HS 843139 Other

HS code 843139, which covers 'Other parts of machinery of a kind used for the preparation, cooking or other treatment of foodstuffs', has varying duty rates depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may also apply. It is crucial to consult the specific tariff schedule of the destination country, such as the USITC's HTS or the EU's TARIC database, for the most accurate and up-to-date rates. Always verify the specific rate applicable to your shipment's origin and destination.

The duty calculation for HS code 843139 typically depends on whether the duty is assessed as an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit). Assuming an ad valorem rate, the formula is: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For instance, if a shipment of parts classified under 843139 has a customs value of $10,000 USD and the applicable MFN duty rate is 3.5% ad valorem, the duty would be $10,000 × 0.035 = $350.00 USD. If a specific duty applies, the calculation would be: Duty = (Quantity of Goods) × (Specific Duty Rate per Unit). Always confirm the duty basis (ad valorem, specific, or compound) from the importing country's tariff schedule.

HS code 843139 is for 'Other parts' of machinery for the preparation, cooking, or treatment of foodstuffs, falling under heading 8431 which covers 'Parts suitable for use exclusively or principally with the machinery of headings 8425 to 8430'. The key classification criteria are that the parts must be specifically designed or adapted for machinery used in food preparation, cooking, or other treatment processes, and they must not be more specifically classified under another HS code. For example, a specialized mixing blade for a commercial food processor would likely fall under 843139 if not specifically enumerated elsewhere. Importers must ensure the parts are not for general-purpose machinery or machinery covered by other headings within Chapter 84.

When importing goods classified under HS code 843139, standard customs documentation is generally required. This includes a commercial invoice detailing the description, quantity, value, and origin of the parts; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the food processing machinery parts, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations related to safety or compliance standards if the parts are critical components of regulated food machinery. Customs brokers should be consulted for country-specific requirements.

Trade agreements can significantly reduce or eliminate duties for goods classified under HS code 843139. For instance, if parts originate from a country with a Free Trade Agreement (FTA) with the importing nation (e.g., USMCA for the United States, or agreements the UK has post-Brexit), they may qualify for preferential duty rates, often 0.00% ad valorem, provided they meet the rules of origin stipulated in the agreement. The UK's Global Tariff also includes preferential rates for goods from certain developing countries under the Generalised Scheme of Preferences (GSP). Importers must obtain a valid Certificate of Origin and ensure their goods comply with the specific rules of origin for the relevant trade agreement to benefit from these reduced rates. Consulting the official tariff databases (USITC, UK Trade Tariff, EU TARIC) and the text of the trade agreements is essential.