HS 842959 Other
Quick Answer: Self-propelled mechanical shovels imported under HS 842959 enter the UK at 0.00%, the EU at 0.00%, and the US with a range of duties including Free and 35% under the MFN rate. This residual classification, "Other," applies to self-propelled excavating, tamping, or road-making machinery not specifically covered by preceding headings within Chapter 84. Importers should verify the specific subheadings and applicable duty rates for their particular product in each jurisdiction, as the US has multiple tariff lines for this category. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429590000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429590000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 842959 | — | — | — |
| 84295910 | Free | — | — |
| 8429591060 | — | — | ["No."] |
| 84295950 | Free | — | — |
| 8429595040 | — | — | ["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 842959 cover?
This subheading covers self-propelled mechanical shovels, excavators, and front-loading shovels that do not fall under the more specific descriptions of heading 8429. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, it includes machines designed for excavating, digging, and loading, often equipped with a bucket or scoop, and capable of moving under their own power. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad inclusion for machines not specifically enumerated elsewhere within heading 8429.
What falls outside HS 842959?
The following products are excluded from HS 842959: machines that are not self-propelled, such as towed excavators or those mounted on other vehicles (which would be classified based on the base vehicle or their specific function), and specialized machines like trenchers or road rollers that perform distinct functions. For instance, a backhoe loader primarily designed for road construction might be classified under a different heading if its primary function is not general excavation and loading as defined by 8429.59.
What are common classification mistakes for HS 842959?
A common error is misclassifying multi-purpose machines. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings by virtue of GRI 3(a), classification shall be determined by the essential character of the goods. Importers may incorrectly classify a machine based on a secondary function rather than its predominant purpose, leading to misclassification. For example, a machine with both excavating and demolition capabilities might be classified under 8429.59 when its essential character is demolition, potentially falling under a different heading.
How should importers classify products under HS 842959?
The correct procedure for classifying products under HS 842959 involves a thorough examination of the machine's design, function, and primary purpose. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. They should verify that the machine is self-propelled and performs excavation, digging, or loading functions not specifically covered by other subheadings within 8429, ensuring compliance with all relevant legal texts.
How is the duty calculated for products under HS 842959?
A compact tracked loader weighing 3,500 kg and declared at a customs value of $45,000 USD would attract a US duty of $2,250. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared value: 5% × $45,000 = $2,250. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8429.59.0000.
Which trade agreements reduce duties for HS 842959?
Several free trade agreements may reduce the applicable duty rate for HS 842959, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin (Form CPTPP) is typically required, depending on the origin country and the specific agreement.
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FAQ
What are the typical duty rates for HS code 842959, covering 'other' self-propelled mechanical shovels, excavators, etc.?
The duty rates for HS code 842959 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often Free, but specific trade agreements or temporary measures can apply. The UK Trade Tariff shows a Free rate for most origins. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, as these can change based on trade policies and origin of goods.
How is an item classified under HS code 842959, which is an 'Other' category?
HS code 842959 is a residual category for self-propelled mechanical shovels, excavators, loaders, and diggers that do not fit into more specific subheadings within Chapter 84, specifically heading 8429. Classification hinges on whether the machinery is self-propelled and its primary function as an excavator, shovel, or loader. If a machine has a primary function that is not clearly defined by the more specific headings (e.g., 8429.11 for front-end shovels, 8429.19 for other shovels, 8429.20 for excavators, 8429.30 for earth-moving bulldozers, 8429.40 for tamping and compacting machinery, 8429.51 for front-end shovel loaders), it may fall under 8429.59. Importers must carefully analyze the machine's design, specifications, and intended use against the Chapter Notes and Explanatory Notes of the Harmonized System.
What documentation is typically required for importing goods classified under HS code 842959?
Standard documentation for importing machinery under HS code 842959 generally includes a commercial invoice, packing list, bill of lading or air waybill, and an import declaration. Depending on the importing country and the origin of the goods, additional documents may be required. These could include a certificate of origin to claim preferential duty rates under trade agreements, safety certificates (e.g., CE marking for the EU), or specific import permits. It is advisable for importers and customs brokers to verify the exact requirements with the customs authorities of the destination country prior to shipment.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact duty rates for HS code 842959?
Trade agreements can significantly reduce or eliminate duties for goods classified under HS code 842959 if the goods meet the rules of origin stipulated in the agreement. For instance, if machinery originating from a country with a Free Trade Agreement (FTA) with the importing country (e.g., Canada or Mexico for the US under USMCA, or an EU member state for imports into the EU) qualifies under the FTA's rules of origin, it may be eligible for preferential duty rates, often 0.00% or Free. To benefit, importers must typically provide a valid Certificate of Origin issued by the exporter or producer, demonstrating compliance with the origin criteria. Without proof of origin, the standard MFN duty rate will apply.
Can you provide a concrete example of how import duty is calculated for HS code 842959, assuming a 3.5% ad valorem rate?
Let's assume an importer brings in a piece of equipment classified under HS code 842959 with a declared customs value of $50,000 USD. If the applicable duty rate is 3.5% ad valorem, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this case, Duty Amount = $50,000 USD × 0.035 = $1,750 USD. This $1,750 would be the ad valorem duty payable. Some countries may also levy other taxes or fees, such as Value Added Tax (VAT) or excise duties, which are calculated separately on the value of the goods plus the import duty.