HS 841850 Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment
Quick Answer: Refrigerated and freezing furniture, such as display counters, showcases, and cabinets designed for storage and display, imported under HS code 841850 enters the UK duty-free, the EU at 2.20% ad valorem, and the US at 35% ad valorem (MFN). This classification applies to specialized furniture that integrates refrigeration or freezing capabilities for commercial use, like in retail environments. Importers should be aware of these significant duty rate disparities across major markets. According to CustomTariffs data, careful HS code verification is crucial to ensure accurate duty payments and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418500000 | — | — | — |
| 8418501100 | 0.00 % | — | — |
| 8418501110 | 0.00 % | — | — |
| 8418501190 | 0.00 % | — | — |
| 8418501900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418500000 | 2.20 % | — | — |
| 8418501100 | 2.20 % | — | — |
| 8418501110 | 2.20 % | — | — |
| 8418501190 | 2.20 % | — | — |
| 8418501900 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418500040 | — | — | ["No."] |
| 84185000 | Free | — | — |
| 8418500080 | — | — | ["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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 841850 cover?
This subheading covers specialized furniture designed for both storage and display purposes, which inherently incorporate refrigerating or freezing equipment. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these items are distinct from general refrigeration units. Examples include refrigerated display counters for food service, chilled showcases for beverages, or freezer chests with integrated display features, all designed to maintain specific low temperatures for the stored goods while presenting them to customers.
What falls outside HS 841850?
The following products are excluded from HS 841850: standalone refrigeration or freezing units not integrated into furniture designed for storage and display, such as chest freezers or upright refrigerators without display features. Also excluded are general furniture items that do not incorporate refrigerating or freezing equipment, even if used for display. For instance, a simple wooden display cabinet or a metal storage chest falls under different headings within Chapter 94 (Furniture), and a commercial refrigerator without a display function would be classified under HS 8418.10 or 8418.21.
What are common classification mistakes for HS 841850?
A common error is misclassifying standalone refrigeration units that happen to be placed in a retail environment without being integrated into a display furniture structure. This often arises from misunderstanding General Rule of Interpretation (GRI) 3(b) of the Harmonized System, which states that goods composed of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. In this case, the essential character is the integrated refrigerated display furniture, not just the refrigeration unit itself.
How should importers classify products under HS 841850?
The correct procedure for classifying products under HS 841850 involves a thorough examination of the product's design and function. Importers and customs brokers must ascertain if the item is a piece of furniture primarily intended for storage and display, and critically, if it incorporates refrigerating or freezing equipment as an integral part. Reviewing the product's technical specifications, marketing materials, and comparing them against the WCO Explanatory Notes and specific national tariff definitions is crucial for accurate classification.
How is the duty calculated for products under HS 841850?
A commercial refrigerated display showcase weighing 250 kg and declared at a customs value of $5,000 USD would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 20% of $5,000 USD = $1,000.00. This specific rate applies to goods from countries not benefiting from preferential trade agreements or special tariff programs.
Which trade agreements reduce duties for HS 841850?
Several free trade agreements may reduce the applicable duty rate for HS 841850, 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. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for eligible goods originating from the UK or EU. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific jurisdiction and product origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 841850?
The import duty rates for HS code 841850, 'Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment,' vary significantly by country. For example, under the US Harmonized Tariff Schedule, the General (MFN) duty rate is 3.9% ad valorem. In the European Union, under the TARIC system, the rate can range from 0.00% to 4.00% ad valorem depending on the specific product and origin. The UK Trade Tariff also shows varying rates, often around 2.20% ad valorem for most favored nation (MFN) imports. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
What are the key classification criteria for goods under HS code 841850?
To be classified under HS code 841850, an item must meet two primary criteria: 1) It must be a piece of furniture designed for storage and display, such as a chest, cabinet, display counter, or showcase. 2) This furniture must incorporate refrigerating or freezing equipment. The refrigerating or freezing function must be integral to the furniture's primary purpose of storage and display, not merely an incidental feature. For instance, a standalone refrigerator is not classified here; it must be a display cabinet with built-in cooling.
How is the import duty for HS 841850 calculated, and can you provide an example?
Import duty for HS code 841850 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if a display cabinet with refrigeration equipment (classified under 841850) is imported into the United States with a declared value of $10,000, and the MFN duty rate is 3.9%, the import duty would be calculated as: $10,000 (value) × 0.039 (duty rate) = $390. Always ensure the customs value is determined according to the importing country's valuation rules.
Are there preferential duty rates available for HS code 841850 under trade agreements?
Yes, preferential duty rates may be available for goods classified under HS code 841850 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the European Union, or the United Kingdom might qualify for reduced or zero duty rates. To claim preferential treatment, importers typically need to provide a certificate of origin or other proof of eligibility as required by the specific trade agreement.
What documentation is typically required when importing goods under HS code 841850?
When importing goods classified under HS code 841850, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a customs declaration. Depending on the importing country and the specific product, additional documentation may be necessary, such as a certificate of origin to claim preferential duty rates, or specific safety and health certifications related to electrical components or food-grade materials used in the refrigerating equipment. Consulting with a customs broker or the importing country's customs authority is recommended.