85371020

HS code 85371020 (Chapter 85 "Electrical machinery; electronics"; Heading 8537 "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517"; Subheading 853710 "For a voltage not exceeding 1,000 V") under the Vietnam tariff schedule classifies "- - Distribution boards (including back panels and back planes) for use solely or principally with goods of heading 84.71, 85.17 or 85.25". Vietnam customs apply MFN rate of 15, Preferential rate 10. Statutory unit of measure: unit. 22 free trade agreement preferential rates are available for this code.