HS 840999 Other
Quick Answer: Parts and accessories for engines of heading 8407 or 8408 imported under HS 840999 enter the UK at 2.00%, the EU at 2.70%, and the US with a range of rates including Free and 35% ad valorem. This residual classification applies to components for spark-ignition internal combustion piston engines and compression-ignition internal combustion piston engines that are not specifically enumerated elsewhere within heading 8409. Importers should exercise caution as this "other" category can encompass a wide array of items, necessitating careful verification of specific product descriptions against national tariff schedules. According to CustomTariffs data, the variability in US rates highlights the importance of precise classification to benefit from preferential treatment where applicable.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8409990000 | 2.00 % | — | — |
| 8409990010 | 2.00 % | — | — |
| 8409990035 | 2.00 % | — | — |
| 8409990055 | 2.00 % | — | — |
| 8409990070 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8409990000 | 2.70 % | — | — |
| 8409990010 | 2.70 % | — | — |
| 8409990035 | 2.70 % | — | — |
| 8409990055 | 2.70 % | — | — |
| 8409990070 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8409999110 | — | — | ["No.","kg"] |
| 840999 | — | — | — |
| 8409991040 | — | — | ["kg"] |
| 8409991080 | — | — | ["kg"] |
| 8409999190 | — | — | ["kg","No."] |
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 8409.99?
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 840999 cover?
This subheading covers "Other" parts and accessories for engines of heading 8407 or 8408, not specifically enumerated elsewhere within heading 8409. According to the World Customs Organization's Harmonized System Nomenclature, this residual category captures components such as gaskets, seals, and certain specialized fittings that do not fall under more specific subheadings like 840991 (for spark-ignition internal combustion piston engines) or 840999 (for compression-ignition internal combustion piston engines). Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm its role as a catch-all for engine parts not otherwise specified.
What falls outside HS 840999?
The following products are excluded from HS 840999: complete engines of heading 8407 or 8408, parts specifically classified under more detailed subheadings within 8409 (e.g., pistons, piston rings, cylinder liners), and parts for other types of machinery. For instance, exhaust systems for vehicles are typically classified under heading 8708, while fuel injection systems for diesel engines, if considered complete units, might be classified under 840991 or 840999 depending on the engine type they are designed for, but individual components like turbochargers are often classified separately under 8411.99.
What are common classification mistakes for HS 840999?
A common error is misclassifying parts that have a more specific classification under other headings or subheadings. For example, a complete fuel injection pump designed for a diesel engine might be classified under 840999, but if it's a specialized component with a distinct function, it could fall under a more precise subheading. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, is crucial to avoid misclassification, ensuring that the most specific heading and subheading are applied first.
How should importers classify products under HS 840999?
The correct procedure for classifying products under HS 840999 involves a thorough examination of the product's function, composition, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., the USITC HTS, EU TARIC, or UK Trade Tariff) and review the explanatory notes for heading 8409. If the part is not specifically listed in a more precise subheading within 8409, and it is indeed a component for an engine of heading 8407 or 8408, then 840999 becomes the appropriate classification.
How is the duty calculated for products under HS 840999?
A set of 100 assorted engine gaskets for a 2018 Ford F-150 (a spark-ignition engine) declared at a customs value of $500 USD would, under the USITC HTS, attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 84099990 (which is the specific US code for "other" parts for spark-ignition engines).
Which trade agreements reduce duties for HS 840999?
Several free trade agreements may reduce the applicable duty rate for HS 840999, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying engine parts originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 840999 in major markets like the US, EU, and UK?
HS code 840999, which covers 'Other' parts and accessories for engines of heading 8407 or 8408, has varying duty rates. For instance, in the United States, the Most Favored Nation (MFN) duty rate is typically 2.5% ad valorem. In the European Union, under the TARIC system, the rate can also be around 2.5% ad valorem, though specific rates may differ based on the exact product and origin. The UK Trade Tariff also shows a standard rate around 2.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can change and be influenced by trade agreements or specific product characteristics.
How is the import duty for HS 840999 calculated, and can you provide an example?
Import duty for HS 840999 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 engine parts classified under 840999 has a declared customs value of $10,000 USD and the applicable duty rate is 2.5%, the import duty would be calculated as: $10,000 (Value) × 0.025 (Duty Rate) = $250 USD. Always ensure your customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What documentation is typically required for importing goods under HS code 840999?
When importing parts and accessories for engines under HS code 840999, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, 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 origin and destination country, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature if customs authorities require further clarification for classification.
Are there preferential duty rates available for HS 840999 under common trade agreements, such as USMCA or EU trade deals?
Yes, preferential duty rates may be available for HS code 840999 under various trade agreements, provided the goods meet the rules of origin stipulated in those agreements. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying engine parts originating from Canada or Mexico might receive preferential treatment, potentially resulting in a lower or zero duty rate when imported into the United States. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that could offer reduced tariffs on goods classified under 840999 if they originate from those partner countries. Importers must obtain a valid certificate of origin and ensure compliance with the specific rules of origin for the relevant trade agreement to benefit from these preferential rates.
What are the classification criteria for HS code 840999, and what distinguishes it from other headings for engine parts?
HS code 840999 falls under heading 8409, which specifically covers 'Parts and accessories suitable for use solely or principally with spark-ignition internal combustion piston engines of heading 8407 or with compression-ignition internal combustion piston engines of heading 8408.' The '999' subheadings typically denote 'Other' parts not specifically listed elsewhere within heading 8409. Classification hinges on whether the part is exclusively or primarily intended for these specific types of engines. If a part is designed for a broader range of machinery or engines not covered by headings 8407 or 8408, it would be classified elsewhere. For example, general industrial fasteners or common electrical components might fall under different HS codes if their primary use is not specific to these engines. Consulting the Explanatory Notes to the Harmonized System and national tariff rulings is essential for precise classification.