HS 841960 Machinery for liquefying air or other gases
Quick Answer: Machinery for liquefying air or other gases imported under HS 841960 enters the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying from 4.2% ad valorem to Free, depending on the country of origin. This classification covers equipment designed to cool and condense atmospheric gases, such as nitrogen and oxygen, into liquid form, often for industrial or medical applications. Importers should be aware of potential preferential duty rates in the US based on trade agreements. CustomTariffs aggregates this information, highlighting the importance of verifying specific origin-based duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419600000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 841960 | — | — | — |
| 8419601000 | 4.2% | Free (17 programs) | ["No."] |
| 8419605000 | Free | — | ["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 8419.60?
Imports of Machinery for liquefying air or other gases 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, and 15 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?
How to Classify This HS Code?
What products does HS 841960 cover?
This subheading covers machinery specifically designed for the process of liquefying air or other gases. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes apparatus that lowers the temperature of gases to a point where they transition into a liquid state, such as air liquefiers and nitrogen liquefaction plants. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the primary function of gas liquefaction through refrigeration or expansion processes.
What falls outside HS 841960?
The following products are excluded from HS 841960: machinery for the separation of gases (which falls under 8421.39), general refrigeration equipment not specifically for gas liquefaction (e.g., refrigerators for food preservation, classified under 8418), and equipment for the compression of gases without liquefaction (classified under 8414). For instance, a simple air compressor used for inflating tires, even if it generates heat, is not a liquefaction machine and would be classified elsewhere, typically under 8414.80.
What are common classification mistakes for HS 841960?
A common error is misclassifying complex integrated systems. For example, if a plant's primary function is gas separation and liquefaction is a secondary or incidental process, the entire unit might be classified under the heading for gas separation machinery (8421.39) rather than 841960, depending on the predominant function as per General Rule of Interpretation (GRI) 3. Importers may also mistakenly classify cryogenic pumps or storage tanks, which are accessories, under this subheading instead of their own specific codes.
How should importers classify products under HS 841960?
The correct procedure for classifying machinery under HS 841960 involves a thorough examination of the equipment's design and primary operational purpose. Importers and customs brokers must ascertain if the machinery's core function is the liquefaction of air or other gases, typically through cryogenic processes. Reviewing technical specifications, operational manuals, and manufacturer declarations is crucial. Consulting the WCO Explanatory Notes and relevant national tariff schedules, such as the UK Trade Tariff, will provide definitive guidance on the intended use and technical characteristics.
How is the duty calculated for products under HS 841960?
A Linde L70 industrial air liquefier, declared at a customs value of $500,000 USD, would attract a US duty of $25,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $500,000 = $25,000. This rate applies to imports from countries not benefiting from preferential trade agreements or specific duty exemptions.
Which trade agreements reduce duties for HS 841960?
Several free trade agreements may reduce the applicable duty rate for HS 841960, 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. Additionally, the EU's Generalized Scheme of Preferences (GSP) may offer preferential rates, often Free, for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU trade agreements.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 841960 (Machinery for liquefying air or other gases) in the United States?
The standard Most Favored Nation (MFN) duty rate for machinery for liquefying air or other gases, classified under HS code 841960, is 3.5% ad valorem. This rate is applied to the declared customs value of the imported goods. For example, if a shipment of this machinery has a customs value of $100,000, the duty would be $3,500 (3.5% of $100,000). Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the US International Trade Commission (USITC) for the most current duty rates and any potential updates or specific exclusions.
Are there preferential duty rates available for HS code 841960 under various trade agreements?
Yes, preferential duty rates may be available for HS code 841960 depending on the country of origin and applicable trade agreements. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may qualify for a 0.00% duty rate. Other trade agreements, such as those with Australia (AU), Chile (CL), or South Korea (KR), may also offer duty-free entry (Free). Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim these preferential rates. Always verify the specific requirements and eligible countries for each trade agreement.
What are the key classification criteria for goods to be classified under HS code 841960?
To be classified under HS code 841960, the machinery must be specifically designed and primarily used for the process of liquefying air or other gases. This typically involves equipment that uses refrigeration cycles, expansion turbines, or other thermodynamic processes to reduce the temperature of gases to their liquid state. The machinery should be dedicated to this liquefaction function, distinguishing it from general refrigeration or gas separation equipment that might have broader applications. Refer to the Explanatory Notes of the Harmonized System (HS) provided by the World Customs Organization (WCO) for detailed guidance on classification principles.
What documentation is typically required when importing machinery under HS code 841960?
When importing machinery classified under HS code 841960, standard import documentation will be required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of importation and the specific trade agreement being invoked, a Certificate of Origin may be necessary to claim preferential duty rates. Manufacturers' specifications or technical data sheets that clearly describe the function of the machinery as being for liquefying air or other gases can be helpful to substantiate the HS classification. It is advisable for importers and customs brokers to consult the customs authorities of the importing country for a comprehensive list of required documents.
How is the duty calculated for HS code 841960 if it's subject to a 4.2% ad valorem rate and the goods are also subject to a specific duty?
HS code 841960 may, in some jurisdictions or under specific circumstances, be subject to a combination of ad valorem and specific duties, or only one type. Assuming a hypothetical scenario where a 4.2% ad valorem duty applies and the customs value of the imported liquefaction machinery is $50,000, the ad valorem duty would be $2,100 (4.2% of $50,000). If there were also a specific duty, for example, $10 per unit, and 5 units were imported, an additional $50 would be levied. The total duty would be the sum of all applicable duties. Always confirm the exact duty structure (ad valorem, specific, or compound) with the official tariff schedule of the importing country, such as the EU's TARIC database or the UK Trade Tariff.