HS 842091 Parts
Quick Answer: Parts for calendering machines or similar machines for the treatment of textile, paper, leather or other materials enter the UK at 0.00%, the EU at 1.70%, and the US at 2.6% (MFN). This HS code specifically covers components such as rollers, frames, and other essential parts designed for use in machinery that smooths, presses, or finishes materials through the application of pressure and heat. Importers should be aware of potential variations in duty rates across different trade blocs, as indicated by CustomTariffs data. For accurate classification and duty determination, consulting the specific tariff schedules of the importing country is crucial, especially considering the broad range of rates in the US.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420910000 | — | — | — |
| 8420911000 | 0.00 % | — | — |
| 8420918000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420910000 | — | — | — |
| 8420911000 | 1.70 % | — | — |
| 8420918000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420911000 | 2.6% | Free (17 programs) | ["No."] |
| 8420912000 | Free | — | ["No."] |
| 842091 | — | — | — |
| 8420919000 | 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 8420.91?
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, 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 842091 cover?
This subheading covers parts and accessories specifically designed for machines of heading 8420, which are used for calendering or other rolling operations. 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 TARIC, this includes components such as rollers, frames, gears, bearings, and control mechanisms that are integral to the functioning of calendering machines, laminating machines, and similar rolling equipment used in industries like textiles, paper, and plastics.
What falls outside HS 842091?
The following products are excluded from HS 842091: complete machines of heading 8420, parts of general use as defined by Note 2 to Section XVI of the Harmonized System (e.g., screws, nuts, bolts, washers, springs), and parts for machinery not covered by heading 8420. For instance, rollers for printing presses (heading 8443) or rollers used in conveyor systems (heading 8428) would be classified elsewhere, as would general fasteners not specifically designed for calendering machinery.
What are common classification mistakes for HS 842091?
A common error is classifying parts that are not exclusively or principally designed for machines of heading 8420. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the classification of parts should be based on their specific function and intended use. Importers may mistakenly classify general-purpose mechanical components or parts for related but distinct machinery, such as those used in textile finishing other than calendering, under this subheading.
How should importers classify products under HS 842091?
The correct procedure for classifying products under HS 842091 involves a detailed examination of the part's design, function, and intended application. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes. They should verify that the part is specifically manufactured for and exclusively or principally used with a calendering or rolling machine falling under heading 8420, and not a general-purpose component.
How is the duty calculated for products under HS 842091?
A specific steel roller for a textile calendering machine, weighing 50 kg and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8420.91.90.
Which trade agreements reduce duties for HS 842091?
Several free trade agreements may reduce the applicable duty rate for HS 842091, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. For goods originating in certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free access. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and origin of the goods.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 842091?
HS code 842091 covers 'Parts' of machinery for calendering or rolling other materials. The Most Favored Nation (MFN) duty rate in the United States is 1.70% ad valorem. In the European Union, under the TARIC system, the duty rate can vary, but a common rate is 2.20% ad valorem. The UK Trade Tariff lists a general duty rate of 2.6% ad valorem for this code. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
Are there preferential duty rates available for HS code 842091 under trade agreements?
Yes, preferential duty rates are often available for HS code 842091 depending on the country of origin and applicable trade agreements. For example, under the US tariff schedule, goods originating from countries like Australia (AU), Canada (CA - though not listed in your example, it's a common one), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for duty-free entry (0.00%). The EU and UK also have numerous preferential agreements. Importers and brokers must verify the specific origin of the goods and the terms of any relevant Free Trade Agreement (FTA) to claim preferential treatment. This typically requires a Certificate of Origin.
How is the import duty for HS code 842091 calculated, and can you provide an example?
The duty for HS code 842091 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a part classified under 842091 has a declared customs value of $10,000 USD and the MFN duty rate is 1.70%, the import duty would be calculated as: $10,000 (Value) × 0.0170 (Duty Rate) = $170.00 USD. If the tariff also includes a specific duty (e.g., per unit), the calculation would be the sum of the ad valorem duty and the specific duty. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What documentation is typically required when importing parts under HS code 842091?
When importing parts classified under HS code 842091, standard import documentation is generally required. This 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. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or proof of origin is essential. Depending on the specific part and its intended use, additional certifications or permits (e.g., safety standards) might be necessary. Consulting with a customs broker is advisable to ensure all required documents are prepared correctly.
What are the classification criteria for determining if a part falls under HS code 842091?
HS code 842091 is for 'Parts' of machinery for calendering or rolling other materials, specifically those covered by heading 8420. Classification hinges on whether the part is identifiable as being exclusively or principally used with machines of heading 8420 (e.g., calenders, rolling machines). This includes components like rollers, frames, gears, bearings, or electrical components specifically designed for these machines. Parts that are general-purpose (i.e., usable in multiple types of machinery) would likely be classified under their own specific HS codes. The Explanatory Notes to the Harmonized System provide further guidance on the scope of heading 8420 and its constituent parts.