HS 841861 Other refrigerating or freezing equipment; heat pumps
Quick Answer: Other refrigerating or freezing equipment, and heat pumps, imported under HS 841861 enter the UK duty-free, the EU at 2.20% ad valorem, and the US at 35% ad valorem (MFN). This classification encompasses a broad range of cooling and heating apparatus not specifically listed elsewhere in Chapter 84, such as industrial chillers, specialized freezing units, and heat pump systems for space heating or cooling. Importers should be aware of potential variations in specific subheadings and their associated duty rates across jurisdictions, as well as any applicable non-tariff measures. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418610000 | — | — | — |
| 8418610091 | 0.00 % | — | — |
| 8418610010 | 0.00 % | — | — |
| 8418610099 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418610000 | — | — | — |
| 8418610010 | — | — | — |
| 8418610091 | 2.20 % | — | — |
| 8418610099 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418610100 | 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 841861 cover?
This subheading covers "Other refrigerating or freezing equipment; heat pumps," as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes a broad range of machinery and apparatus designed for refrigeration or freezing, not specifically enumerated in preceding subheadings of 8418. It also encompasses heat pumps, which are devices that transfer thermal energy from a source to a destination, often used for heating or cooling buildings. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm the inclusion of standalone units and systems for industrial, commercial, and domestic applications, provided they are not classified elsewhere.
What falls outside HS 841861?
The following products are excluded from HS 841861: complete refrigerating or freezing cabinets, chests, and display counters (HS 841821-841829), ice cream making machines (HS 841830-841840), and parts and accessories of refrigerating or freezing equipment (HS 841891-841899). Additionally, air conditioning machines that do not incorporate a refrigerating unit for cooling air, but rather use other means of cooling, are typically classified under HS 8479. Equipment primarily designed for industrial processes that incidentally involve refrigeration, but where refrigeration is not the principal function, may also be classified elsewhere.
What are common classification mistakes for HS 841861?
A common error is misclassifying heat pumps that are integrated into larger systems, such as central air conditioning units where the primary function is air treatment rather than heat transfer. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify standalone refrigeration units designed for specific industrial processes, such as those for food preservation or chemical cooling, under this subheading when a more specific heading exists for that particular application. Ensuring the primary function of the equipment is correctly identified is crucial.
How should importers classify products under HS 841861?
The correct procedure for classifying products under HS 841861 involves a thorough examination of the product's design, function, and components. Importers and customs brokers must consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the equipment is primarily for refrigeration or freezing, or if it functions as a heat pump. If the equipment is a heat pump, its primary purpose (heating or cooling) and its integration into other systems must be assessed to differentiate it from other classifications.
How is the duty calculated for products under HS 841861?
A commercial ice maker, weighing 150 kg and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 841861.90, which covers other refrigerating or freezing equipment, including ice makers.
Which trade agreements reduce duties for HS 841861?
Several free trade agreements may reduce the applicable duty rate for HS 841861, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. The top origin countries benefiting from such preferential rates would typically include Canada and Mexico. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is generally required, attesting that the goods meet the USMCA rules of origin. Other agreements may also offer reduced rates depending on the specific product and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 841861?
The Most Favored Nation (MFN) duty rate for HS code 841861, 'Other refrigerating or freezing equipment; heat pumps,' can vary significantly by country. For example, under the US tariff schedule (USITC), the general rate is 2.20% ad valorem. In the EU (TARIC), the rate is often 0.00% ad valorem for many countries, but can be higher for others. The UK Trade Tariff also lists various rates, often around 3.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 841861 calculated, and can you provide an example?
The duty for HS code 841861 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of 'other refrigerating equipment' valued at $10,000 USD is imported into the United States, and the MFN duty rate is 2.20%, the import duty would be calculated as: $10,000 (value) × 0.0220 (duty rate) = $220.00. Always ensure your customs value is accurately declared and includes all assessable charges as per the importing country's regulations.
What are the key classification criteria for goods under HS code 841861?
HS code 841861 covers 'Other refrigerating or freezing equipment; heat pumps.' This classification is for machinery and equipment that perform refrigeration or freezing functions but are not specifically listed under other headings within Chapter 84 (e.g., domestic refrigerators, air conditioning machines). It includes items like industrial chillers, commercial display freezers, and heat pumps used for heating or cooling. The primary criterion is the function of refrigeration, freezing, or heat pumping, excluding items with specific primary functions like ventilation or water purification, even if they incorporate a cooling element.
Are there preferential duty rates or trade agreements that commonly affect imports under HS code 841861?
Yes, preferential duty rates under various trade agreements can significantly impact the duty payable for HS code 841861. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duty rates. Examples include goods imported into the US from countries party to the USMCA (United States-Mexico-Canada Agreement) or into the EU from countries with an Association Agreement. Importers must ensure they meet the rules of origin requirements for the specific trade agreement and have the necessary proof of origin documentation, such as a certificate of origin.
What documentation is typically required for customs clearance of goods classified under HS code 841861?
Standard documentation for customs clearance of goods under HS code 841861 includes a commercial invoice detailing the value, quantity, and description 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 equipment, additional documentation may be required. This could include a certificate of origin (especially if claiming preferential treatment under a trade agreement), import licenses, or specific safety and compliance certificates (e.g., CE marking for the EU, UL listing for the US) to ensure the equipment meets local standards for electrical safety and refrigerants. Consult the customs authority of the destination country for a comprehensive list.