HS 842839 Other
Quick Answer: Other lifting, handling, loading or unloading machinery imported under HS 842839 enters the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) rate of 35% ad valorem. This residual classification applies to machinery for the mechanical handling of goods not specifically covered by more detailed headings within Chapter 84 of the Harmonized System. It encompasses a broad range of equipment, from simple conveyors to more complex automated systems. Importers should exercise caution, as the "other" designation can lead to scrutiny. According to CustomTariffs data, careful review of product specifics against more granular HS codes is crucial to ensure correct classification and avoid potential duty discrepancies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428390000 | — | — | — |
| 8428392000 | 0.00 % | — | — |
| 8428399000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428390000 | 0.00 % | — | — |
| 8428392000 | 0.00 % | — | — |
| 8428399000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428390000 | 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 842839 cover?
This subheading covers "Other" lifting, handling, loading or unloading machinery not specified in the preceding subheadings of heading 8428. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for machinery designed for the mechanical movement of materials, goods, or persons, which does not fit into more specific classifications within 8428, such as elevators, conveyors, or cranes. Examples include specialized automated guided vehicles (AGVs) or certain types of robotic manipulators not covered elsewhere.
What falls outside HS 842839?
The following products are excluded from HS 842839: machinery specifically classified under other subheadings of 8428, such as elevators (8428.10), continuous-acting conveyors and elevators for goods (8428.20), and other lifting, handling, loading or unloading machinery like cranes and hoists (8428.31-8428.33). Additionally, machinery for the mechanical movement of materials that is integral to a manufacturing process, such as those found within machine tools or processing equipment, would typically be classified with that specific machinery, not under 8428.39.
What are common classification mistakes for HS 842839?
A common error is misclassifying machinery that performs a primary function other than simple lifting or handling. For instance, complex automated systems that integrate manipulation, assembly, or processing alongside material movement might be incorrectly placed in 8428.39 if their primary function is not solely material handling. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 3, which addresses goods consisting of different materials or components and mixed consignments, is crucial to avoid such errors.
How should importers classify products under HS 842839?
The correct procedure for classifying products under HS 842839 involves a detailed examination of the machinery's primary function and design. Importers and customs brokers must first consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine if the item fits a more specific subheading within heading 8428. If it does not, and its core purpose is the mechanical handling of materials not otherwise specified, then 8428.39 becomes the appropriate classification.
How is the duty calculated for products under HS 842839?
A specific automated pallet dispenser weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,050.00. This is calculated using the MFN rate of 7.0% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 8428.39 (assuming no other preferential rates apply). The calculation is: $15,000 (customs value) × 0.07 (duty rate) = $1,050.00.
Which trade agreements reduce duties for HS 842839?
Several free trade agreements may reduce the applicable duty rate for HS 842839, 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 Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries. 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 typical import duty rates for HS code 8428.39?
HS code 8428.39, which covers 'Other lifting, handling, loading or unloading machinery,' has varied duty rates depending on the importing country and the specific trade agreement in place. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, other countries may have different rates. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC HTS is a primary resource for U.S. import duties.
How is the duty calculated for machinery classified under HS 8428.39?
The duty calculation for machinery under HS 8428.39 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit), or a combination. For instance, if a machine classified under 8428.39 has an ad valorem duty rate of 3.5% and its customs value is $10,000, the duty would be calculated as $10,000 (customs value) × 0.035 (duty rate) = $350. Always verify the specific duty calculation method and rate applicable in the importing country's tariff schedule.
What are the classification criteria for machinery falling under the 'Other' category of HS 8428.39?
HS code 8428.39 is a residual category for lifting, handling, loading, or unloading machinery not specifically covered by other subheadings within heading 84.28. This includes machinery designed for the continuous movement of goods, such as certain types of conveyors, elevators, escalators, and automated guided vehicles (AGVs) that do not fit more specific descriptions. Classification relies on identifying the primary function of the machine and ensuring it is not classifiable elsewhere in Chapter 84. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on interpreting these classifications.
Are there preferential duty rates available for goods classified under HS 8428.39 through trade agreements?
Yes, preferential duty rates may be available for machinery classified under HS 8428.39 if the goods originate from countries that have a Free Trade Agreement (FTA) or other preferential trade arrangement with the importing country. For example, goods imported into the United States from countries with FTAs may qualify for reduced or zero duty rates. Importers must ensure they meet the Rules of Origin requirements stipulated in the relevant trade agreement and possess the necessary documentation, such as a Certificate of Origin, to claim preferential treatment. Consulting resources like the EU TARIC database or the UK Trade Tariff can help identify applicable preferential rates.
What documentation is typically required for importing machinery under HS code 8428.39?
Standard documentation for importing machinery under HS code 8428.39 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import 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 certifications, or technical specifications. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to facilitate smooth customs clearance and avoid delays or penalties.