HS 841990 Parts
Quick Answer: Parts for machinery of heading 8419 enter the UK duty-free, the EU at 1.70%, and the US at 45% or free depending on the specific part. This code encompasses components and accessories specifically designed for use with machinery covered by HS heading 8419, which includes apparatus for the treatment of materials by a process involving a change of temperature, such as heating, cooking, roasting, cooling, refrigerating, drying, steaming, baking, evaporating, vaporizing, condensing, or cooling, other than for domestic purposes. Importers should carefully verify the specific part's intended use and the applicable duty rate in each jurisdiction, as the US has a broad range of rates. According to CustomTariffs, understanding these variations is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419900000 | — | — | — |
| 8419901500 | 0.00 % | — | — |
| 8419908500 | — | — | — |
| 8419908510 | 0.00 % | — | — |
| 8419908540 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419900000 | — | — | — |
| 8419901500 | 0.00 % | — | — |
| 8419908500 | — | — | — |
| 8419908510 | — | — | — |
| 8419908540 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8419901000 | Free | — | ["kg"] |
| 8419903000 | Free | — | ["kg"] |
| 8419905040 | — | — | ["kg"] |
| 841990 | — | — | — |
| 8419902000 | Free | — | ["kg"] |
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 8419.90?
Imports of Parts 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 841990 cover?
This subheading covers parts and accessories for machinery of heading 8419, which includes 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, drying, evaporating, vaporizing, condensing, or cooling. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes components specifically designed for such equipment, such as heating elements, control panels, seals, and structural components, provided they are not more specifically classified elsewhere.
What falls outside HS 841990?
The following products are excluded from HS 841990: complete machines of heading 8419, general-purpose parts of base metal (Chapter 73-83), electrical parts and accessories of heading 85, and parts of general use as defined by Note 2 to Section XVI of the Harmonized System. For instance, common screws, nuts, bolts, and general electrical wiring not specifically integrated into the machinery's function would be classified under their respective chapters. Similarly, finished goods that are not solely identifiable as parts of machinery under 8419, such as standalone pumps or fans, would be classified separately.
What are common classification mistakes for HS 841990?
A common error is classifying general-purpose components as parts under HS 841990 when they are not specifically designed for machinery of heading 8419. This often occurs when applying General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify a part that could be used in multiple types of machinery, rather than one exclusively or principally intended for 8419 equipment. Another mistake is overlooking more specific subheadings within 8419 for certain types of parts.
How should importers classify products under HS 841990?
The correct procedure for classifying products under HS 841990 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must determine if the part is specifically manufactured for machinery covered by heading 8419 and if it is not more specifically classified elsewhere. Consulting the WCO Explanatory Notes and the relevant national tariff schedule, such as the USITC HTS or EU TARIC, is crucial. A detailed technical description or diagram of the part, along with information on the specific 8419 machinery it is intended for, will aid in accurate classification.
How is the duty calculated for products under HS 841990?
A replacement heating element for a commercial oven, weighing 2 kg and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN duty rate published in the USITC Harmonized Tariff Schedule (HTS) for HS code 841990.90.90.
Which trade agreements reduce duties for HS 841990?
Several free trade agreements may reduce the applicable duty rate for HS 841990, 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. To claim these preferences, a self-certified origin statement compliant with the specific agreement's requirements is typically needed for USMCA, while other agreements might require specific origin certificates.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 841990 (Parts of machinery for treating materials by change of temperature)?
The import duty rates for HS code 841990 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00% ad valorem. However, preferential rates under trade agreements may also apply. In the European Union, the TARIC system indicates rates that can range from 0.00% to 4.50% ad valorem, depending on the specific origin and trade status. The UK Trade Tariff also shows varying rates, often including 'Free' or low percentages for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty for HS code 841990 calculated, and can you provide an example?
The duty calculation for HS code 841990 typically depends on whether the duty is an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit). If an ad valorem rate applies, the duty is calculated as: Duty = (Customs Value of Goods × Applicable Duty Rate). For example, if the customs value of the imported parts is $10,000 USD and the applicable MFN duty rate is 1.70%, the duty would be $10,000 × 0.0170 = $170.00 USD. If a specific duty applies, it would be calculated per unit (e.g., $0.50 per kilogram). Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required for importing parts classified under HS code 841990?
Standard documentation for importing parts under HS code 841990 generally includes a commercial invoice detailing the description, quantity, unit price, and total value of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the importing country and the specific nature of the parts, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific technical documentation if the parts are subject to safety or regulatory standards. Importers and customs brokers should verify these requirements with the destination country's customs agency.
Are there common trade agreements that provide preferential duty rates for HS code 841990?
Yes, numerous trade agreements can affect duty rates for HS code 841990. For instance, goods originating from countries that are signatories to the World Trade Organization (WTO) may benefit from Most Favored Nation (MFN) rates, which are often lower than general rates. Bilateral or regional trade agreements, such as the United States-Mexico-Canada Agreement (USMCA), the EU's Economic Partnership Agreements (EPAs), or the UK's Free Trade Agreements, often provide for reduced or duty-free entry for qualifying goods. To benefit from these preferential rates, importers must typically provide a valid certificate of origin demonstrating that the parts meet the rules of origin stipulated in the respective trade agreement.
What are the classification criteria for determining if a part falls under HS code 841990?
HS code 841990 covers 'Parts' of machinery for treating materials by change of temperature, such as heating, cooling, or cooking. The primary classification criterion is that the part must be specifically designed or intended for use with machinery covered by heading 8419. This means the part itself does not perform the primary function of temperature treatment but is essential for the operation of such machinery. Examples include specific heating elements, cooling coils, insulation panels, or control components that are uniquely suited for use in ovens, refrigerators, pasteurizers, or dryers falling under heading 8419. Generic parts that could be used in a wide variety of machinery are generally not classified under this heading.