HS 842549 Other
Quick Answer: Other lifting or handling machinery imported under HS 842549 enters the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 3.5% ad valorem. This residual classification applies to machinery for lifting, moving, loading, or unloading not specifically covered by other headings within Chapter 84. Importers should exercise caution as this "catch-all" code necessitates a thorough review of the product's specific function to ensure correct classification and avoid potential penalties. CustomTariffs aggregates these varying duty rates, highlighting the importance of verifying the applicable tariff for each import destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8425490000 | 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 842549 cover?
This subheading covers "other" lifting, handling, loading or unloading machinery not specified in the preceding subheadings of heading 8425. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is a residual one for machines like winches, capstans, and hoists that do not fit into more specific classifications within 8425. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this subheading is for machinery not otherwise specified, often including specialized winches or hoists for particular industrial applications.
What falls outside HS 842549?
The following products are excluded from HS 842549: machinery specifically classified in other subheadings of heading 8425, such as pulley tackle, hoists and winches designed for mounting on vehicles (e.g., HS 842531), or jacks and hoists of a kind used for raising vehicles (e.g., HS 842541). Additionally, machines for lifting and handling that are integral parts of other machines, like those found in construction equipment or agricultural machinery, are typically classified with the main machine, not under this residual subheading.
What are common classification mistakes for HS 842549?
A common error is misclassifying specialized lifting equipment that, while not explicitly detailed, possesses characteristics that place it in a more specific subheading under 8425 or even in a different heading altogether. For example, a winch designed for a specific industrial process might be incorrectly placed here when it should be classified based on its primary function or integration with other machinery, potentially violating General Interpretative Rule 3 (c) if multiple headings appear equally applicable.
How should importers classify products under HS 842549?
The correct procedure for classifying products under HS 842549 involves a thorough examination of the machinery's specific function and design, comparing it against the descriptions in heading 8425 and its preceding subheadings. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and the WCO HS Explanatory Notes. If the machinery's function is not clearly defined in a more specific subheading, and it is a lifting, handling, loading, or unloading device, then 842549 may be appropriate.
How is the duty calculated for products under HS 842549?
A portable electric winch weighing 15 kg, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is $300 USD × 0.05 = $15.00. This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 8425490000.
Which trade agreements reduce duties for HS 842549?
Several free trade agreements may reduce the applicable duty rate for HS 842549, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced rate or Free entry. To claim preference under USMCA, a compliant origin declaration is required, while GSP often necessitates a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 842549?
HS code 842549, covering 'Other' jacks and hoists, has varied duty rates depending on the importing country and trade agreements. For instance, under the US Most Favored Nation (MFN) tariff, the rate is often 0.00%. However, other countries may apply different rates. For example, the UK Trade Tariff shows a rate of 3.7% for goods originating from outside the EU/EFTA. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.
How is the import duty for HS 842549 calculated, and can you provide an example?
The duty calculation for HS 842549 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applies a 3.7% ad valorem duty on a hoist valued at $1,000, the duty would be $1,000 * 0.037 = $37.00. If a specific duty of $5 per unit were applied to 10 hoists, the total duty would be 10 * $5 = $50. Always verify the basis of duty calculation (ad valorem, specific, or a combination) from the official tariff schedule.
What are the key classification criteria for items falling under HS code 842549?
HS code 842549 is a residual category for jacks and hoists not specifically classified elsewhere in heading 8425. This means items classified here are typically mechanical lifting devices that do not fit the descriptions for winches, hoists with a lifting capacity not exceeding 1,000 kg, or other specific types of jacks (like screw jacks or hydraulic jacks for vehicles). To ensure correct classification, importers must carefully review the Explanatory Notes to the Harmonized System for heading 8425 and confirm that the product's function and design do not align with more specific HS codes.
Which trade agreements commonly impact the duty rates for HS code 842549?
Trade agreements can significantly reduce or eliminate duties for HS code 842549. For example, goods originating from countries that are part of the European Union (EU) often benefit from preferential rates under various free trade agreements (FTAs) when imported into the UK. Similarly, shipments between countries with FTAs, such as the USMCA (United States-Mexico-Canada Agreement), may qualify for preferential duty treatment. Importers must obtain a valid Certificate of Origin from the exporter to claim these benefits.
What documentation is typically required for clearing imports classified under HS code 842549?
Standard import documentation is generally required for HS code 842549, including a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates. Some countries may also require specific safety or compliance certificates, especially if the hoists or jacks are intended for industrial use. Always consult the customs authority of the destination country for a comprehensive list of required documents.