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HS Code 9012.10 : Microscopes other than optical microscopes; diffraction apparatus

The 6-digit Harmonized System (HS) code for microscopes other than optical microscopes; diffraction apparatus is 9012.10. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 0% [Dirección General de Aduanas (DGA)].

Chapter

Ch 90

Heading

9012

Subheading

9012.10

CR MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 90

Microscopes other than optical microscopes; diffraction apparatus; parts and accessories thereof

Heading 9012

9012

Microscopes other than optical microscopes; diffraction apparatus; parts and accessories thereof

Subheading .10

.10

Microscopes other than optical microscopes; diffraction apparatus

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)

9012.10

Representative General Duty

Verified July 2026 · Dirección General de Aduanas (DGA)

MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN

Base Customs Duty

MFN Rate [Dirección General de Aduanas (DGA)]

Import VAT / Tax Rate

13% IVA

Local Tax Rate

De Minimis Threshold

US$50

Customs Exemption Limit

Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9012.10

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 9012.10.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (DEV): FDA Medical Device Listing & Premarket Notification 510(k)

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

7.5% – 25% Additional Duty (China Origin)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Microscopes other than optical microscopes; diffraction apparatus

MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System

Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 9012.10.

Query official Customs portal:

Search Official Customs Portal for 9012.10 →

Costa Rica Declarable Tariff Schedule (9012.10)

National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
9012.90	Subheading under Heading 9012	Compare Subheading 9012.90 →

Official Primary Sources & Authority References

USITC HTS Chapter 90 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Microscopes other than optical microscopes; diffraction apparatus.

CBP CROSS Ruling Database (9012.10) ↗

Binding customs classification precedents for Heading 9012.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Microscopes other than optical microscopes; diffraction apparatus?

Under WCO Harmonized System 2022 and United States (USITC HTS), Microscopes other than optical microscopes; diffraction apparatus is classified under HS 9012.10 (Heading 9012, Chapter 90). The representative CR MFN general duty rate is 0%.

How is HS 9012.10 distinguished within Heading 9012 (Microscopes other than optical microscopes; diffraction apparatus; parts and accessories thereof)?

Heading 9012 covers Microscopes other than optical microscopes; diffraction apparatus; parts and accessories thereof. Subheading 9012.10 specifically isolates Microscopes other than optical microscopes; diffraction apparatus. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9012.

What are the primary candidate subheadings related to HS 9012.10?

Related subheadings under Heading 9012 include 9012.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Microscopes other than optical microscopes; diffraction apparatus?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 9012.10 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Microscopes other than optical microscopes; diffraction apparatus?

Commercial shipments of Microscopes other than optical microscopes; diffraction apparatus with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 9012.10?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 9012.10 in Costa Rica?

Commercial imports of Microscopes other than optical microscopes; diffraction apparatus under HS 9012.10 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Costa Rica?

The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Costa Rica?

Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 9012.10 are administered by Dirección General de Aduanas (DGA).

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