HS 843041 Other boring or sinking machinery
Quick Answer: Other boring or sinking machinery imported under HS 843041 enters the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) duty rate of 35%. This classification specifically covers self-propelled boring or sinking machinery, distinct from those designed for other excavation or tunneling purposes. Importers should be aware of the significant duty differential between these major trading blocs. According to CustomTariffs data, careful HS code verification is crucial to ensure accurate duty payments and compliance. This code is relevant for machinery used in drilling, boring, or sinking operations, often in construction or mining contexts.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8430410000 | 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 843041 cover?
This subheading covers "Other boring or sinking machinery" not specified elsewhere in heading 8430. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes machines designed for excavating holes or shafts in the ground or rock, such as rotary drills, percussion drills, and augers, when they are not self-propelled or are not specifically designed for mining or quarrying operations. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail, generally encompassing machinery used for civil engineering projects like foundation drilling or tunnel boring where specialized mining equipment is not the primary classification.
What falls outside HS 843041?
The following products are excluded from HS 843041: self-propelled boring or sinking machinery (which may fall under heading 8429 or 8704), machinery specifically designed for mining or quarrying (typically classified under 843011 or 843019), and general-purpose drilling machines not intended for boring into the ground or rock, such as those used for metalworking (classified under 8457 or 8459). Machines for boring timber or other materials also fall outside this scope.
What are common classification mistakes for HS 843041?
A common error is misclassifying specialized mining equipment under this subheading when it should be classified under heading 843011 or 843019, which are dedicated to mining or quarrying machinery. Another mistake involves confusing general-purpose drilling machines with those specifically designed for boring into the ground or rock. Adherence to General Interpretative Rule 1 and Rule 3(a) of the Harmonized System is crucial to ensure the most specific and appropriate classification based on the machine's primary function and design.
How should importers classify products under HS 843041?
The correct procedure for classifying boring or sinking machinery under HS 843041 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers should consult the WCO Explanatory Notes, the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any available product literature. Key considerations include whether the machine is self-propelled, its specific application (civil engineering vs. mining), and its primary boring mechanism to differentiate it from other headings and subheadings.
How is the duty calculated for products under HS 843041?
A horizontal directional drilling (HDD) rig weighing 15,000 kg and declared at a customs value of $250,000 USD would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($250,000 USD × 0.05 = $12,500). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8430410000.
Which trade agreements reduce duties for HS 843041?
Several free trade agreements may reduce the applicable duty rate for HS 843041, 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. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
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FAQ
What are the typical import duty rates for HS code 843041, 'Other boring or sinking machinery'?
Import duty rates for HS code 843041 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system may show different rates depending on the specific machinery and originating country, often ranging from 0.00% to 3.5% ad valorem. The UK Trade Tariff also lists various rates, with some machinery classified under this code being duty-free. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is HS code 843041 defined, and what types of machinery fall under 'Other boring or sinking machinery'?
HS code 843041 covers machinery and mechanical appliances for the boring or sinking of holes, not specifically covered by other headings in Chapter 84. This typically includes machinery used for drilling, boring, or sinking operations, such as certain types of drilling rigs, boring machines, and sinking pumps designed for creating boreholes or shafts. The key criterion is the primary function of creating holes or sinking operations, distinguishing them from general-purpose drilling or excavation equipment.
What documentation is typically required when importing machinery classified under HS code 843041?
Standard import documentation for HS code 843041 includes a commercial invoice detailing the machine's specifications, value, and country of origin; a packing list; a bill of lading or air waybill; and potentially a certificate of origin. Depending on the importing country and the specific type of machinery, additional documentation might be required, such as safety certifications, technical manuals, or import permits. Importers should verify specific requirements with their customs broker or the relevant customs authority.
How is the ad valorem duty calculated for HS code 843041, using a hypothetical example?
Ad valorem duties are calculated as a percentage of the declared value of the imported goods. For instance, if a machine classified under HS code 843041 has an invoice value of $50,000 USD and the applicable MFN duty rate in a specific country is 3.5% ad valorem, the duty calculation would be: $50,000 (Value) × 0.035 (Duty Rate) = $1,750 USD. This amount represents the customs duty payable. It's important to note that other duties, taxes, and fees may also apply.
Do preferential trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 843041?
Yes, preferential trade agreements can significantly impact duty rates for HS code 843041. For example, machinery imported under the United States-Mexico-Canada Agreement (USMCA) may qualify for reduced or zero duty rates if it meets the rules of origin. Similarly, machinery imported into the EU from countries with a Free Trade Agreement (FTA) with the EU may benefit from preferential tariffs. To claim preferential treatment, importers must typically provide a valid certificate of origin and ensure the machinery meets the specific rules of origin stipulated in the relevant trade agreement.