HS 842240 Other packing or wrapping machinery (including heat-shrink wrapping machinery)
Quick Answer: Machinery for packing or wrapping, other than automatic, enters the UK duty-free, the EU at 1.70% ad valorem, and the US with rates varying from Free to 35% ad valorem. This classification, HS code 842240, encompasses a broad range of equipment used to enclose or protect goods for sale, transit, or storage, excluding fully automated systems. Examples include semi-automatic machines, manual wrapping devices, and heat-shrink wrapping machinery not integrated into a fully automated line. Importers and customs brokers should consult specific national tariff schedules for precise duty rates based on the machine's exact function and automation level. CustomTariffs aggregates this information, highlighting the need for careful classification to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8422400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8422400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84224011 | Free | — | — |
| 8422401110 | — | — | ["No."] |
| 8422401190 | — | — | ["No."] |
| 8422409140 | — | — | ["No."] |
| 8422409160 | — | — | ["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 842240 cover?
This subheading covers "Other packing or wrapping machinery (including heat-shrink wrapping machinery)" that are not specifically classified under other subheadings of heading 8422. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes machines for automatically or semi-automatically wrapping goods in paper, film, foil, or other packaging materials, often for retail sale or transport. Examples include case packers, cartoners, and machines that apply shrink film to products. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the scope of this classification.
What falls outside HS 842240?
The following products are excluded from HS 842240: machinery for filling containers (842230), machines for washing or cleaning bottles or other containers (842211 and 842219), and machines for sorting or counting articles in bulk (847780). Also excluded are machines that primarily perform other functions, such as sealing machines for closing bags or sacks (often classified under 842230 if part of a packaging line) or simple manual wrapping tools. Machines designed for specific industrial processes that include a wrapping step but are primarily for that process are also typically excluded.
What are common classification mistakes for HS 842240?
A common error is misclassifying machines that perform multiple functions. For instance, a machine that both fills and wraps might be incorrectly classified solely as a wrapping machine if its primary function, as determined by General Rule of Interpretation (GRI) 3, is filling. Another mistake involves confusing this subheading with machines for packing loose, bulk materials, which may fall under other headings. Importers must carefully consider the principal function of the machinery and consult the WCO HS Explanatory Notes and national tariff schedules for accurate classification.
How should importers classify products under HS 842240?
The correct procedure for classifying machinery under HS 842240 involves a multi-step process. First, identify the primary function of the machine. Consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). If the machine is designed for packing or wrapping goods and is not specifically listed elsewhere, it likely falls under this subheading. For complex machinery with multiple functions, apply the General Rules of Interpretation (GRIs) to determine the principal function. Always retain detailed technical specifications and operational manuals for customs verification.
How is the duty calculated for products under HS 842240?
A semi-automatic carton-erecting and sealing machine, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value. The calculation is: 10% × $15,000 USD = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 842240. Note that specific countries may have different rates or preferential treatment.
Which trade agreements reduce duties for HS 842240?
Several free trade agreements may reduce the applicable duty rate for HS 842240, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers reduced or Free rates for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 842240 (Other packing or wrapping machinery)?
Import duty rates for HS code 842240 can vary significantly depending on the country of origin and applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the general rate of duty is 3.7% ad valorem. However, preferential rates may apply. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the U.S. might be eligible for duty-free entry. Always consult the latest USHTS or relevant national tariff schedule for precise rates.
How is the import duty for HS 842240 calculated, and can you provide an example?
The duty for HS code 842240 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported machinery. For example, if a machine classified under 842240 has a customs value of $50,000 and the applicable duty rate is 3.7% (USHTS general rate), the import duty would be calculated as: $50,000 (value) × 0.037 (duty rate) = $1,850. It's crucial to ensure the correct customs value is declared, which usually includes the cost of the goods, insurance, and freight to the port of entry.
What specific criteria distinguish machinery classified under HS 842240 from other packing or wrapping machines?
HS code 842240 covers 'Other packing or wrapping machinery (including heat-shrink wrapping machinery)' not specifically covered by preceding headings within 8422. This typically includes machines designed for the final packaging or wrapping of goods, such as case erectors, case sealers, pallet wrappers, bag sealers, and certain types of shrink wrap machines that are not part of a larger automated production line. The key is that the machinery performs a distinct packing or wrapping function. Machinery integrated into a continuous production process might fall under different headings. For definitive classification, refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings.
Are there specific documentation requirements for importing machinery under HS 842240?
Yes, importing machinery under HS 842240 generally requires standard import documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially manufacturer's declarations or technical specifications to verify compliance with safety or environmental standards. It is advisable for importers and brokers to consult the importing country's customs authority for a comprehensive list of required documents.
Which common trade agreements might offer preferential duty rates for HS 842240 imports?
Several trade agreements can impact duty rates for HS 842240. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) often provides preferential treatment for goods originating from Canada or Mexico. Other FTAs, such as those with Australia, South Korea, or Singapore, may also offer reduced or duty-free entry for qualifying machinery. For imports into the European Union, the EU's network of preferential trade agreements with various countries can lead to lower duties. Importers must ensure the machinery meets the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin to claim these benefits.