HS 842840 Escalators and moving walkways
Quick Answer: Escalators and moving walkways imported under HS 842840 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff, though a 35% rate is also listed. This classification specifically covers continuous-action conveying devices designed for transporting persons between floors or levels, such as those found in shopping malls, airports, and public transportation hubs. Importers should verify the specific tariff rate applicable to their destination country, as the US shows a dual rate. According to CustomTariffs data, careful attention to the correct tariff line is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8428400000 | 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 842840 cover?
This subheading covers escalators and moving walkways, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These are continuous, automatically operated systems for transporting persons between floors or levels. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this classification applies to complete units or significant sub-assemblies designed for this specific purpose, excluding simple conveyor belts or elevators.
What falls outside HS 842840?
The following products are excluded from HS 842840: elevators (classified under HS 842810), which move vertically in a shaft; simple conveyor belts for goods (HS 842839); and stairlifts for disabled persons (typically HS 842890). Also excluded are parts and accessories not specifically designed for escalators or moving walkways, which would be classified based on their individual function or material, such as general-purpose motors or structural steel components.
What are common classification mistakes for HS 842840?
A common error is misclassifying specialized conveyor systems or inclined passenger transport devices that do not meet the continuous, automatically operated criteria of escalators and moving walkways. For instance, a system designed for transporting goods on an incline might be mistakenly entered under 842840. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 842840?
The correct procedure for classifying products under HS 842840 involves a thorough examination of the product's design and function. Importers and customs brokers must determine if the item is an escalator or a moving walkway, designed for continuous, automatic passenger transport between levels. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is essential for accurate classification.
How is the duty calculated for products under HS 842840?
A Schindler 5500 escalator, weighing 5,000 kg and declared at a customs value of $75,000 USD, would attract a US duty of $3,750.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 8428.40.0000), applied to the declared customs value ($75,000 × 0.05 = $3,750.00).
Which trade agreements reduce duties for HS 842840?
Several free trade agreements may reduce the applicable duty rate for HS 842840, 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 certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 842840 (Escalators and moving walkways)?
Import duty rates for HS code 842840 vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the general (Most Favored Nation - MFN) duty rate is Free (0.00%). However, preferential rates under trade agreements may also apply. Importers should always consult the specific tariff schedule of the importing country to confirm the applicable duty rate, as rates can change and special provisions may exist. The World Customs Organization (WCO) provides a database for cross-referencing, and national customs authorities (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) are the definitive sources.
How is the import duty for escalators and moving walkways calculated if a duty rate applies?
The calculation depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 842840, if an ad valorem rate were applied, the duty would be calculated as: Duty = Customs Value of Goods × Ad Valorem Duty Rate. For instance, if an escalator valued at $50,000 USD was subject to a hypothetical 5% ad valorem duty, the duty would be $50,000 × 0.05 = $2,500 USD. It's crucial to determine the correct customs value, which typically includes the cost of the goods, insurance, and freight (CIF) to the port of importation. Always verify the specific duty calculation method with the importing country's customs authority.
What documentation is typically required for importing escalators and moving walkways under HS 842840?
Standard import documentation for HS 842840 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a customs import declaration. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Safety certifications or compliance documents related to electrical standards or operational safety might also be necessary. Importers should consult their customs broker and the importing country's customs regulations for a comprehensive list.
Are there specific classification criteria that distinguish escalators and moving walkways from other types of lifting or conveying machinery under HS 8428?
Yes, HS code 842840 specifically covers 'Escalators and moving walkways'. The key distinguishing feature is their function: escalators are continuous-acting, inclined passenger conveyors that transport people between floors of a building, while moving walkways are continuous-acting horizontal or inclined passenger conveyors. They are distinct from other machinery in Chapter 84 that might lift or convey, such as elevators (HS 842810), continuous-action elevators and conveyors for goods or materials (HS 842820), or other lifting, handling, loading or unloading machinery (other subheadings of 8428). The design and primary purpose for passenger transport are critical for correct classification.
How do trade agreements, such as USMCA or EU trade deals, typically affect the duty rates for HS 842840?
Trade agreements often provide for reduced or eliminated import duties on goods originating from member countries. For HS 842840, if an escalator or moving walkway is certified as originating from a country that is party to a free trade agreement (FTA) with the importing country (e.g., the USMCA for trade between the US, Mexico, and Canada, or various FTAs the EU has with other nations), it may qualify for a preferential duty rate, often 0.00%, provided all rules of origin are met. Importers must obtain a valid certificate of origin from the exporter and ensure the goods meet the specific origin criteria outlined in the respective trade agreement. Consulting the official tariff database of the importing country, which often indicates preferential rates, is essential.