HS Code and HTS Code for Smartphones: Phone Importer Reference
The correct HS/HTS codes for smartphones, feature phones, and phone parts — with duty rate implications for US, UK, and EU importers.
HS codes for wholesale phone trade: smartphones → 8517.12; feature phones → 8517.19; phone batteries → 8507.60; chargers and adapters → 8504.40; phone cases (leather) → 4202.11; phone cases (plastic) → 3926.90. The US HTS code adds four digits to the 6-digit HS code. Getting the classification wrong triggers incorrect duty rates and potential customs audits — use a licensed customs broker for first-time imports.
HS Code vs HTS Code: Key Distinction
These two terms describe the same classification system at different levels of specificity.
HS code (Harmonized System) is the 6-digit global standard administered by the World Customs Organization (WCO). Every country that has signed the Harmonized System Convention uses the same first six digits to classify traded goods. For bulk phone importers, this is the baseline classification you need regardless of destination market.
HTS code (Harmonized Tariff Schedule) is the US-specific extension. The United States International Trade Commission (USITC) extends the 6-digit HS code to 10 digits to capture additional product specificity and apply precise duty rates. When importing into the United States, you file against the 10-digit HTS code, not the 6-digit HS code.
Other jurisdictions use their own extensions: the EU uses 8-digit CN (Combined Nomenclature) codes; the UK uses its own 10-digit UK Global Tariff codes post-Brexit. The first 6 digits remain consistent across all systems.
Correct HS Chapters for Phones and Parts
Smartphones, feature phones, and related components all fall under HS Chapter 85 (Electrical Machinery and Equipment). The key subheadings are:
- 8517.13 — Smartphones (specifically “Smartphones: Telephone sets for cellular networks or for other wireless networks”)
- 8517.12 — Feature phones and other mobile handsets for cellular networks (non-smartphone)
- 8517.62 — Parts and accessories for the apparatus of 8517 (screens, housings, PCBs, batteries when classified as phone parts)
- 8507.60 — Lithium-ion batteries (when classified standalone, not as phone parts)
The smartphone/feature phone distinction (8517.13 vs 8517.12) matters in some markets. In practice, customs authorities define a smartphone as a handset with an operating system capable of running third-party applications. Most Android and iOS devices fall under 8517.13. Basic keypad phones without third-party app capability fall under 8517.12.
Duty Rates by Code and Market
United States
US imports are governed by the HTS. The base MFN (Most Favored Nation) rate for smartphones under HTS 8517.13.00 is 0% — the US has provided duty-free treatment for telecommunications equipment since the WTO Information Technology Agreement (ITA, 1996).
However, Section 301 tariffs imposed on Chinese-origin goods have historically affected this code. Under List 4A (effective September 2019), smartphones sourced from China were subject to additional 15% tariffs, later reduced to 7.5%. As of the most recent USTR guidance, List 4A smartphones were excluded from Section 301 tariffs, but this is a regularly reviewed position. Importers sourcing China-origin phones must verify current USTR exclusion status before each shipment. The USITC HTS search tool and USTR exclusion lists are the authoritative sources.
European Union
The EU applies 0% import duty on smartphones under CN 8517.13 as a signatory to the ITA. This applies regardless of country of origin for ITA-covered goods. Importers still face VAT at the point of entry into the first EU member state, assessed on CIF value (cost + insurance + freight).
United Kingdom
Post-Brexit, the UK maintains a 0% duty rate on smartphones under UK commodity code 8517130000, consistent with its ITA commitments. Importers must use the UK Global Online Tariff tool (gov.uk/trade-tariff) to confirm current rates. As with the EU, import VAT applies at point of entry.
Reference Table: Device Type → Code → Duty Rates
| Device Type | HS Code (Global) | US HTS Code | US Duty (MFN) | EU Duty | UK Duty |
|---|---|---|---|---|---|
| Smartphone | 8517.13 | 8517.13.00 | 0% (see Section 301 note) | 0% | 0% |
| Feature phone / basic handset | 8517.12 | 8517.12.00 | 0% | 0% | 0% |
| Phone parts / assemblies | 8517.62 | 8517.62.00 | 0% | 0% | 0% |
| Lithium-ion batteries (standalone) | 8507.60 | 8507.60.00 | 3.4% | 0% | 0% |
| Chargers / power adapters | 8504.40 | 8504.40.95 | 0% | 0% | 0% |
Duty rates as of June 2026. Section 301 tariff status for China-origin goods is subject to USTR review and must be verified against current exclusion lists.
How to Look Up Codes Officially
Do not rely on third-party tools as definitive sources. Use official government databases:
- WCO HS Nomenclature — wcoomd.org — the master reference for the 6-digit global standard
- USITC HTS Search — hts.usitc.gov — US 10-digit codes, duty rates, and general notes including Section 301
- USTR Section 301 Exclusions — ustr.gov — current exclusion status for China-origin goods by HTS code
- EU TARIC — ec.europa.eu/taxation_customs/dds2/taric — EU combined nomenclature, duty rates, and trade measures
- UK Global Trade Tariff — gov.uk/trade-tariff — UK commodity codes and import duty rates post-Brexit
For large-volume commercial shipments, a licensed customs broker in the destination country should verify classification before the first shipment.
Misclassification Risk
Using the wrong HS or HTS code carries material consequences for bulk phone importers:
Retroactive duty assessment. If customs authorities discover misclassification during an audit, they can assess duties, interest, and penalties for prior imports — typically up to five years back in the US and EU.
Seizure risk. Goods can be detained or seized pending reclassification, disrupting the supply chain at destination.
Penalty exposure. In the US, CBP (Customs and Border Protection) can impose penalties under 19 USC 1592. Negligent misclassification carries penalties up to the unpaid duties. Fraudulent misclassification carries penalties up to four times the unpaid duties.
Section 301 implications. Given that Section 301 tariffs are tied to specific HTS codes and country of origin, misclassifying China-origin devices (or misrepresenting origin) is a high-risk area under current trade enforcement priorities.
The practical mitigation for importers running recurring shipments: obtain a binding ruling from CBP (in the US) or the relevant customs authority in your market. A binding ruling locks in the classification and duty rate for future shipments of identical goods, eliminating retroactive reclassification risk.