HS 841899 Other
Quick Answer: Parts and accessories for refrigerating or freezing equipment, not elsewhere specified, enter the UK duty-free, the EU at 2.20% ad valorem, and the US at rates ranging from Free to 35% ad valorem. HS code 841899 serves as a residual category for components of refrigeration and freezing machinery that do not fit into more specific subheadings. Importers should carefully review the specific nature of the part or accessory to ensure correct classification, as misclassification can lead to incorrect duty assessments. CustomTariffs aggregates this data, highlighting the varying tariff treatments across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418991081 | 0.00 % | — | — |
| 8418991087 | 0.00 % | — | — |
| 8418999000 | 0.00 % | — | — |
| 8418999010 | 0.00 % | — | — |
| 8418999020 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8418990000 | 2.20 % | — | — |
| 8418991000 | 2.20 % | — | — |
| 8418991010 | 2.20 % | — | — |
| 8418991081 | 2.20 % | — | — |
| 8418991087 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 841899 | — | — | — |
| 84189980 | Free | — | — |
| 8418998005 | — | — | ["No."] |
| 8418998010 | — | — | ["No."] |
| 8418998020 | — | — | ["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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 841899 cover?
This subheading covers parts and accessories for refrigerating or freezing machinery and equipment, not elsewhere specified or included within Heading 8418. According to the World Customs Organization's Harmonized System Nomenclature, this includes components like compressors, condensers, evaporators, and control mechanisms that are specifically designed for use in refrigerators, freezers, and other refrigeration units, but do not constitute a complete machine or apparatus themselves. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for miscellaneous refrigeration parts.
What falls outside HS 841899?
The following products are excluded from HS 841899: complete refrigerating or freezing machinery and equipment of Heading 8418, such as standalone refrigerators or industrial freezers. Also excluded are parts and accessories for other machinery and equipment not specifically designed for refrigeration, even if they might be adaptable. For instance, general-purpose electrical motors or pumps not exclusively intended for refrigeration units would be classified under their respective headings, typically in Chapter 85.
What are common classification mistakes for HS 841899?
A common error is misclassifying components that are integral to a complete machine, or conversely, classifying a complete machine as a part. For example, a fully assembled refrigeration unit, even if smaller than a standard appliance, should not be classified here. Conversely, a simple component like a gasket, if not specifically for refrigeration, would not fall under this subheading. Adherence to General Interpretative Rule 1 and Rule 3 is crucial to ensure the correct classification based on the essential character of the item.
How should importers classify products under HS 841899?
The correct procedure for classifying products under HS 841899 involves a detailed examination of the product's function and its specific design. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the part is not specifically enumerated in a more precise subheading within 8418, and it is clearly a component for refrigerating or freezing equipment, then 841899 is the appropriate classification.
How is the duty calculated for products under HS 841899?
A specific refrigeration compressor weighing 15 kg and declared at a customs value of $300 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($300 USD × 0.05 = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of refrigerating or freezing machinery.
Which trade agreements reduce duties for HS 841899?
Several free trade agreements may reduce the applicable duty rate for HS 841899, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying parts originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is required. Additionally, for certain developing countries under the Generalized System of Preferences (GSP), a GSP Form A may be necessary to achieve a reduced or duty-free rate.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 841899?
HS code 841899 covers 'Other' parts and accessories for refrigerating and freezing equipment. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In contrast, the UK Global Tariff lists a rate of 3.5% ad valorem for this code. It is crucial to consult the specific tariff schedule of the destination country for accurate duty information. The US International Trade Commission (USITC) website and the UK Trade Tariff are authoritative sources for this data.
How is the import duty for HS code 841899 calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applied by the importing country. Many countries use an ad valorem rate, which is a percentage of the declared value of the goods. For instance, if a country applies a 3.5% ad valorem duty rate to parts classified under 841899, and the declared value of the imported parts is $10,000 USD, the duty would be calculated as: $10,000 (Value) × 3.5% (Duty Rate) = $350 USD. Always ensure the declared value is accurate and compliant with customs regulations.
What are the classification criteria for parts and accessories under HS code 841899?
HS code 841899 is a residual category for parts and accessories of refrigerating or freezing equipment (covered by heading 8418) that are not specifically classified elsewhere in the tariff. Classification hinges on whether the item is an integral component or accessory designed for use with refrigerating or freezing machinery. This includes items like specialized valves, seals, certain types of insulation, or mounting hardware not elsewhere specified. If a part has a more specific HS code within Chapter 84 or even within heading 8418 itself, that more specific code should be used. Consult the Explanatory Notes to the Harmonized System for detailed guidance.
Are there preferential duty rates available for HS code 841899 under trade agreements?
Yes, preferential duty rates may be available depending on the origin of the goods and the trade agreements in force between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States might qualify for duty-free entry under the MFN rate of 0.00%, effectively reinforcing the preferential benefit. Similarly, the EU's TARIC database can provide information on preferential rates applicable under various EU trade agreements. Importers must ensure they meet all rules of origin requirements and possess the necessary documentation, such as a certificate of origin, to claim preferential treatment.
What documentation is typically required for importing goods classified under HS code 841899?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 841899, specific documentation may include proof of origin to claim preferential duty rates, especially if the goods originate from a country with a trade agreement. Depending on the importing country's regulations and the nature of the parts, a manufacturer's declaration or technical specifications might be requested to verify the intended use and ensure compliance with safety or technical standards. Always verify the specific requirements with the customs authority of the destination country.