HS 840991 Other
Quick Answer: Parts and accessories for spark-ignition internal combustion engines imported under HS 840991 enter the UK at 2.00%, the EU at 2.70%, and the US at rates ranging from Free to 10%. This residual classification applies to components not specifically listed elsewhere within heading 8409, which generally covers parts for engines of heading 8407 and 8408. Importers and customs brokers should carefully review the specific engine type and the exact nature of the part to ensure correct classification, as subheadings within 840991 can vary significantly by jurisdiction. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8409910000 | 2.00 % | — | — |
| 8409910033 | 2.00 % | — | — |
| 8409910015 | 2.00 % | — | — |
| 8409910028 | 2.00 % | — | — |
| 8409910035 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8409910000 | 2.70 % | — | — |
| 8409910015 | 2.70 % | — | — |
| 8409910028 | 2.70 % | — | — |
| 8409910033 | 2.70 % | — | — |
| 8409910035 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84099110 | Free | — | — |
| 8409911060 | — | — | ["kg"] |
| 8409911040 | — | — | ["kg"] |
| 8409911080 | — | — | ["kg"] |
| 8409913000 | 2.5% | Free (18 programs) | ["No.","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 8409.91?
Imports of Other 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 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840991 cover?
This subheading covers parts and accessories for engines of heading 8407 or 8408, not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes components like pistons, piston rings, cylinder liners, valves, and valve guides specifically designed for internal combustion piston engines. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for engine parts not explicitly covered by more specific subheadings within 8409.
What falls outside HS 840991?
The following products are excluded from HS 840991: complete engines, which are classified under heading 8407 or 8408, and parts for engines of heading 8407 or 8408 that are specifically enumerated in more precise subheadings within 8409, such as turbochargers or fuel injection systems. For instance, a complete engine assembly would not fall here, nor would a spark plug, which is typically classified under HS 8511.10. Parts for non-piston engines, like gas turbines, are also excluded.
What are common classification mistakes for HS 840991?
A common error is misclassifying general-purpose mechanical parts as engine-specific components under HS 840991. This often occurs when a part, such as a bolt or a gasket, could be used in multiple applications but is not exclusively designed for an engine of heading 8407 or 8408. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a part has a more specific classification elsewhere, it should not be classified under this "other" subheading.
How should importers classify products under HS 840991?
The correct procedure for classifying products under HS 840991 involves a thorough examination of the product's intended use and design. Importers and customs brokers must determine if the part is specifically manufactured for internal combustion piston engines of heading 8407 or 8408 and if it is not covered by a more specific subheading within 8409. Consulting official tariff schedules like the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 840991?
A set of 100 piston rings for a gasoline engine, weighing 5 kg and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $1,500 USD = $150.00). If the piston rings were classified under a specific part number that had a per-kilogram duty, the calculation would differ accordingly, but for this general "other" category, ad valorem is common.
Which trade agreements reduce duties for HS 840991?
Several free trade agreements may reduce the applicable duty rate for HS 840991, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP benefits often necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 840991?
HS code 840991 covers 'Parts and accessories of the engines of heading 8407 or 8408, other'. Duty rates vary significantly by importing country. For example, the United States' Most Favored Nation (MFN) rate is 2.5% ad valorem. The European Union's TARIC system may have different rates depending on the specific part and origin, often ranging from 0% to 4.7% ad valorem. The UK Trade Tariff also shows varied rates, with some parts falling under a 2.7% ad valorem duty. Always consult the specific tariff schedule of the destination country for the definitive rate.
How is the import duty for HS 840991 calculated, and can you provide an example?
Import duty is typically calculated as a percentage of the declared value of the goods (ad valorem) or on a per-unit basis (specific duty), or a combination. For HS 840991, most duties are ad valorem. For instance, if a shipment of engine parts classified under 840991 has a declared customs value of $10,000 and the applicable duty rate is 2.5% ad valorem, the duty calculation would be: $10,000 (Value) × 0.025 (Duty Rate) = $250 (Duty Amount). It is crucial to ensure the customs value is correctly determined according to WCO valuation rules.
Are there preferential duty rates available for HS code 840991 under trade agreements?
Yes, preferential duty rates may be available for parts and accessories of engines (HS 840991) under various free trade agreements (FTAs). For example, goods originating from countries with FTAs with the United States, the EU, or the UK may qualify for reduced or zero duties. Importers must ensure that the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment.
What documentation is typically required when importing goods under HS code 840991?
Standard import documentation for HS 840991 includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the engine parts, additional documentation might be required. This could include a certificate of origin (especially if claiming preferential duties), technical specifications or drawings to confirm classification, and potentially safety or emissions compliance certificates. Consult the customs authority of the importing country for a comprehensive list.
What are the key criteria for classifying parts and accessories under HS 840991 versus other headings?
HS code 840991 is for 'other' parts and accessories of engines of heading 8407 (spark-ignition internal combustion piston engines) or 8408 (compression-ignition internal combustion piston engines). The primary classification criteria are that the item must be a part or accessory specifically designed for or adapted to these types of engines. If a part is specifically listed under another heading (e.g., electrical parts under Chapter 85), it would be classified there. If it's a general-purpose tool or part not exclusively for these engines, it would likely fall under a different heading. The Explanatory Notes to the Harmonized System provide detailed guidance on distinguishing parts and accessories.