HS 842951 Mechanical shovels, excavators and shovel loaders
Quick Answer: Mechanical shovels, excavators, and shovel loaders imported under HS 842951 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 35% ad valorem. This classification covers self-propelled machines designed for excavating and loading earth or other materials, typically featuring a revolving superstructure and a shovel or bucket. Importers should be aware that while many developed nations offer duty-free access for these goods, specific US tariff lines may apply significant duties. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable duty rate for each destination market to ensure accurate customs declarations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429511000 | 0.00 % | — | — |
| 8429510000 | — | — | — |
| 8429519100 | 0.00 % | — | — |
| 8429519900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429510000 | 0.00 % | — | — |
| 8429511000 | 0.00 % | — | — |
| 8429519100 | 0.00 % | — | — |
| 8429519900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429511005 | — | — | ["No."] |
| 84295110 | Free | — | — |
| 8429511015 | — | — | ["No."] |
| 8429511030 | — | — | ["No."] |
| 8429511035 | — | — | ["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 to Classify This HS Code?
What products does HS 842951 cover?
This subheading covers self-propelled mechanical shovels and shovel loaders, designed for excavating and loading materials. According to the World Customs Organization's Harmonized System Nomenclature, these machines are characterized by a front-mounted shovel or bucket that can be raised and lowered. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to machines primarily intended for digging, scooping, and transporting loose materials, often featuring a revolving superstructure or a fixed cab. These are distinct from machines where the primary function is not excavation or loading.
What falls outside HS 842951?
The following products are excluded from HS 842951: excavators where the primary digging mechanism is a boom and dipper arm (classified under 842952), machines primarily designed for earthmoving but not excavation and loading (such as bulldozers or graders), and industrial trucks for short-distance transport (classified under 8709). For instance, a backhoe loader, which has both a front loader and a rear excavator arm, is typically classified under 842952 if the excavator function is dominant, or potentially under 842951 if the front loader is the primary operational feature. Agricultural tractors with attachments are also excluded.
What are common classification mistakes for HS 842951?
A common error is misinterpreting the primary function of the machine, especially for multi-purpose equipment. For example, classifying a backhoe loader under 842951 when its primary design and operational use leans towards excavation via its rear arm (which would fall under 842952) is a frequent mistake. This often stems from not adhering to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates classification based on the essential character of the good. Importers may also incorrectly classify machines that are not self-propelled or those with attachments that fundamentally alter their primary function.
How should importers classify products under HS 842951?
The correct procedure for classifying products under HS 842951 involves a thorough examination of the machine's design, intended use, and primary operational features. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with WCO Explanatory Notes. Key considerations include whether the machine is self-propelled, has a front-mounted shovel or loader, and its principal function is excavation and loading. Reviewing manufacturer specifications and technical documentation is crucial to ensure accurate classification.
How is the duty calculated for products under HS 842951?
A Case Construction 580N backhoe loader weighing 7,000 kg and declared at a customs value of $50,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for a similar machine (as per the USITC HTS, specific rates vary), the duty would be $1,250 ($50,000 × 0.025). This calculation is based on the declared customs value, and the specific rate would be confirmed by consulting the current USITC Harmonized Tariff Schedule for the precise classification of the imported unit.
Which trade agreements reduce duties for HS 842951?
Several free trade agreements may reduce the applicable duty rate for HS 842951, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machinery originating from Canada or Mexico can achieve a duty rate of Free. Documentation required to claim this preference typically involves a valid USMCA certification of origin. While not directly applicable to this specific product category in all instances, other agreements like the Generalized System of Preferences (GSP) might offer reduced or free entry for qualifying goods from certain developing countries, requiring a GSP Form A.
```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 842951 (Mechanical shovels, excavators and shovel loaders)?
Duty rates for HS code 842951 can vary significantly by importing country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, other countries may have different rates. For instance, the EU's TARIC system and the UK's Trade Tariff often list rates that can range from 0.00% to higher percentages, sometimes subject to specific conditions or origin. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The World Customs Organization (WCO) provides a framework, but national tariff schedules are the definitive source for duty application.
How is the duty for a mechanical shovel classified under HS 842951 calculated, and can you provide an example?
The duty calculation for HS 842951 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 3.5% ad valorem duty on mechanical shovels, and an importer brings in a shovel valued at $100,000 USD, the duty would be calculated as: 3.5% of $100,000 = $3,500. If a specific duty were applied, such as $500 per unit, and the importer brought in 10 shovels, the duty would be 10 units * $500/unit = $5,000. Always verify the specific duty basis (ad valorem, specific, or a combination) in the destination country's tariff.
What documentation is typically required for importing mechanical shovels and excavators under HS code 842951?
Standard documentation for importing goods under HS 842951 generally 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 declaration. Depending on the importing country and the origin of the goods, additional documents may be required, such as a certificate of origin to claim preferential duty rates under trade agreements, or specific safety and emissions compliance certificates. Importers and customs brokers should consult the importing country's customs authority for a comprehensive list.
Do trade agreements, such as Free Trade Agreements (FTAs), affect the duty rates for HS 842951?
Yes, trade agreements can significantly impact duty rates for HS code 842951. For example, under the USMCA (United States-Mexico-Canada Agreement), qualifying excavators and shovel loaders originating from Canada or Mexico may be eligible for duty-free entry into the United States. Similarly, other FTAs between countries or blocs (like the EU's agreements with various partners) can reduce or eliminate duties. To benefit from preferential rates, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and provide a valid certificate of origin.
What are the key criteria for classifying machinery as a 'mechanical shovel' or 'shovel loader' under HS 842951, as opposed to other construction equipment?
HS code 842951 covers self-propelled machines, on wheels or crawler tracks, with a superstructure which can pivot through at least 360 degrees and is equipped with a digger or shovel. Key classification criteria include: 1) It must be self-propelled. 2) It must have a superstructure that can rotate at least 360 degrees. 3) It must be equipped with a shovel or a digger arm. Machines that do not meet these criteria, such as backhoe loaders where the superstructure does not pivot 360 degrees, or machines primarily designed for other functions (e.g., bulldozers), would be classified elsewhere, potentially in HS codes 842959 (other self-propelled excavating, earth-moving or material-handling machinery) or other relevant chapters depending on their primary function and design.