HS 730840 Equipment for scaffolding, shuttering, propping or pit-propping
Quick Answer: Equipment for scaffolding, shuttering, propping or pit-propping imported under HS 730840 enters the UK duty-free, the EU duty-free, and the US at a Free rate under the MFN tariff, though a 45% rate is also listed. This classification covers temporary structures and supports used in construction and mining, such as scaffolding poles, formwork for concrete, and pit props for underground support. Importers should verify the specific duty rate applicable to their destination country, as variations can exist. CustomTariffs aggregates this tariff data, highlighting the generally favorable duty treatment for these goods in major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308400000 | Free | — | ["kg"] |
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?
What products does HS 730840 cover?
This subheading covers equipment specifically designed for scaffolding, shuttering, propping, or pit-propping. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes components like scaffolding frames, poles, props, and shuttering panels, typically made of iron or steel, intended for temporary support or formwork in construction and civil engineering projects. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are structural components for temporary use in building and civil engineering works.
What falls outside HS 730840?
The following products are excluded from HS 730840: permanent structural components of buildings or civil engineering works, such as beams, girders, or columns that are not intended for temporary support. Additionally, general-purpose tools or equipment not specifically designed for scaffolding, shuttering, propping, or pit-propping, such as general construction machinery or hand tools, are classified elsewhere. For instance, pre-fabricated building components intended for permanent installation would not fall under this subheading.
What are common classification mistakes for HS 730840?
A common error is misclassifying general-purpose steel sections or pipes that can be *adapted* for scaffolding but are not specifically manufactured or presented as such. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may also incorrectly classify finished structures that are no longer considered "equipment" for temporary support, or components that are part of a larger, permanent structure.
How should importers classify products under HS 730840?
The correct procedure for classifying products under HS 730840 involves a thorough examination of the product's design, intended use, and material composition. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO HS Explanatory Notes. Key considerations include whether the equipment is specifically designed for temporary support, formwork, or propping in construction activities.
How is the duty calculated for products under HS 730840?
A consignment of 10,000 kilograms of steel scaffolding frames, declared at a customs value of $25,000 USD, would attract a US duty of $2,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $25,000 USD = $2,500.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS subheading 7308.40.0000.
Which trade agreements reduce duties for HS 730840?
Several free trade agreements may reduce the applicable duty rate for HS 730840, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible scaffolding and shuttering equipment originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 730840 (Equipment for scaffolding, shuttering, propping or pit-propping)?
The Most Favored Nation (MFN) duty rate for HS code 730840 in the United States is 0.00%. However, preferential rates under trade agreements can vary. For example, goods originating from Canada or Mexico under the USMCA may also have a 0.00% duty rate. Importers should always verify the specific origin and applicable trade agreement to confirm the exact duty. The EU TARIC system and the UK Trade Tariff show different rates, often with specific subheadings for different types of equipment within this category. For instance, the UK's standard rate can be 0.00% for many items, but specific conditions or origins might apply.
How is the import duty for HS 730840 calculated, and can you provide an example?
The duty for HS code 730840 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate in the US is 0.00%, and you import scaffolding equipment valued at $10,000, the duty would be $10,000 * 0.00% = $0.00. If a hypothetical scenario involved a 3.5% duty rate on a shipment valued at $5,000, the duty would be $5,000 * 0.035 = $175.00. Always confirm the specific duty rate applicable to the goods' origin and destination country.
What are the key classification criteria for goods falling under HS code 730840?
HS code 730840 covers equipment specifically designed for scaffolding, shuttering (formwork for concrete), propping (temporary support), or pit-propping (support for underground excavations). The primary criterion is the intended use and design of the equipment. Items must be made of base metal (typically iron or steel) and be identifiable as components or complete sets for these construction or support purposes. This excludes general-purpose structural components not specifically adapted for these functions. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing these specialized items from other goods of base metal.
What documentation is typically required when importing goods classified under HS 730840?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 730840, it is crucial to have documentation that clearly describes the equipment and its intended use (scaffolding, shuttering, etc.). If claiming preferential duty rates under a trade agreement (e.g., USMCA, EU Free Trade Agreements), a Certificate of Origin is mandatory, demonstrating that the goods meet the rules of origin for that agreement. Importers should also be prepared to provide technical specifications or brochures if customs authorities request further clarification on the classification.
Which trade agreements commonly affect the duty rates for HS code 730840, and how can importers benefit?
Trade agreements can significantly reduce or eliminate duties on goods classified under HS 730840. In North America, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for qualifying goods originating from Canada or Mexico into the US. The European Union has numerous Free Trade Agreements (FTAs) with various countries that may offer preferential rates under the EU TARIC system. Similarly, the UK has FTAs post-Brexit. To benefit, importers must ensure the goods meet the specific rules of origin stipulated in the relevant trade agreement and possess the correct Certificate of Origin. This requires careful tracking of the supply chain and production processes.