association.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Preparation Checklist (All Required)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Datasheet | ✔️ | Must specify capacitance, voltage, type (fixed/variable), and form factor. |
| ✅ Circuit Diagram/Structure | ✔️ | Crucial: To prove whether it's a standalone capacitor (8532) or part of an IC (8542). |
| ✅ Product Photos (with Labels) | ✔️ | Clear view of model number, brand, and electrical ratings. |
| ✅ Third-Party Test Reports | ✔️ | RoHS, REACH, UL, or FCC (if applicable) to prove compliance. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Capacitor, Model XYZ, Part No. ABC" not just "Electronic Part." |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving CN origin to apply correct surtaxes. |
| ✅ Packing List | ✔️ | Detail the relationship between components and any assembly. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Define Form, Prove Function, Avoid IC Trap!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standalone Capacitor (e.g., ceramic disc, electrolytic can) | 8532.29.00.40 or 8532.90.00.00 |
Misdeclaring as "IC Part" → 60% Tax |
| Capacitor inside an IC Chip | 8542.39.00.90 or 8542.90.00.00 |
Misdeclaring as "Standalone Capacitor" → 35% Tax (Risk of Audit/Underpayment) |
| Capacitor Assembly for Machinery | 8532.90.00.00 (if clearly a part) |
Vague "Electronic Component" → Customs Delay |
| Mixed Shipment | Separate line items | Combining ICs and capacitors → Audit Risk |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Capacitors in a Module | If capacitors are part of a pre-assembled module, classify the module. If discrete, classify as capacitors. |
| OEM Custom Capacitors | Provide design specs. If custom-shaped but functionally a capacitor, still 8532 unless embedded in IC. |
| Capacitors for Medical/Aerospace | May qualify for different duties if specifically designed, but generally 8532/8542 apply. Provide use-case proof. |
| Capacitors in a Kit | If sold as a "repair kit" for electronics, declare each item individually. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN→Local) | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8532.29.00.40 / 8542.39.00.90 |
35% or 60% | RoHS, UL (if applicable) | High surtaxes due to Section 301 + IEEPA. |
| 🇨🇳 China | 8532.29.00.40 |
5% | CCC (if applicable) | No additional surtaxes. |
| 🇪🇺 EU | 8532.29.00.00 |
0% | CE, RoHS | No additional surtaxes. |
| 🇯🇵 Japan | 8532.29.00.00 |
0% | PSE (if applicable) | No additional surtaxes. |
| 🇬🇧 UK | 8532.29.00.00 |
0% | UKCA, RoHS | No additional surtaxes. |
📌 Conclusion:
- USA is the most expensive market for Chinese-made capacitors due to combined tariffs. - EU/UK/JP offer 0% duty, making them more attractive for export if supply chain allows. - Cost Impact: A $100,000 shipment of capacitors costs $35,000–$60,000 in taxes for US import vs. $0 for EU.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring all capacitors as 8532 (35%) when they are part of an IC assembly.
👉 Consequence: Underpayment of 25%. Customs will demand back payment + penalties.
👉 Fix: If embedded in an IC, use 8542 codes.
❌ Mistake 2: Declaring standalone capacitors as 8542 (60%) unnecessarily.
👉 Consequence: Overpayment of 25%. Lost profit margin.
👉 Fix: Provide datasheets proving they are discrete components.
❌ Mistake 3: Vague description "Electronic Part" or "Component".
👉 Consequence: Customs delay, random inspection, potential demurrage fees.
👉 Fix: Use specific names: "Ceramic Capacitor, 100uF, 50V, 0805 Size".
❌ Mistake 4: Ignoring IEEPA 10% surtax.
👉 Consequence: Unexpected cost increase from Nov 2025 onwards.
👉 Fix: Factor in +10% in all US cost calculations.
✅ Correct Approach:
“Ceramic Multilayer Capacitor, 10uF, 25V, 0603 Package, for Consumer Electronics, RoHS Compliant”
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 “Standalone = 35%, IC-Part = 60%, Vague Description = Delay!”
🔹 “HS Code determines tax, 25% difference is huge, declare precisely to save cash!”
📌 Pro Tip:
If your capacitors are sourced from Vietnam, Malaysia, Thailand, or Mexico, you may apply for IEEPA Exemptions, reducing the rate to 0%~5%.
Recommend Advance Ruling (Pre-classification) before shipment to mitigate risk.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
🚀 Ensure your capacitors clear smoothly, export efficiently, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.