HS 820900 Indexable inserts

Quick Answer: Indexable inserts imported under HS 820900 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from Free to 60% ad valorem. This classification covers replaceable tips or cutting elements, typically made of hard metal (carbides), ceramics, or cubic boron nitride, designed to be fitted into tool holders for machining operations. Importers should be aware of the significant duty rate variations across major markets, particularly the higher US rates for certain origins. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based preferential rates for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8209002000 0.00 % — —
8209008000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8209002000 2.70 % — —
8209008000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
82090000 4.6% Free (18 programs) —
8209000030 — — ["kg"]
8209000060 — — ["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 8209.00?

Imports of Indexable inserts 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, GSP, and 15 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?

```html

What products does HS 820900 cover?

This subheading covers indexable inserts, which are small, often geometrically shaped pieces made of hard materials like cemented carbides, ceramics, or cubic boron nitride, designed to be mechanically fastened to a tool holder. These inserts are specifically intended for use in machining operations such as turning, milling, and drilling, providing a cutting edge that can be indexed to a new cutting surface when worn. The World Customs Organization (WCO) Explanatory Notes to Heading 8209 clarify that these are typically disposable and replaceable cutting elements.

What falls outside HS 820900?

The following products are excluded from HS 820900: solid cutting tools where the cutting edge is integral to the tool body, such as drills or milling cutters that are not designed for replaceable inserts. Also excluded are tool holders themselves, which are classified under HS 8207, and abrasive grinding wheels or discs, which fall under HS 6804. The key distinction is the "indexable" nature of the insert, meaning it's a separate, replaceable component.

What are common classification mistakes for HS 820900?

A common error is misclassifying solid cutting tools as indexable inserts or vice versa. General Interpretative Rule 1 (GIR 1) states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If an insert is permanently brazed or welded to a tool, it is generally not considered an indexable insert under 820900 but rather part of the composite tool under 8207.

How should importers classify products under HS 820900?

The correct procedure for classifying products under HS 820900 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the item is a distinct, replaceable cutting element designed for machining, typically made of hard metal or ceramic. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial for accurate classification.

How is the duty calculated for products under HS 820900?

A shipment of 1,000 tungsten carbide indexable inserts, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($5,000 USD × 0.05 = $250.00). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8209.00.00.

Which trade agreements reduce duties for HS 820900?

Several free trade agreements may reduce the applicable duty rate for HS 820900, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods. To claim these preferences, a self-certified origin statement or a specific certificate of origin, such as the EUR.1 movement certificate for certain EU trade, is typically required, depending on the specific agreement and jurisdiction.

```

Which HS Codes Are Related?

HS 820510 HS 820780 HS 820770 HS 820760 HS 820420 HS 820740

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 820900 (Indexable inserts)?

Import duty rates for HS code 820900, covering indexable inserts for tools, vary significantly by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. In contrast, the European Union's TARIC system may list rates such as 2.70% ad valorem. The UK Trade Tariff also shows varying rates, potentially around 4.6% ad valorem for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to the goods' origin.

How are indexable inserts (HS 820900) classified, and what are the key criteria?

Indexable inserts under HS code 820900 are typically classified based on their material composition and intended use. They are generally characterized as tips or inserts made from sintered metal carbides, ceramics, cermets, or diamond, designed to be fastened to a tool body for cutting, milling, drilling, or other machining operations. The inserts themselves are not usually complete tools but are replaceable components. Classification hinges on whether the item meets the definition of an 'insert' for tools, as opposed to a finished tool or a raw material.

What documentation is typically required for importing indexable inserts under HS 820900?

Standard documentation for importing indexable inserts (HS 820900) includes a commercial invoice detailing the quantity, description, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared for potential requests for technical specifications or product literature to verify classification.

Which common trade agreements offer preferential duty rates for indexable inserts (HS 820900)?

Several trade agreements can provide preferential duty rates for indexable inserts. For instance, the USHTS lists 'Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)' which corresponds to preferential rates under various Free Trade Agreements (FTAs) such as those with Australia (AU), Canada (C), Chile (CL), Colombia (CO), Israel (IL), Japan (JP), South Korea (KR), and others. Similarly, the EU and UK have FTAs with numerous countries that can reduce or eliminate duties on goods classified under 820900. Verification of eligibility and proper documentation (e.g., Certificate of Origin) are essential to benefit from these agreements.

How is the import duty for indexable inserts calculated, and can you provide an example?

Import duty for indexable inserts is typically calculated as a percentage of the declared value (ad valorem duty) or sometimes based on a specific rate per unit (specific duty), or a combination. For an ad valorem duty, the calculation is: Duty Amount = Declared Value × Duty Rate. For example, if importing 10,000 indexable inserts valued at $5.00 each, with a total declared value of $50,000, and the applicable duty rate is 2.70% ad valorem, the duty would be $50,000 × 0.027 = $1,350. If a specific duty applied, such as $0.50 per insert, the duty would be 10,000 inserts × $0.50/insert = $5,000. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the importing country's tariff schedule.