HS 820840 For agricultural, horticultural or forestry machines
Quick Answer: Blades and blades for machines imported under HS 820840 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates varying from Free to 20% ad valorem. This specific subheading covers cutting blades and knives designed for use in agricultural, horticultural, or forestry machinery. Importers should note that while the UK offers duty-free entry, the EU and US present more varied tariff landscapes. Exporters and customs brokers must verify the precise classification and applicable duty rate based on the specific machine the blade is intended for in each destination market. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8208400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8208400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 820840 | — | — | — |
| 8208403000 | Free | — | ["No."] |
| 8208406000 | Free | — | ["No."] |
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 820840 cover?
This subheading covers blades and cutting plates specifically designed for use with agricultural, horticultural, or forestry machines. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like mower blades, combine harvester sickles, rotary tiller blades, and chipper knives. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are cutting tools integral to the operation of machinery used in cultivation, harvesting, and wood processing.
What falls outside HS 820840?
The following products are excluded from HS 820840: general-purpose cutting tools not specifically designed for agricultural, horticultural, or forestry machinery, such as household knives or industrial cutting blades for other applications. Also excluded are spare parts for these machines that are not cutting elements, like fasteners or housings. For instance, a saw blade for a chainsaw used in forestry would fall under this code, but a general-purpose handsaw would not, and a bolt used to attach a mower blade would be classified elsewhere.
What are common classification mistakes for HS 820840?
A common error is misclassifying blades based solely on their material or general shape rather than their intended application. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. For example, a high-speed steel blade designed for a wood chipper would correctly fall under 820840, whereas a similar steel blade intended for a metal-cutting saw would be classified under a different heading, such as 8202.
How should importers classify products under HS 820840?
The correct procedure for classifying products under HS 820840 involves a thorough examination of the product's design and intended use. Importers and customs brokers must verify that the blade or cutting plate is specifically manufactured for integration into agricultural, horticultural, or forestry machinery. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with the WCO Explanatory Notes is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 820840?
A set of 10 mower blades for a tractor, weighing 5 kg and declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($200 USD × 5.0% = $10.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 8208.40.0000.
Which trade agreements reduce duties for HS 820840?
Several free trade agreements may reduce the applicable duty rate for HS 820840, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 820840, specifically for parts used in agricultural, horticultural, or forestry machines?
The Most Favored Nation (MFN) duty rate for HS code 820840, which covers blades and cutting blades for machines of a kind used in agriculture, horticulture, or forestry, varies by importing country. For instance, under the US Harmonized Tariff Schedule (USHTS), the general rate is 1.70% ad valorem. In the European Union, the TARIC system may list rates such as 0.00% ad valorem for certain originating goods. The UK Trade Tariff also provides specific rates, which can be 'Free' for goods from certain preferential trade partners. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty rate.
How is the import duty for HS 820840 calculated? Can you provide an example?
The duty for HS code 820840 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of cutting blades classified under 820840 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 1.70%, the import duty would be calculated as: $10,000 (value) × 0.0170 (duty rate) = $170.00 USD. If a specific duty rate per unit is applicable (e.g., $0.50 per kilogram), the calculation would be: Quantity (in kg) × $0.50/kg = Duty Amount. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the destination country's customs authority.
What are the key classification criteria to ensure goods are correctly classified under HS 820840?
To ensure correct classification under HS 820840, the primary criterion is that the blades or cutting blades must be designed for use with machines of a kind used in agriculture, horticulture, or forestry. This includes parts for plows, cultivators, harvesters, mowers, shredders, and similar machinery. The material of the blade (e.g., steel) and its specific function (cutting, chopping, slicing) are also important. Goods that are general-purpose cutting blades or intended for other types of machines (e.g., industrial machinery, domestic appliances) would not fall under this heading and would require classification elsewhere.
Are there common trade agreements that offer preferential duty rates for HS code 820840?
Yes, many trade agreements can provide preferential duty rates for goods classified under HS 820840. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that can reduce or eliminate duties on originating goods. Importers and customs brokers must verify the origin of the goods and consult the relevant trade agreement and the destination country's tariff schedule to determine eligibility for preferential treatment.
What documentation is typically required when importing goods under HS code 820840?
Standard import documentation is generally required for HS code 820840, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a proof of origin, such as a certificate of origin or a declaration of origin on the invoice, is essential. The importer or customs broker should also be prepared to provide technical specifications or product literature to substantiate the classification, especially if the blades are specialized for agricultural, horticultural, or forestry applications. Customs authorities may request additional documentation to verify compliance with specific import regulations.