HS 842539 Other
Quick Answer: Other winches and hoists imported under HS 842539 enter the US at 35% ad valorem, the EU at 0.00% ad valorem, and the UK at 0.00% ad valorem. This residual classification applies to winches and hoists not specifically covered by preceding headings within Chapter 84, such as those for lifting, carrying, loading, or unloading. Importers should exercise caution as this "Other" classification often signifies a lack of specific tariff treatment, potentially leading to higher duties in some jurisdictions, as seen with the US rate. According to CustomTariffs data, careful verification of the specific product's characteristics against more detailed tariff descriptions is crucial to ensure accurate classification and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425390100 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 842539 cover?
This subheading covers winches and hoists, not elsewhere specified or included within heading 8425, which are designed for lifting and moving materials. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a variety of mechanical devices, excluding those specifically classified under other subheadings of 8425. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this code is for "other" winches and hoists, meaning it acts as a residual category for items that fit the general description of winches and hoists but do not meet the specific criteria of more detailed subheadings.
What falls outside HS 842539?
The following products are excluded from HS 842539: winches and hoists specifically designed for use with vehicles (e.g., vehicle recovery winches, which may fall under Chapter 87), powered lifting equipment integrated into machinery for specific industrial processes (e.g., hoists within machine tools), and simple pulley systems not constituting a complete winch or hoist assembly. For example, a basic block and tackle system without a powered winding mechanism would typically not be classified here, nor would cranes or excavators which have their own distinct HS codes.
What are common classification mistakes for HS 842539?
A common error is misinterpreting the "other" designation, leading to the classification of items that should be more specifically categorized. For example, powered hoists designed for specific industrial applications, such as those used in assembly lines, might be incorrectly placed here instead of a more precise subheading within Chapter 84 that reflects their specialized function. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which prioritizes the Section and Chapter Notes and the headings, is crucial to avoid such misclassifications.
How should importers classify products under HS 842539?
The correct procedure for classifying products under HS 842539 involves a thorough examination of the product's design, function, and intended use, comparing it against the descriptions in heading 8425 and its subheadings. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO HS Nomenclature. If the product is a winch or hoist and does not precisely fit any other more specific subheading within 8425, then 842539 is the appropriate classification.
How is the duty calculated for products under HS 842539?
A portable electric winch weighing 25 kg and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value: 7.0% × $500 = $35.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 842539.9000.
Which trade agreements reduce duties for HS 842539?
Several free trade agreements may reduce the applicable duty rate for HS 842539, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible originating goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical duty rates for HS code 8425.39?
HS code 8425.39, which covers 'Other' winches, hoists, and jacks, has varied duty rates depending on the importing country and trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. However, other countries may have significantly higher rates. The EU TARIC system and the UK Trade Tariff should be consulted for specific rates applicable to those regions, as they can include ad valorem duties, specific duties, or be subject to quotas. Always verify the latest rates with official customs databases.
How is the duty calculated for an item classified under HS 8425.39?
The duty calculation depends on the specific duty rate applied. If an ad valorem rate is in effect (e.g., 3.5%), the duty is calculated as a percentage of the item's customs value. For instance, if an item classified under 8425.39 has a customs value of $10,000 and a 3.5% ad valorem duty rate applies, the duty would be $10,000 * 0.035 = $350. If a specific duty rate (e.g., per unit) applies, the calculation would be rate per unit × number of units. It is crucial to confirm the applicable duty basis (value, weight, unit, etc.) with the relevant customs authority.
What classification criteria distinguish 'Other' winches, hoists, and jacks under HS 8425.39 from other subheadings?
HS code 8425.39 is a residual category. Items are classified here if they are winches, hoists, or jacks but do not fit into more specific subheadings within heading 84.25. This typically means they are not specifically designed for use in agriculture (8425.11, 8425.19), not powered by an outside electric source (8425.31), or not manually operated (8425.41, 8425.42). Classification relies on the product's primary function, power source, and operating mechanism, as detailed in the Explanatory Notes to the Harmonized System.
Are there preferential duty rates available for HS 8425.39 under trade agreements?
Yes, preferential duty rates may be available for goods classified under HS 8425.39, depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the European Union, or the United Kingdom might benefit from reduced or zero duties. Importers must ensure they meet all the requirements of the relevant FTA, including providing a valid Certificate of Origin, to claim preferential treatment. Consult the specific trade agreement text and the customs regulations of the importing country for details.
What documentation is typically required for importing goods under HS code 8425.39?
Standard import documentation for HS 8425.39 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the winch, hoist, or jack, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), import licenses, or safety compliance certificates. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country's customs authority, such as the U.S. International Trade Commission (USITC) for U.S. imports, or the relevant national customs portal.