HS 420500 Of a kind used in machinery or mechanical appliances or for other technical uses
Quick Answer: Articles of leather, composition leather, or parchment, of a kind used in machinery or mechanical appliances or for other technical uses, enter the UK at 2.00%, the EU at rates up to 3.00%, and the US at rates up to 35% or free for certain trade agreements. This classification covers items such as leather gaskets, seals, diaphragms, and other components designed for industrial or technical applications, distinct from those for apparel or general use. Importers should verify specific product applications and applicable preferential duty rates, as detailed in resources like the UK Trade Tariff and USITC. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4205001900 | 2.00 % | — | — |
| 4205001100 | 2.00 % | — | — |
| 4205009000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4205001100 | 2.00 % | — | — |
| 4205001900 | 3.00 % | — | — |
| 4205009000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4205004000 | 1.8% | Free (17 programs) | ["kg"] |
| 4205006000 | 4.9% | Free (18 programs) | ["kg"] |
| 4205008000 | Free | — | ["kg"] |
| 420500 | — | — | — |
| 4205000500 | 2.9% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4205.00?
Imports of Of a kind used in machinery or mechanical appliances or for other technical uses may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 420500 cover?
This subheading covers other manufactures of leather, of composition leather or of parchment-dressed leather, of a kind used in machinery or mechanical appliances or for other technical uses. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items like leather gaskets, washers, diaphragms, and seals specifically designed for industrial machinery, automotive components, or other technical applications where the properties of leather are essential for performance and durability. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the functional, technical application over general consumer use.
What falls outside HS 420500?
The following products are excluded from HS 420500: general leather goods such as bags, wallets, or clothing accessories, even if made from high-quality leather. Items designed for personal use or general fashion are classified under other headings within Chapter 42. For instance, leather gloves for general wear are typically classified under HS 4203.29, while leather straps for watches would fall under HS 9113.90. The key differentiator is the intended technical or mechanical application, not the material alone.
What are common classification mistakes for HS 420500?
A common error is misclassifying leather items intended for general use or aesthetic purposes under this heading. General Rules for the Interpretation of the Harmonized System (GRI) 1 and 3 are crucial here. For example, leather straps for luggage, while functional, are not typically considered for "technical uses" in the industrial sense and would likely be classified elsewhere, such as under HS 4202.99. Importers must carefully consider the specific function and design of the leather article to determine if it meets the technical application criteria.
How should importers classify products under HS 420500?
The correct procedure for classifying products under HS 420500 involves a thorough examination of the product's intended use and design. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC. They should verify that the leather article is indeed manufactured for a specific mechanical, industrial, or technical function, distinguishing it from general leather goods. Reviewing product specifications and technical drawings is often necessary.
How is the duty calculated for products under HS 420500?
A shipment of 100 leather seals, each weighing 0.05 kg, for industrial pumps, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 420500.0000.
Which trade agreements reduce duties for HS 420500?
Several free trade agreements may reduce the applicable duty rate for HS 420500, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU's Free Trade Agreement with Japan may also offer preferential rates. To claim preference under USMCA, a valid origin declaration on the commercial invoice or a separate certificate of origin is typically required. For EU preferences, a EUR.1 movement certificate or an origin declaration is generally needed.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4205.00?
HS code 4205.00, which covers 'Other articles of leather; composition leather or of sheeting of plastic or textile fabrics, of a kind used in machinery or mechanical appliances or for other technical uses,' has varying duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The UK standard rate is 3.00% ad valorem. The EU's TARIC system may show different rates based on specific product characteristics and origin. Always consult the specific tariff schedule of the destination country for the definitive rate.
How is the duty calculated for HS 4205.00?
The duty for HS 4205.00 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of technical leather components classified under HS 4205.00 has a customs value of $10,000 USD and the MFN duty rate is 2.00%, the import duty would be $10,000 * 0.02 = $200 USD. Some countries may also apply specific duties based on weight or quantity, or a combination of ad valorem and specific duties. Always verify the calculation basis with the importing country's customs authority.
What are the key classification criteria for goods under HS 4205.00?
The primary classification criterion for HS 4205.00 is that the articles, made from leather, composition leather, plastic sheeting, or textile fabrics, must be specifically designed or intended for use in machinery, mechanical appliances, or for other technical applications. This distinguishes them from general leather goods, apparel, or accessories. Evidence of technical use, such as specific dimensions, performance characteristics, or integration into a larger technical system, is crucial for correct classification. Consult Chapter 42 of the Harmonized System Nomenclature and relevant Explanatory Notes for detailed guidance.
Which trade agreements offer preferential duty rates for HS 4205.00?
Preferential duty rates for HS 4205.00 are available under various Free Trade Agreements (FTAs). For example, the U.S. offers duty-free entry (Free) for goods originating from countries with which it has FTAs, such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), provided they meet the rules of origin. The EU and UK also have preferential rates under their respective trade agreements. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing goods under HS 4205.00?
Standard import documentation for HS 4205.00 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to support the classification under this heading, importers may need to provide technical specifications, product brochures, or a manufacturer's declaration demonstrating the intended use in machinery, mechanical appliances, or for other technical purposes. If claiming preferential duty rates, a Certificate of Origin or other acceptable proof of origin is mandatory.