HS 841891 Parts
Quick Answer: Parts for refrigerating or freezing equipment imported under HS 841891 enter the UK duty-free, the EU at 2.20% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This code specifically covers components and spare parts for all types of refrigerating and freezing machinery, including domestic refrigerators, commercial freezers, and industrial chilling units, but excludes complete machines. Importers should verify specific part applicability and confirm the correct duty rate for their intended market, as the US rate can vary significantly based on the specific part and its origin. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418910000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418910000 | 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 841891 cover?
This subheading covers parts and accessories specifically designed for use with refrigerating or freezing equipment of heading 8418, including household or industrial refrigerators, freezers, and combined units. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes components such as compressors, evaporators, condensers, and control mechanisms when imported separately and identifiable as being for these machines. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on components integral to the functioning of refrigeration and freezing apparatus.
What falls outside HS 841891?
The following products are excluded from HS 841891: complete refrigerating or freezing units of heading 8418, general-purpose parts that are not specifically designed for refrigeration equipment (e.g., standard screws or wires), and finished goods that incorporate refrigeration components but are primarily classified elsewhere (e.g., a refrigerated display case classified under heading 8418 or a specialized medical device with a cooling function). Parts for air conditioning machines, even if they use refrigeration principles, are typically classified under heading 8415.
What are common classification mistakes for HS 841891?
A common error is classifying general-purpose components that could be used in various machinery as parts of refrigerating equipment. For instance, a standard electric motor might be mistakenly classified under 841891 if it's intended for a refrigerator, when it should be classified under its general heading (e.g., 8501) unless it's specifically designed and identifiable as a refrigeration compressor or similar specialized part. Adherence to General Interpretative Rule 3(b) for composite goods and Rule 1 for essential character is crucial.
How should importers classify products under HS 841891?
The correct procedure for classifying parts under HS 841891 involves a detailed examination of the component's design and intended use. Importers and customs brokers must verify that the part is specifically manufactured for refrigerating or freezing machinery of heading 8418. Reviewing technical specifications, product catalogs, and manufacturer declarations is essential. If the part is a composite good, the essential character must be determined according to the General Interpretative Rules of the Harmonized System.
How is the duty calculated for products under HS 841891?
A specific refrigerator compressor weighing 15 kg and declared at a customs value of $300 USD would attract a US duty of $30.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($300 USD × 10% = $30.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheadings under 8418.91.00.
Which trade agreements reduce duties for HS 841891?
Several free trade agreements may reduce the applicable duty rate for HS 841891, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation typically required includes a self-certified origin statement for USMCA and a specific origin declaration for CPTPP, depending on the jurisdiction and value thresholds.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general import duty rate for HS code 8418.91?
HS code 8418.91 covers 'Parts' for refrigerating or freezing equipment. The Most Favored Nation (MFN) duty rate in the United States is 2.20% ad valorem. This means the duty is calculated as a percentage of the declared value of the imported parts. For example, if parts valued at $10,000 are imported, the duty would be $10,000 \times 0.0220 = $220.00.
Are there any preferential duty rates available for HS code 8418.91 under trade agreements?
Preferential duty rates for HS code 8418.91 depend on the specific trade agreement between the importing country and the exporting country. For instance, under the United States-Mexico-Canada Agreement (USMCA), eligible parts may receive duty-free treatment (0.00%). Importers must ensure the parts meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.
What are the classification criteria for parts under HS code 8418.91?
Parts classified under HS code 8418.91 are components specifically designed for use in refrigerating or freezing machinery of heading 8418. This includes items like compressors, condensers, evaporators, thermostats, and insulation materials that are integral to the functioning of refrigerators, freezers, and similar equipment. The key is that the part must be dedicated to such machinery and not a general-purpose component.
What documentation is typically required when importing parts under HS code 8418.91?
When importing parts under HS code 8418.91, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, if claiming preferential treatment under a trade agreement (e.g., USMCA, CAFTA-DR), a valid Certificate of Origin or other acceptable proof of origin is mandatory. Specific product safety or environmental compliance documentation may also be required depending on the nature of the parts and the importing country's regulations.
How is the duty calculated if the parts are imported from a country with a Free Trade Agreement (FTA) that grants duty-free status for HS 8418.91?
If parts classified under HS code 8418.91 are imported from a country with which the importing country has an FTA that provides for duty-free treatment for this code, the duty rate would be 0.00% ad valorem. For example, if parts valued at $5,000 are imported under such an agreement, the duty calculation would be $5,000 \times 0.00 = $0.00. The importer must provide the correct proof of origin to substantiate the claim for preferential treatment.