HS 842641 Other machinery, self-propelled
Quick Answer: Machinery imported under HS 842641 enters the UK and EU duty-free, while the US applies a 35% ad valorem Most Favored Nation (MFN) rate for certain classifications. This Harmonized System (HS) code encompasses self-propelled machinery designed for lifting, loading, unloading, or moving materials, excluding those specifically covered elsewhere in Chapter 84. Examples include self-propelled cranes, excavators, and loaders. Importers should be aware of potential differences in classification and duty rates across jurisdictions, as the US has multiple tariff lines within this code. CustomTariffs aggregates this data, highlighting the importance of precise product descriptions for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8426410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8426410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8426410010 | — | — | ["No."] |
| 84264100 | Free | — | — |
| 8426410005 | — | — | ["No."] |
| 8426410090 | — | — | ["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 842641 cover?
This subheading covers self-propelled machines for the lifting, moving, loading, or unloading of goods, specifically those falling under heading 8426 but not specifically enumerated in the preceding subheadings. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes mobile cranes, excavators, and other construction or material handling equipment that are self-propelled and primarily designed for lifting or moving materials. These machines are characterized by their integrated power unit and mobility, enabling operation without external power sources or towing.
What falls outside HS 842641?
The following products are excluded from HS 842641: machinery that is not self-propelled, such as towed cranes or non-motorized lifting equipment; machines primarily designed for other functions, even if they have lifting capabilities (e.g., agricultural tractors with front loaders classified under 8701); and specialized vehicles that incorporate lifting apparatus but are primarily classified as transport vehicles (e.g., garbage trucks with lifting mechanisms classified under 8705). Also excluded are parts and accessories for these machines, which are typically classified under separate headings.
What are common classification mistakes for HS 842641?
A common error is misclassifying self-propelled machines based on their secondary function rather than their primary purpose as defined by the WCO's General Rules for the Interpretation of the Harmonized System (GRI). For instance, a self-propelled machine primarily used for excavating might be incorrectly classified under 842641 if its lifting capacity is considered secondary, whereas it should be classified under heading 8429. Importers must carefully consider the principal function and design of the machine as per GRI 3.
How should importers classify products under HS 842641?
The correct procedure for classifying products under HS 842641 involves a systematic approach. Importers and customs brokers must first identify the specific machine's primary function and determine if it is self-propelled. Consulting the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) is crucial. Cross-referencing with official rulings and seeking expert advice when in doubt ensures accurate classification and avoids potential penalties.
How is the duty calculated for products under HS 842641?
A Liebherr LTM 1050-4 mobile crane weighing 32,000 kg and declared at a customs value of $450,000 USD would attract a US duty of $22,500. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for a comparable self-propelled mobile crane (e.g., HTS 8426.41.0000). The duty is computed as 5% of the declared customs value: 0.05 × $450,000 = $22,500.
Which trade agreements reduce duties for HS 842641?
Several free trade agreements may reduce the applicable duty rate for HS 842641, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A or equivalent is often necessary, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8426.41?
HS code 8426.41 covers 'Other lifting or handling machinery, self-propelled, on wheels'. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates for this subheading. It is crucial to consult the tariff schedule of the destination country for the precise duty applicable to your import.
How is the duty for HS code 8426.41 calculated, and can you provide an example?
The duty calculation for HS code 8426.41 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 5% ad valorem duty and the declared customs value of the self-propelled lifting machinery is $50,000, the duty would be calculated as: 5% of $50,000 = $2,500. If a specific duty applies, such as $100 per machine, and you import 10 machines, the duty would be 10 machines * $100/machine = $1,000. Always verify the basis of duty calculation (ad valorem, specific, or a combination) in the destination country's tariff.
What are the key classification criteria for classifying machinery under HS code 8426.41?
To classify machinery under HS code 8426.41, the primary criteria are that the machinery must be designed for lifting or handling materials, and it must be self-propelled. 'Self-propelled' means it has its own motor or engine for movement. Furthermore, it must be 'on wheels' (as opposed to on tracks or crawlers, which would fall under a different subheading). Examples include self-propelled mobile cranes, self-propelled forklifts (if primarily for lifting/handling and not solely for transport), and certain types of self-propelled excavators used for material handling. The Explanatory Notes to the Harmonized System provide further guidance on the scope of this heading.
Are there preferential duty rates available for HS code 8426.41 under trade agreements?
Yes, preferential duty rates for HS code 8426.41 may be available under various free trade agreements (FTAs) or preferential trade schemes. For example, imports into the United States from countries with which the US has an FTA (e.g., USMCA) might qualify for reduced or zero duty rates, provided the goods meet the rules of origin. Similarly, the EU and UK offer preferential rates to goods originating from countries with which they have preferential agreements. Importers must ensure the goods meet the specific rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment.
What documentation is typically required for importing machinery classified under HS code 8426.41?
Standard documentation for importing machinery under HS code 8426.41 includes 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 nature of the machinery, additional documents may be required. This could include a certificate of origin (especially if claiming preferential duty rates), import licenses, safety certificates, or declarations of conformity to local standards. It is advisable for importers and customs brokers to consult the specific import regulations of the destination country and the relevant national customs authority for a comprehensive list of required documents.