HS 843031 Coal or rock cutters and tunnelling machinery
Quick Answer: Coal or rock cutters and tunnelling machinery imported under HS 843031 enters the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN rate) for some lines, with others at 35%. This classification covers specialized machinery designed for excavating tunnels, mining coal, or cutting rock. Importers should be aware of the varying US tariff rates, as specific subheadings will determine the applicable duty. For precise classification and duty determination in the US, consulting the USITC Harmonized Tariff Schedule is recommended. CustomTariffs aggregates this data, highlighting the importance of verifying specific product details against the relevant tariff schedules for accurate import declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430310000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430310040 | — | — | ["No."] |
| 84303100 | Free | — | — |
| 8430310080 | — | — | ["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 843031 cover?
This subheading covers machines specifically designed for cutting coal or rock, as well as machinery for tunnelling. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes continuous miners, roadheaders, and tunnel boring machines. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are self-propelled or non-self-propelled machines equipped with cutting heads or tools for excavating rock and coal in underground or surface mining operations and for creating tunnels.
What falls outside HS 843031?
The following products are excluded from HS 843031: general-purpose excavating machinery not specifically designed for coal or rock cutting, such as backhoe loaders or standard excavators used for earthmoving. Also excluded are drilling machines for creating boreholes for exploration or blasting, which are typically classified under HS 843041 or 843049, and crushing or grinding machinery for processing extracted materials, which fall under other headings in Chapter 84.
What are common classification mistakes for HS 843031?
A common error is misclassifying general excavation equipment as coal or rock cutters. This often occurs when machines have some cutting capability but are not primarily designed for the specific, high-force excavation of coal or rock in mining or tunnelling contexts. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable under two or more headings, the heading that describes the essential character of the goods shall be taken. For HS 843031, the essential character is the specialized cutting mechanism for hard materials.
How should importers classify products under HS 843031?
The correct procedure for classifying products under HS 843031 involves a thorough examination of the machine's design, intended use, and specific cutting mechanisms. Importers and customs brokers must consult the official nomenclature, including the WCO HS Explanatory Notes, and relevant national tariff schedules like the USITC HTS or EU TARIC. Verification of the machine's primary function—whether it is specifically engineered for cutting coal or rock, or for tunnelling—is paramount to ensure accurate classification.
How is the duty calculated for products under HS 843031?
A "Joy Global 12CM10 Continuous Miner" weighing 100,000 kg and declared at a customs value of $5,000,000 USD would attract a US duty of $250,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 0.5% ad valorem (0.005 × $5,000,000 = $250,000). Note that specific rates can vary based on origin and trade agreements.
Which trade agreements reduce duties for HS 843031?
Several free trade agreements may reduce the applicable duty rate for HS 843031, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible goods from developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed, depending on the importing country's specific requirements.
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FAQ
What are the typical import duty rates for HS code 843031 (Coal or rock cutters and tunnelling machinery)?
The Most Favored Nation (MFN) duty rate for HS code 843031 in the United States is 0.00%. However, preferential rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia may enter duty-free. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) and verify the specific origin and applicable FTA for your shipment. For the EU, the TARIC system indicates a duty rate of 0.00% for goods from certain countries, while others may face rates up to 3.7%. Always verify the specific TARIC code and origin.
How is the duty for HS code 843031 calculated, and can you provide an example?
The duty calculation for HS code 843031 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if the MFN duty rate in a country were 3.5% ad valorem and you imported a tunnelling machine valued at $500,000, the duty would be calculated as: $500,000 (Value) × 0.035 (Duty Rate) = $17,500. If a specific duty applied, such as $100 per machine, the duty would be $100 × 1 (Number of Machines) = $100. Always confirm the exact duty basis (ad valorem or specific) and rate from the official tariff schedule.
What are the key classification criteria for machinery to be classified under HS code 843031?
Machinery classified under HS code 843031, 'Coal or rock cutters and tunnelling machinery,' must be designed and primarily intended for cutting coal or rock, or for tunnelling operations. This includes machines like roadheaders, continuous miners, and tunnel boring machines (TBMs). The World Customs Organization (WCO) Explanatory Notes to Chapter 84 provide further guidance, emphasizing the specific function and design for these specialized cutting and excavation tasks. Machines with broader applications, even if capable of cutting rock, may fall under different headings.
What documentation is typically required when importing coal or rock cutters and tunnelling machinery under HS code 843031?
When importing machinery under HS code 843031, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, importers may need to provide a certificate of origin to claim preferential duty rates under trade agreements. Depending on the country of import and the specific machine, safety certifications, technical specifications, or manufacturer's declarations attesting to the machine's intended use and compliance with local regulations might be requested by customs authorities. Always check the specific import requirements of the destination country.
Which common trade agreements might offer preferential duty rates for HS code 843031, and how can importers verify eligibility?
Several trade agreements can impact duty rates for HS code 843031. For instance, the United States has FTAs with countries like Australia, Chile, and South Korea, which may provide duty-free entry for qualifying goods. The EU has similar agreements with many countries. To verify eligibility, importers must ensure the machinery originates from a country that is a party to an applicable trade agreement. This requires a valid Certificate of Origin, which must be obtained from the exporter and submitted to customs. Importers and customs brokers should consult the specific text of the relevant trade agreement and the official tariff schedule (e.g., HTSUS for the US, TARIC for the EU) to confirm origin rules and eligibility criteria.