HS 842010 Calendering or other rolling machines
Quick Answer: Calendering or other rolling machines imported under HS 842010 enter the UK duty-free, the EU at 1.70%, and the US at 3.5% under the MFN rate. This HS code encompasses machinery designed for smoothing, finishing, or imparting a surface texture to materials like paper, textiles, plastics, or rubber through the use of rollers. These machines are crucial in manufacturing processes for creating specific finishes or thicknesses. Importers should be aware that specific subheadings within this code may carry different rates, particularly in the US, where preferential trade agreements can lead to duty-free entry for certain origins. CustomTariffs aggregates this tariff data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420108900 | 0.00 % | — | — |
| 8420100000 | — | — | — |
| 8420101000 | 0.00 % | — | — |
| 8420103000 | 0.00 % | — | — |
| 8420108100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420100000 | — | — | — |
| 8420101000 | 1.70 % | — | — |
| 8420103000 | 1.70 % | — | — |
| 8420108100 | 0.00 % | — | — |
| 8420108900 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420101000 | 3.5% | Free (17 programs) | ["No."] |
| 84201090 | Free | — | — |
| 8420109080 | — | — | ["No."] |
| 842010 | — | — | — |
| 8420102000 | 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 8420.10?
Imports of Calendering or other rolling machines 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?
How to Classify This HS Code?
What products does HS 842010 cover?
This subheading covers calendering or other rolling machines, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These machines are designed to flatten, smooth, or impart a finish to materials like paper, textiles, plastics, or rubber through the use of heated or unheated rollers. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that machines primarily intended for these specific rolling or pressing operations, such as those used in textile finishing or paper manufacturing, fall under this classification.
What falls outside HS 842010?
The following products are excluded from HS 842010: machines primarily designed for other operations, even if they involve rollers. This includes printing presses (HS 8443), machines for working rubber or plastics in the manufacture of articles (HS 8477), and machines for processing metal by rolling (HS 8455). Additionally, simple rollers or cylinders not forming part of a machine for calendering or rolling are generally classified elsewhere, often as parts or components.
What are common classification mistakes for HS 842010?
A common error is misclassifying machines that perform multiple functions. According to General Rule of Interpretation (GRI) 3, if goods are classifiable under two or more headings, they are classified as the one which occurs last in numerical order. For instance, a machine that both prints and calenders might be mistakenly classified under 842010 if its primary function is not solely calendering, or if it is more specifically described by a printing machine heading.
How should importers classify products under HS 842010?
The correct procedure for classifying products under HS 842010 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. Key considerations include the type of material being processed and the specific operation performed by the rollers to determine if it aligns with the definition of calendering or other rolling.
How is the duty calculated for products under HS 842010?
A 10-ton industrial calender machine for paper finishing, declared at a customs value of $150,000 USD, would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($150,000 USD × 0.05 = $7,500). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 8420.10.90.
Which trade agreements reduce duties for HS 842010?
Several free trade agreements may reduce the applicable duty rate for HS 842010, 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 Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible originating goods from developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and specific agreement, is typically required by customs authorities.
```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 842010 (Calendering or other rolling machines)?
Import duty rates for HS code 842010 vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 0.00%. In the European Union, the Common Customs Tariff (TARIC) rate is 1.70% ad valorem. The UK Trade Tariff also lists a duty rate of 1.70% for goods from most non-EU countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 842010 calculated? Can you provide an example?
Import duty for HS code 842010 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a calendering machine is valued at $50,000 USD and the applicable duty rate is 1.70% (as in the EU or UK for certain origins), the duty would be calculated as: $50,000 (Value) × 0.0170 (Duty Rate) = $850.00 (Duty Amount). Always ensure the customs value is determined according to the importing country's valuation rules.
What are the key classification criteria for machines to be classified under HS code 842010?
HS code 842010 covers 'Calendering or other rolling machines'. The primary classification criterion is the machine's function: it must be designed for calendering (smoothing, glazing, or finishing materials like paper, textiles, or plastics by passing them between rollers) or other rolling operations. This includes machines with heated rollers, pressure rollers, or a combination thereof, used for shaping, compacting, or finishing materials. Machines primarily used for cutting, slitting, or printing are excluded and would fall under different HS codes.
Which trade agreements commonly offer preferential duty rates for HS code 842010?
Preferential duty rates for HS code 842010 are often available under various free trade agreements (FTAs). For example, goods meeting the rules of origin for the USMCA (United States-Mexico-Canada Agreement) may receive duty-free treatment into the US, Canada, or Mexico. Similarly, goods originating in countries with FTAs with the EU or UK might benefit from reduced or zero duty rates. Examples of preferential rates might include 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' which indicates duty-free entry for qualifying goods from specific partner countries under certain trade agreements. Importers must verify eligibility and possess the required proof of origin.
What documentation is typically required when importing machines classified under HS code 842010?
When importing machines under HS code 842010, standard import documentation is usually required, including a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under a free trade agreement. Additionally, safety certifications or compliance declarations relevant to industrial machinery may be requested by customs authorities to ensure the equipment meets local safety and environmental standards.