HS 680421 Other millstones, grindstones, grinding wheels and the like

Quick Answer: Other millstones, grindstones, grinding wheels and the like imported under HS 680421 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 30% ad valorem under the MFN rate. This classification covers abrasive tools, whether natural or artificial, designed for grinding, sharpening, or polishing. It includes items like grinding wheels, sharpening stones, and cutting discs, excluding those specifically classified elsewhere. Importers should note the significant duty rate disparity between major trading blocs, impacting landed costs. According to CustomTariffs data, careful classification is crucial to ensure compliance and optimize trade.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
6804210000 0.00 % — —
6804210020 0.00 % — —
6804210040 0.00 % — —
6804210090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
6804210000 1.70 % — —
6804210040 1.70 % — —
6804210020 1.70 % — —
6804210090 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
6804210010 — — ["No."]
6804210020 — — ["No."]
6804210030 — — ["No."]
6804210090 — — ["No."]
68042100 Free — —

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.

How to Classify This HS Code?

```html

What products does HS 680421 cover?

This subheading covers "Other millstones, grindstones, grinding wheels and the like," as defined by the World Customs Organization's Harmonized System Nomenclature. It specifically includes abrasive products that are not made wholly or partly of natural stone or of agglomerated natural abrasives, but are instead manufactured from other materials, such as synthetic abrasives (like silicon carbide or aluminum oxide) or artificial agglomerating agents. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses a wide array of manufactured grinding and polishing tools used in various industrial and domestic applications, provided they are not specifically classified elsewhere.

What falls outside HS 680421?

The following products are excluded from HS 680421: natural millstones and grindstones (classified under 6804.10), grinding wheels and the like made wholly or partly of natural stone or of agglomerated natural abrasives (classified under 6804.22), and tools for hand-drills or for hand-working, with working parts of abrasive material (classified under 6804.23). Also excluded are finished articles of machinery or apparatus for the purpose of grinding or polishing, which fall under Chapter 84. For example, a complete grinding machine is not classified here, but the grinding wheel component of such a machine, if imported separately and meeting the criteria, would be.

What are common classification mistakes for HS 680421?

A common error is misinterpreting the "other" aspect of this subheading, leading to the inclusion of items made from natural stone or agglomerated natural abrasives, which should be classified under 6804.22. Another mistake involves confusing these manufactured abrasive articles with finished machinery or tools that incorporate abrasive elements but are primarily classified by their function as machinery (Chapter 84). Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these errors.

How should importers classify products under HS 680421?

The correct procedure for classifying products under HS 680421 involves a detailed examination of the product's material composition and intended use. Importers and customs brokers must first determine if the item is a millstone, grindstone, grinding wheel, or similar article. Subsequently, they must verify that it is not made of natural stone or agglomerated natural abrasives. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes from the WCO are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 680421?

A 150mm diameter aluminum oxide grinding wheel, weighing 0.5 kg and declared at a customs value of $10.00 USD, would attract a US duty of $0.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($10.00 USD × 5% = $0.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6804.21.0000, which specifies an ad valorem duty rate.

Which trade agreements reduce duties for HS 680421?

Several free trade agreements may reduce the applicable duty rate for HS 680421, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. Countries like Canada and Mexico are primary beneficiaries. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods. Other agreements may offer similar benefits for goods originating from specific developing nations under the Generalized System of Preferences (GSP).

```

Which HS Codes Are Related?

HS 680410 HS 680430 HS 680422 HS 680423 HS 680221 HS 680229

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 680421 (Other millstones, grindstones, grinding wheels and the like)?

Import duty rates for HS code 680421 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 1.70% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem for goods originating from many countries, but specific trade agreements or origins can alter this. The UK Trade Tariff also shows varied rates, often around 1.70% ad valorem for standard imports, with potential for preferential rates under trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.

How is the duty for HS code 680421 calculated? Can you provide an example?

The duty for HS code 680421 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if you are importing grinding wheels classified under 680421 into the United States with an MFN duty rate of 1.70%, and the declared customs value of the shipment is $10,000, the import duty would be calculated as: $10,000 (Value) × 1.70% (Duty Rate) = $170.00. Some countries may also have specific duties based on weight or unit, so it's crucial to check the exact tariff structure.

What are the key classification criteria for goods under HS code 680421?

HS code 680421 covers 'Other millstones, grindstones, grinding wheels and the like,' specifically those not made of natural stone or diamond, but of other materials, whether or not mounted. This includes items manufactured from agglomerated abrasives (like bonded abrasives using synthetic materials such as silicon carbide or aluminum oxide) or from felt or other textile materials. The key is that they are designed for grinding, sharpening, polishing, or cutting. Items made of natural stone fall under 6804.10, and those made of diamond fall under 6804.22.

What documentation is typically required for importing goods classified under HS code 680421?

Standard import documentation is generally required for shipments under HS code 680421. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the abrasive material, additional safety or quality certifications might be requested by customs authorities to ensure compliance with national standards.

Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 680421?

Yes, trade agreements can significantly impact duty rates for HS code 680421. For example, goods originating from countries that are part of the USMCA (United States-Mexico-Canada Agreement) may qualify for preferential duty rates, potentially reducing or eliminating the 1.70% MFN duty into the US, provided they meet the rules of origin. Similarly, goods imported into the EU from countries with a Free Trade Agreement with the EU may benefit from reduced or zero duty rates, often reflected in the TARIC system. Importers must obtain a valid Certificate of Origin and ensure the goods meet all relevant origin criteria to claim these benefits.