HS 842490 Parts
Quick Answer: Parts for mechanical appliances for projecting, dispersing or spraying liquids or powders, and similar appliances, and parts thereof, imported under HS 842490 enter the UK duty-free, the EU at 0.00% or 1.70% ad valorem, and the US at 35% or duty-free depending on origin. This classification specifically covers components and spare parts for a wide range of equipment, including spray guns, fire extinguishers, and agricultural sprayers. Importers should carefully verify the specific subheadings within 842490 and consult preferential trade agreements, as duty rates can vary significantly. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8424908000 | 0.00 % | — | — |
| 8424900000 | — | — | — |
| 8424908080 | 0.00 % | — | — |
| 8424902000 | 0.00 % | — | — |
| 8424908020 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8424900000 | — | — | — |
| 8424902000 | 0.00 % | — | — |
| 8424908000 | 1.70 % | — | — |
| 8424908020 | 1.70 % | — | — |
| 8424908080 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8424900500 | Free | — | ["kg"] |
| 8424901000 | 2.9% | Free (19 programs) | ["kg"] |
| 842490 | — | — | — |
| 8424909040 | — | — | ["kg"] |
| 8424909080 | — | — | ["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 8424.90?
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 16 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 842490 cover?
This subheading covers parts and accessories specifically designed for use with machines and mechanical appliances of heading 8424, which includes mechanical appliances for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines, as per the World Customs Organization (WCO) Harmonized System Nomenclature. This includes components such as nozzles, pumps, hoses, and housings that are integral to the functioning of these appliances, as defined by the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database.
What falls outside HS 842490?
The following products are excluded from HS 842490: complete machines and appliances of heading 8424, general-purpose parts that are not specifically designed for these appliances (e.g., standard screws or bolts not unique to the apparatus), and parts for other machinery not classified under heading 8424. For instance, a pump for a general industrial fluid transfer system, or a nozzle for a woodworking machine, would not be classified here. The key is the specific design and intended use with appliances of heading 8424.
What are common classification mistakes for HS 842490?
A common error is classifying general-purpose components as parts of heading 842490 when they are not specifically designed for these appliances. Another mistake involves classifying a sub-assembly that performs a primary function of the appliance itself, rather than being a mere part or accessory. This often relates to General Interpretative Rule (GIR) 2(a), which addresses incomplete or unassembled articles, and GIR 3, which deals with mixtures or composite goods, requiring careful analysis of the essential character.
How should importers classify products under HS 842490?
The correct procedure for classifying parts under HS 842490 involves first identifying the specific appliance from heading 8424 that the part is intended for. Importers and customs brokers must then consult the official tariff schedule, such as the USITC HTS or the EU TARIC, to verify that the part is not specifically listed under a more precise subheading. A thorough review of product specifications and technical drawings is crucial to confirm the part's exclusive or principal use with machines of heading 8424.
How is the duty calculated for products under HS 842490?
A set of 10 specialized spray nozzles for a horticultural misting system, weighing 0.5 kg and declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($250 USD × 0.05 = $12.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8424.90.90.
Which trade agreements reduce duties for HS 842490?
Several free trade agreements may reduce the applicable duty rate for HS 842490, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying goods from certain developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates applicable to HS code 842490 (Parts) in major markets like the US, EU, and UK?
For HS code 842490, the Most Favored Nation (MFN) duty rates can vary significantly by country. In the United States, the general rate is 0.00%. The European Union's TARIC system often shows rates around 1.70% ad valorem for parts not specified elsewhere in Chapter 84. The UK Trade Tariff also lists rates, which can be similar or differ based on specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
Sources:
- USITC: Harmonized Tariff Schedule of the United States (HTSUS)
- EU TARIC: Integrated Tariff of the European Union
- UK Trade Tariff: Official government publication
How is the duty for HS code 842490 calculated, and can you provide a numerical example?
The duty calculation for HS code 842490 typically depends on whether the duty is based on an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit). For example, if a part classified under 842490 has an ad valorem duty rate of 1.70% and its customs value is $10,000, the duty would be calculated as: $10,000 (Customs Value) × 0.0170 (Duty Rate) = $170.00. If there were a specific duty, such as $0.50 per kilogram, the calculation would be $0.50/kg × [Weight of Goods] = Duty Amount. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the importing country's tariff schedule.
What are the common preferential duty rates and trade agreements that impact HS code 842490?
HS code 842490 benefits from numerous preferential duty rates under various free trade agreements (FTAs). For instance, the United States offers duty-free treatment (0.00%) under agreements with countries like Australia (AU), Canada (CA), Chile (CL), and Mexico (MX) via the USMCA, among others. The EU and UK also have FTAs that can reduce or eliminate duties on goods originating from partner countries. To claim preferential treatment, importers must ensure the goods meet the rules of origin for the specific trade agreement and possess the required proof of origin documentation, such as a certificate of origin or a declaration on the invoice.
Examples of preferential rates often seen: Free (A, AU, B, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG) indicate duty-free entry under specific trade agreements for those listed countries.
What specific criteria determine if a product is classified as a 'part' under HS code 842490, versus a finished good or a component of another HS chapter?
Classification under HS code 842490 requires the item to be a part, component, or accessory specifically designed for use with machinery of heading 8424 (which covers mechanical appliances for projecting, dispersing, or spraying liquids or powders; fire extinguishers; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines). The key is that the part must be identifiable as belonging to or intended for use with such machinery and not be a general-purpose part or a finished product in itself. For example, a nozzle specifically designed for a fire extinguisher covered by 8424 would likely fall under 842490, whereas a generic screw or bolt would be classified elsewhere based on its material and form. WCO Explanatory Notes and national customs rulings provide detailed guidance on this distinction.
What documentation is typically required when importing parts classified under HS code 842490, especially when claiming preferential duty rates?
Standard import documentation for HS code 842490 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under a Free Trade Agreement (FTA), additional documentation is crucial. This typically involves a proof of origin, which could be a Certificate of Origin issued by an authorized body in the exporting country, or a declaration of origin completed by the exporter on the commercial invoice or a separate document. The specific requirements vary by FTA; for example, the USMCA requires a specific format for the declaration of origin. Importers and customs brokers must ensure that the goods meet the relevant rules of origin stipulated in the FTA and that the documentation accurately reflects the origin of the goods to avoid penalties and delays.