HS 841981 Other machinery, plant and equipment
Quick Answer: Machinery for the treatment of materials by a process involving the change of temperature, such as heating, cooling, or drying, imported under HS 8419.81 enters the UK duty-free, the EU at rates up to 2.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This classification encompasses a broad spectrum of industrial equipment, including ovens, kilns, dryers, and refrigeration units not specifically covered elsewhere. Importers should carefully consult the specific subheadings within 8419.81 for each jurisdiction to determine the precise duty rate applicable to their goods, as variations exist. CustomTariffs aggregates this tariff data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419810000 | — | — | — |
| 8419812000 | — | — | — |
| 8419812010 | 0.00 % | — | — |
| 8419812090 | 0.00 % | — | — |
| 8419818000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419810000 | — | — | — |
| 8419812000 | — | — | — |
| 8419812010 | — | — | — |
| 8419812090 | 2.70 % | — | — |
| 8419818000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 841981 | — | — | — |
| 8419815040 | — | — | ["No."] |
| 84198190 | Free | — | — |
| 8419819080 | — | — | ["No."] |
| 84198150 | Free | — | — |
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 841981 cover?
This subheading covers other machinery, plant, and equipment for the treatment of materials by a process involving the change of temperature, such as heating, cooking, roasting, sterilizing, drying, evaporating, vaporizing, condensing, or cooling, other than machinery of a kind used for domestic purposes. According to the World Customs Organization's Harmonized System Explanatory Notes, this category is broad and includes specialized equipment for industrial processes, provided they are not specifically classified elsewhere or are for domestic use. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific exclusions and inclusions within this category.
What falls outside HS 841981?
The following products are excluded from HS 841981: machinery for domestic purposes (e.g., domestic ovens or refrigerators), machinery for the treatment of materials by processes other than those involving a change of temperature (e.g., mechanical presses), and machinery specifically enumerated in other headings within Chapter 84. For instance, industrial refrigerators and freezers for food preservation are typically classified under HS 8418, and certain specialized drying apparatus for specific industries might have their own distinct headings, such as those for agricultural products.
What are common classification mistakes for HS 841981?
A common error is misinterpreting the primary function of the machinery. If a machine performs a process involving temperature change as a secondary function, or if its primary function is mechanical or chemical, it may not belong in this heading. For example, a machine that primarily grinds materials but also incorporates a heating element for a minor drying effect would likely be classified based on its grinding function. Adherence to General Interpretative Rule 3(b) for composite goods, which prioritizes the essential character, is crucial.
How should importers classify products under HS 841981?
The correct procedure for classifying products under HS 841981 involves a thorough examination of the machinery's operational principles and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes of the WCO. Understanding the specific process (heating, cooling, drying, etc.) and ensuring it is not covered by a more specific heading or an exclusion is paramount. A detailed product description and technical specifications are essential for accurate classification.
How is the duty calculated for products under HS 841981?
A commercial industrial oven for baking bread, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 841981.9000, which is a common sub-classification for such ovens.
Which trade agreements reduce duties for HS 841981?
Several free trade agreements may reduce the applicable duty rate for HS 841981, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) can also offer reduced or Free duty rates for originating goods from certain developing countries. Documentation typically required includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and origin country, to claim preferential treatment.
```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 841981?
The import duty rates for HS code 841981, which covers 'Other machinery, plant and equipment for the treatment of materials by a process involving the change of temperature, such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, liquefying, cooling, or refrigerating, other than the household type machinery', vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 2.70% ad valorem. In the European Union, under the TARIC system, rates can range from 0.00% to 3.5% ad valorem, depending on the specific product and origin. The UK Trade Tariff also shows varied rates, with many items listed as 'Free'. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your goods.
How is the import duty for HS code 841981 calculated, and can you provide an example?
The import duty for HS code 841981 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods (customs value). For instance, if a specific type of industrial pasteurizer classified under 841981 has a declared customs value of $10,000 USD and the applicable MFN duty rate in the US is 2.70%, the import duty would be calculated as: $10,000 (Value) × 0.0270 (Duty Rate) = $270.00 (Duty Amount). Always ensure you are using the correct customs value, which may include costs like freight and insurance, as per the importing country's regulations.
What are the key classification criteria for goods falling under HS code 841981?
Goods are classified under HS code 841981 if they are machinery, plant, or equipment designed for industrial processes involving a change in temperature, such as heating, cooling, drying, or sterilizing, and are not specifically covered by other headings within Chapter 84 of the Harmonized System. This includes equipment like industrial ovens, pasteurizers, sterilizers, evaporators, and industrial refrigerators used for material treatment. Crucially, the machinery must perform a temperature-related process on materials. Household-type machinery for these functions is excluded and falls under different headings.
Which trade agreements commonly offer preferential duty rates for goods classified under HS code 841981?
Preferential duty rates for HS code 841981 are often available under various Free Trade Agreements (FTAs) and preferential trade schemes. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer reduced or zero duties for qualifying goods originating from Canada or Mexico. The EU's TARIC system incorporates preferential rates for goods originating from countries with which the EU has preferential trade agreements, such as those with EFTA states or countries covered by the EU's Stabilization and Association process. Similarly, the UK Trade Tariff lists preferential rates for goods from countries with which the UK has trade agreements post-Brexit. To claim preferential treatment, importers must ensure the goods meet the rules of origin and possess the necessary proof of origin documentation, such as a certificate of origin.
What documentation is typically required when importing machinery under HS code 841981?
When importing machinery classified under HS code 841981, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the machinery, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates, technical specifications or manuals to verify classification, and potentially safety or compliance certificates (e.g., CE marking for the EU, UL certification for the US) to ensure the equipment meets local safety and electrical standards. Importers and customs brokers should verify the specific requirements with the customs authorities of the destination country.