HS 842952 Machinery with a 360° revolving superstructure
Quick Answer: Self-propelled mechanical shovels imported under HS 842952 enter the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including 35% and Free. This Harmonized System code specifically covers excavating machinery where the superstructure, containing the engine and operator's cab, can rotate a full 360 degrees on the undercarriage. This allows for efficient operation in confined spaces. Importers should be aware of the significant duty rate disparity for this classification, particularly in the United States. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429520000 | — | — | — |
| 8429521000 | 0.00 % | — | — |
| 8429529000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429520000 | 0.00 % | — | — |
| 8429521000 | 0.00 % | — | — |
| 8429529000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84295210 | Free | — | — |
| 8429521030 | — | — | ["No."] |
| 8429521040 | — | — | ["No."] |
| 8429521050 | — | — | ["No."] |
| 8429521020 | — | — | ["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 842952 cover?
This subheading covers self-propelled mechanical shovels, excavators, and other earth-moving machinery equipped with a superstructure that can revolve 360 degrees. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes machines designed for digging, loading, and excavating, where the entire upper assembly, including the boom, arm, and bucket, can rotate independently of the undercarriage. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the 360-degree rotation capability as the defining characteristic for classification within heading 8429.
What falls outside HS 842952?
The following products are excluded from HS 842952: machinery with superstructures that do not revolve 360 degrees, such as backhoe loaders where the superstructure typically pivots less than 360 degrees, or machines where the revolving function is not the primary operational characteristic. Also excluded are specialized equipment like cranes (heading 8426) or bulldozers (heading 8429.11), even if they possess some form of rotational capability, as their primary function and design differ significantly. For instance, a skid-steer loader with a limited swing arm would not fit this specific subheading.
What are common classification mistakes for HS 842952?
A common error is misclassifying machinery based solely on its earth-moving function without properly assessing the superstructure's rotational capability. For example, machines with limited swing or those where the entire vehicle pivots are often incorrectly placed here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also err by classifying attachments separately when they are integral to the machine's operation as presented.
How should importers classify products under HS 842952?
The correct procedure for classifying products under HS 842952 involves a detailed examination of the machinery's operational design and specifications. Importers and customs brokers must verify that the superstructure, encompassing the boom, arm, and working implement, is capable of a full 360-degree rotation relative to the undercarriage. Reviewing manufacturer specifications, technical manuals, and consulting official tariff databases like the USITC HTS or EU TARIC is crucial to ensure accurate classification.
How is the duty calculated for products under HS 842952?
A Caterpillar 320D L hydraulic excavator weighing 22,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150,000 USD × 0.05 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8429.52.0000.
Which trade agreements reduce duties for HS 842952?
Several free trade agreements may reduce the applicable duty rate for HS 842952, 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, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially offering Free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
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FAQ
What are the typical import duty rates for HS code 842952 (Machinery with a 360° revolving superstructure)?
The Most Favored Nation (MFN) duty rate for HS code 842952 in the United States is 0.00%. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, under the USMCA, qualifying goods may enter duty-free. Importers and customs brokers should always verify the specific origin of the goods and consult the relevant FTA provisions to determine eligibility for preferential treatment. Always refer to the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and definitive rates.
How is the '360° revolving superstructure' criterion applied for HS code 842952 classification?
HS code 842952 specifically covers self-propelled mechanical shovels, excavators, and cranes that feature a superstructure capable of a full 360-degree rotation. This means the upper part of the machine, which houses the engine, operator's cab, and the working apparatus (like the boom, dipper, and bucket), can turn completely around on the undercarriage. Machines where the superstructure has a limited range of motion (e.g., less than 360°) would typically be classified under different HS codes, such as 842951 (front-loading shovels) or other relevant headings depending on their primary function and design.
What documentation is typically required for importing machinery classified under HS 842952?
When importing machinery classified under HS 842952, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and origin, a certificate of origin may be necessary, especially if claiming preferential duty rates under a Free Trade Agreement. Importers should also be prepared to provide technical specifications or brochures that clearly demonstrate the 360° revolving capability of the superstructure to customs authorities if requested for verification purposes.
Can you provide an example of how import duty is calculated for HS code 842952?
Let's assume a hypothetical scenario where a country imposes a 5% ad valorem duty on HS code 842952, and the importer brings in a machine valued at $100,000 USD. The duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, $100,000 USD × 5% = $5,000 USD. This is an ad valorem duty, meaning it's a percentage of the value of the imported goods. If there were also specific duties (e.g., per unit), the calculation would involve both components, and the higher or combined amount might be applied based on the tariff's provisions.
How do trade agreements, like the USMCA, impact the duty rates for HS 842952?
Trade agreements, such as the United States-Mexico-Canada Agreement (USMCA), can significantly reduce or eliminate import duties for goods that meet specific rules of origin. For HS code 842952, if the machinery originates in Canada or Mexico and meets the USMCA's requirements (e.g., regional value content, tariff shift), it can be imported into the United States duty-free, even if the MFN rate is not 0.00%. Importers and customs brokers must obtain a valid certificate of origin from the exporter and ensure all USMCA requirements are met to claim these preferential rates. Consulting Annex 4-B of the USMCA or the relevant customs regulations is crucial.