HS 842099 Other
Quick Answer: Parts for calender machinery or similar rolling machines imported under HS 842099 enter the EU at 2.20% ad valorem, the UK at 0.00% ad valorem, and the US with rates varying from Free to 35% ad valorem. This residual classification applies to components not specifically enumerated elsewhere within heading 8420, which covers machinery for treating textiles, paper, or other materials by rolling. Importers should exercise caution as the broad nature of "other" can lead to varied interpretations and duty rates across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise classification to ensure accurate duty payments and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420990000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8420992000 | Free | — | ["kg"] |
| 842099 | — | — | — |
| 8420991000 | 3.5% | Free (17 programs) | ["kg"] |
| 8420999000 | 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 8420.99?
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?
How to Classify This HS Code?
What products does HS 842099 cover?
This subheading covers "other" parts and accessories for machinery of heading 8420, which pertains to calendering or rolling machines. 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 category encompasses components not specifically enumerated in preceding subheadings of 8420.90. Examples include specialized rollers, bearings, frames, or drive mechanisms that are integral to the functioning of calendering or rolling machinery but do not fit into more specific classifications.
What falls outside HS 842099?
The following products are excluded from HS 842099: complete machines of heading 8420, parts and accessories for other machinery not of heading 8420, and parts specifically enumerated in other subheadings of 8420.90. For instance, if a part is clearly identifiable as a specific type of roller for a calendering machine that has its own HS code, it would not be classified here. Similarly, general-purpose tools or components not exclusively designed for calendering or rolling machines, such as standard bolts or nuts, would typically be classified elsewhere based on their material or function.
What are common classification mistakes for HS 842099?
A common error is misinterpreting the "other" designation. Importers may incorrectly classify parts that have a more specific classification under a preceding subheading of 8420.90 or even under a different heading altogether. This often occurs when the part has a dual function or when its primary function for calendering machinery is not immediately apparent. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification by considering the essential character of the part.
How should importers classify products under HS 842099?
The correct procedure for classifying products under HS 842099 involves a thorough examination of the part's design, function, and intended use within calendering or rolling machinery. Importers and customs brokers should consult the WCO Explanatory Notes for heading 8420 and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC. If the part is not specifically listed in a preceding subheading of 8420.90 and is indeed an integral component of such machinery, then 8420.99 is the appropriate classification.
How is the duty calculated for products under HS 842099?
A specialized steel roller for a calendering machine, weighing 500 kg and declared at a customs value of $10,000 USD, would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for a similar component. The calculation is $10,000 USD (declared value) × 0.10 (duty rate) = $1,000.00 (duty amount). This example assumes no other duties or taxes apply.
Which trade agreements reduce duties for HS 842099?
Several free trade agreements may reduce the applicable duty rate for HS 842099, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required. For GSP, a Form A is generally needed, though specific documentation requirements can vary by jurisdiction and agreement.
```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 842099?
HS code 842099 covers 'Other' parts and accessories for machines for the industrial preparation of textiles or for the finishing of textiles, not specified elsewhere in heading 8420. Duty rates vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the General (MFN) duty rate is 2.20% ad valorem. In the EU, under TARIC, rates can range from Free to 3.70% ad valorem depending on the origin. The UK Trade Tariff also shows varying rates, often Free for goods from certain preferential trade partners. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate.
How is the duty calculated for HS code 842099, using a concrete example?
The duty for HS code 842099 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 U.S. importer brings in parts classified under HTS 842099 with a declared customs value of $10,000 and the MFN duty rate is 2.20%, the import duty would be calculated as: $10,000 (Value) × 0.0220 (Duty Rate) = $220.00. If the duty were based on a specific rate (e.g., per unit), the calculation would be rate per unit × number of units.
What documentation is typically required when importing goods under HS code 842099?
When importing parts and accessories under HS code 842099, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the specific product and importing country's regulations, additional certifications or declarations regarding safety, compliance, or origin might be necessary. Always verify specific requirements with the customs authority of the destination country.
Are there preferential duty rates available for HS code 842099 under trade agreements?
Yes, preferential duty rates for HS code 842099 are often available under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are part of the EU's network of FTAs may benefit from reduced or zero duty rates when imported into the EU. Similarly, the UK has FTAs that can provide preferential treatment. In the US, the Generalized System of Preferences (GSP) or specific FTAs might offer reduced rates for eligible goods from designated countries. To claim preferential treatment, importers must typically provide a valid Certificate of Origin or proof of origin as stipulated by the relevant trade agreement.
What are the key criteria for classifying goods under HS code 842099 versus other headings within Chapter 84?
HS code 842099 is an 'Other' category, meaning it's used for parts and accessories of machines for the industrial preparation or finishing of textiles (heading 8420) that are not specifically enumerated elsewhere in heading 8420 or its preceding subheadings. The primary classification criterion is that the part or accessory must be intended for use with machines covered by heading 8420 (e.g., calendering machines, mangles, finishing machines). If a part is specifically designed for a particular type of machine within heading 8420 and has its own specific HS code, that code takes precedence. If no more specific classification exists within heading 8420, and the part is not classifiable under another chapter (e.g., general-purpose tools), then 842099 becomes the appropriate classification.