HS 841989 Other
Quick Answer: Machinery imported under HS 841989 enters the EU at rates up to 2.40% ad valorem, the UK at 0.00% ad valorem, and the US at rates up to 35% ad valorem. This residual classification, "Other," applies to machinery for the treatment of materials by a process involving the change of temperature, not specifically listed elsewhere in Chapter 84. This includes equipment like industrial ovens, dryers, and certain types of heat exchangers not covered by more specific headings. Importers should exercise caution, as the broad nature of this code necessitates careful review of the specific equipment's function to ensure correct classification and avoid potential penalties. According to CustomTariffs data, the significant duty rate variation across major markets highlights the importance of pre-importation classification verification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419899800 | 0.00 % | — | — |
| 8419891000 | 0.00 % | — | — |
| 8419890000 | — | — | — |
| 8419893000 | 0.00 % | — | — |
| 8419899810 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419890000 | — | — | — |
| 8419891000 | 1.70 % | — | — |
| 8419893000 | 2.40 % | — | — |
| 8419899800 | 2.40 % | — | — |
| 8419899810 | 2.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419891000 | Free | — | ["No."] |
| 84198995 | 4.2% | Free (17 programs) | — |
| 8419899540 | — | — | ["No."] |
| 8419899560 | — | — | ["No."] |
| 8419899585 | — | — | ["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 8419.89?
Imports of Other 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, GSP, and 14 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 841989 cover?
This subheading covers other machinery, plant, or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving the change of temperature, such as heating, cooking, roasting, sterilizing, boiling, drying, evaporating, vaporizing, condensing, or cooling, other than machinery of a kind used for domestic purposes. According to the WCO Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this category encompasses a broad range of industrial and laboratory equipment not specifically enumerated in preceding subheadings of 8419, provided they perform a temperature-change process on materials.
What falls outside HS 841989?
The following products are excluded from HS 841989: machinery for domestic purposes (e.g., domestic ovens, refrigerators), equipment specifically designed for the treatment of materials by processes other than those involving a change of temperature (e.g., mechanical mixers, grinding mills), and machinery for specific industrial applications that are classified under more precise headings within Chapter 84 or other chapters. For instance, industrial furnaces and ovens are typically classified under 8417, and certain specialized drying apparatus may fall under other headings if their primary function is not solely temperature change.
What are common classification mistakes for HS 841989?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of machinery that should be placed in more specific headings. For example, equipment primarily designed for chemical reaction under controlled temperature might be mistakenly classified here instead of a heading for chemical processing machinery. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial, ensuring that if a product can be classified under two or more headings, the heading providing the most specific description shall be preferred, or if that is not possible, the heading which occurs earliest in numerical order.
How should importers classify products under HS 841989?
The correct procedure for classifying products under HS 841989 involves a thorough understanding of the product's function and the specific temperature-change processes it performs. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO Harmonized System. If the machinery does not fit into a more specific heading within 8419 or elsewhere in Chapter 84, and it performs a temperature-related treatment of materials, then 841989 is likely appropriate. A detailed technical description of the equipment is essential.
How is the duty calculated for products under HS 841989?
A continuous industrial sterilizer for food products, weighing 5,000 kg and declared at a customs value of $50,000 USD, would attract a US duty of $2,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($50,000 USD × 0.05 = $2,500.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for a product fitting the description of "other" machinery for heat treatment.
Which trade agreements reduce duties for HS 841989?
Several free trade agreements may reduce the applicable duty rate for HS 841989, 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) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific certificate of origin may be required, depending on the agreement and jurisdiction.
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FAQ
What is the general import duty rate for HS code 8419.89?
HS code 8419.89 covers 'Other' machinery, plant, or laboratory 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 the like, not elsewhere specified or included in this chapter. The Most Favored Nation (MFN) duty rate for this classification can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.40% ad valorem. Importers should always consult the most current HTSUS for the definitive rate applicable at the time of import.
Are there preferential duty rates available for HS code 8419.89 under trade agreements?
Yes, preferential duty rates may be available for goods classified under HS 8419.89 depending on the country of origin and applicable trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin requirements for the specific trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Always verify the specific provisions of relevant FTAs, such as the USMCA or EU trade agreements, as duty rates can differ significantly.
How is the import duty for HS code 8419.89 calculated if it's an ad valorem rate?
For ad valorem duties, the calculation is based on a percentage of the declared customs value of the imported goods. For example, if a piece of equipment classified under HS 8419.89 has a customs value of $10,000 and the applicable duty rate is 2.40% ad valorem, the duty amount would be calculated as: $10,000 (Customs Value) × 0.024 (Duty Rate) = $240.00. The customs value typically includes the price paid or payable, plus any costs for international shipment and insurance up to the port of entry.
What documentation is typically required when importing goods under HS code 8419.89?
When importing machinery or equipment under HS code 8419.89, standard import documentation is usually required. This includes a commercial invoice detailing the description of goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the specific nature of the equipment and its intended use, additional documentation might be necessary, such as technical specifications, operating manuals, or certifications related to safety or environmental standards. For preferential duty claims, a certificate of origin is crucial.
What are the key criteria for classifying machinery under HS 8419.89 as 'Other'?
The classification of machinery under HS 8419.89 as 'Other' applies when the equipment performs a process involving a change of temperature (heating, cooling, drying, etc.) but does not fit into more specific headings within Chapter 84 of the Harmonized System. Importers and customs brokers must first review the Explanatory Notes to the Harmonized System for Chapter 84 and the specific subheadings within 84.19. If the machinery's primary function is temperature-related treatment of materials and it is not specifically enumerated elsewhere (e.g., in headings for ovens, furnaces, or specific food processing machinery), then 8419.89 is the appropriate classification. A thorough understanding of the machine's operational principle and intended use is vital.