# HS code 8538.10: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus

> HS code 8538.10 covers boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus. It sits in heading 85.38 (parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37) in chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). Other goods of heading 85.38 are classified under 8538.90 (other). National tariff lines under 8538.10 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/853810
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 85](https://border.bot/hs-codes/85) / [85.38](https://border.bot/hs-codes/8538) / [8538.10](https://border.bot/hs-codes/853810)

## Key facts

- HS code: 8538.10
- Covers: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus
- Heading: [85.38: Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37](https://border.bot/hs-codes/8538)
- Chapter: [85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles](https://border.bot/hs-codes/85)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/853810)

## What this code covers

HS code 8538.10 covers boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus.

The legal text of the subheading is “Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus”, in HS2022.

## What it doesn’t cover

Other goods of heading 85.38 are classified under 8538.90 (other).

- [8538.90](https://border.bot/hs-codes/853890) Other

## How it is structured

8538.10 is a six-digit subheading. Its first two digits, 85, are the chapter; the first four, 8538, are heading 85.38; the last two, 10, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Heading 85.38: Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37
- Subheading 8538.10: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus

## In other countries

National tariff lines under 8538.10 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/853810): 1 line, used by 1 other country

- Previous subheading: [8537.20](https://border.bot/hs-codes/853720) For a voltage exceeding 1,000 V
- Next subheading: [8538.90](https://border.bot/hs-codes/853890) Other

## Frequently asked questions

### What does HS code 8538.10 cover?

HS code 8538.10 covers boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus.

### Which heading and chapter is HS code 8538.10 in?

HS code 8538.10 is in heading 85.38 (parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37) in chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles).

### Where are goods of heading 85.38 classified when 8538.10 doesn’t fit?

Other goods of heading 85.38 are classified under 8538.90 (other).

### Which countries’ tariffs list national lines under HS code 8538.10?

National tariff lines under 8538.10 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/853810.json