HS 842121 Filtering or purifying machinery and apparatus for liquids
Quick Answer: Filtering or purifying machinery and apparatus for liquids imported under HS 842121 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at Free under the MFN rate. This HS code encompasses a broad range of equipment designed to remove impurities from liquids, including water filters, oil purifiers, and industrial filtration systems. Importers should be aware of potential variations in specific subheadings and associated duties across different jurisdictions, as detailed on platforms like CustomTariffs. Careful classification is crucial to ensure compliance and leverage any preferential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421210000 | — | — | — |
| 8421210010 | 0.00 % | — | — |
| 8421210090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421210000 | — | — | — |
| 8421210010 | — | — | — |
| 8421210090 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8421210000 | Free | — | ["No."] |
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.
How to Classify This HS Code?
What products does HS 842121 cover?
This subheading covers machinery and apparatus specifically designed for filtering or purifying liquids, as detailed by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes devices that remove impurities, sediment, or other contaminants from water, beverages, oils, and other liquid substances. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category encompasses a wide range of filtration systems, from simple domestic water filters to complex industrial purification plants, provided their primary function is liquid filtration.
What falls outside HS 842121?
The following products are excluded from HS 842121: machinery for filtering or purifying air (classified under 842139), centrifuges (842119), and equipment primarily for mechanical separation of liquids from solids where filtration is not the principal mechanism, such as decanters or sedimenters. Appliances that combine filtration with other functions, where filtration is not the sole or principal purpose, may also be classified elsewhere. For instance, a washing machine with a basic water filter would not be classified here.
What are common classification mistakes for HS 842121?
A common error is misclassifying devices that purify liquids through methods other than filtration, such as distillation or evaporation, which fall under different headings. Additionally, confusion arises with combined-function machinery; General Rule of Interpretation (GRI) 3(c) dictates that when goods cannot be classified by reference to GRI 3(b), they should be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers may also incorrectly classify spare filter elements separately if they are not presented with the machinery.
How should importers classify products under HS 842121?
The correct procedure for classifying products under HS 842121 involves a thorough examination of the product's design, function, and operational mechanism. Importers and customs brokers must determine if the apparatus's primary purpose is the filtration or purification of liquids. Consulting the Explanatory Notes to the Harmonized System, specific national tariff schedules (e.g., USITC HTS, EU TARIC), and potentially seeking a binding ruling from customs authorities are crucial steps to ensure accurate classification and avoid delays or penalties.
How is the duty calculated for products under HS 842121?
A domestic water filter system weighing 2 kg and declared at a customs value of $50 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the customs value. The calculation is: 3.0% × $50 USD = $1.50. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8421.21.0000.
Which trade agreements reduce duties for HS 842121?
Several free trade agreements may reduce the applicable duty rate for HS 842121, 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. For goods originating from the European Union, preferential rates may apply under various bilateral agreements, often resulting in Free entry. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 842121?
Import duty rates for HS code 842121, covering filtering or purifying machinery and apparatus for liquids, vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) rate is 1.70%. In the European Union, under the TARIC system, many products under this code may enter duty-free (0.00%). The UK Trade Tariff also lists various rates, with some items being Free. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your product. Always verify if any preferential trade agreements apply, which could further reduce or eliminate duties.
How is the duty calculated for HS code 842121, and can you provide an example?
The duty calculation for HS code 842121 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 1.70% ad valorem duty rate and you import a liquid filtering apparatus valued at $10,000, the duty would be calculated as: 1.70% of $10,000 = $170. If the duty were specific, for example, $5 per unit, and you imported 100 units, the duty would be 100 units * $5/unit = $500. Always confirm the basis of duty assessment (ad valorem, specific, or a combination) with the importing country's customs authority.
What are the key classification criteria for goods falling under HS code 842121?
HS code 842121 covers machinery and apparatus specifically designed for the filtering or purifying of liquids. Key classification criteria include the primary function of the apparatus – it must be for liquid treatment. This includes devices that remove solid particles, chemicals, or other impurities from liquids. It excludes machinery for filtering air (covered elsewhere, e.g., 842139) or for separating liquids from other liquids if purification or filtration is not the primary objective. The WCO's Explanatory Notes provide detailed guidance on the scope of this heading.
What documentation is typically required for importing goods classified under HS 842121?
Standard import documentation for goods under HS code 842121 generally includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific type of liquid being filtered (e.g., for potable water, industrial use, or medical applications), additional documentation may be required. This could include certificates of origin, compliance certificates, or specific import permits. Importers and customs brokers should verify the exact requirements with the customs authority of the destination country.
Do trade agreements significantly impact the duty rates for HS code 842121?
Yes, trade agreements can significantly impact duty rates for HS code 842121. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for preferential duty rates, often resulting in duty-free entry (0.00%). Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin, to claim these benefits. Consulting resources like the USITC for US trade agreements or the EU's official trade portal for EU agreements is essential.