HS 843290 Parts
Quick Answer: Parts for agricultural machinery classified under HS code 843290 enter the UK and EU duty-free, and are generally free of duty in the United States under the Most Favored Nation (MFN) rate. This code specifically covers components and spare parts for machinery of heading 8432, which includes plows, cultivators, harrows, manure spreaders, and other soil preparation or cultivation machinery. Importers should ensure that the specific part's function aligns with the machinery described in heading 8432 to ensure correct classification. CustomTariffs aggregates this data, highlighting the favorable duty treatment across major markets for these essential agricultural components.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8432900010 | — | — | ["No."] |
| 8432900040 | — | — | ["No."] |
| 8432900060 | — | — | ["No."] |
| 84329000 | Free | — | — |
| 8432900020 | — | — | ["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 843290 cover?
This subheading covers parts and accessories specifically designed for agricultural, horticultural, forestry, or gardening machinery of heading 8432, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes components like blades, tines, gears, shafts, and frames that are integral to the functioning of plows, harrows, cultivators, seed drills, and mowers. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that only parts exclusively intended for these machines fall under this classification.
What falls outside HS 843290?
The following products are excluded from HS 843290: complete machines of heading 8432, general-purpose parts not specifically designed for agricultural machinery (e.g., standard bolts, nuts, or bearings), and parts for other types of machinery. For instance, spare parts for tractors (heading 8701) or for lawnmowers powered by internal combustion engines and designed for cutting grass (heading 8467) would be classified under their respective headings, not under parts for heading 8432.
What are common classification mistakes for HS 843290?
A common error is classifying universal parts or components that could be used in multiple types of machinery, rather than those exclusively intended for agricultural machinery of heading 8432. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the classification should be based on the essential character of the part. Importers may also mistakenly classify a part for a self-propelled agricultural machine under this heading, when it should be classified with the self-propelled machine itself.
How should importers classify products under HS 843290?
The correct procedure for classifying products under HS 843290 involves a thorough examination of the part's design and intended use. Importers and customs brokers must consult the manufacturer's specifications and technical documentation to confirm that the part is exclusively for machinery covered by heading 8432. Cross-referencing with official tariff databases like the USITC HTS or EU TARIC for specific product descriptions and Explanatory Notes is crucial for accurate classification.
How is the duty calculated for products under HS 843290?
A set of 10 plowshares weighing 50 kg and declared at a customs value of $1,000 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% × $1,000 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 843290?
Several free trade agreements may reduce the applicable duty rate for HS 843290, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan. To claim these preferences, a self-certified origin statement or a specific certificate of origin is typically required, depending on the agreement and jurisdiction.
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FAQ
What are the applicable duty rates for HS code 843290 (Parts of agricultural machinery)?
The duty rates for HS code 843290, which covers parts of agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. Under the UK Trade Tariff, the duty rate is Free. Under the EU TARIC system, the rate is also typically Free for most origins. It is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements for definitive rates.
How is the classification of 'parts' under HS 843290 determined?
Classification under HS 843290 requires that the item be specifically designed for use with machinery of headings 8432 (agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery). According to General Rule of Interpretation (GRI) 2(a), an incomplete or unfinished article is classified as the complete or finished article if it has the essential character of the finished article. Similarly, parts are classified with the machine they are intended for, provided they are not more specifically classified elsewhere. For instance, a specific type of plowshare designed exclusively for a machine of heading 8432 would be classified here, whereas a general-purpose bolt might be classified under a more basic heading.
What documentation is typically required when importing parts under HS code 843290?
When importing parts classified under HS 843290, standard import documentation usually includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or diagrams of the parts to substantiate their classification if requested by customs authorities.
Do trade agreements significantly impact the duty rates for HS code 843290?
Yes, trade agreements can significantly impact duty rates for HS code 843290. For instance, under the EU's Generalized Scheme of Preferences (GSP), certain developing countries may benefit from reduced or zero duties. Similarly, the US has Free Trade Agreements (FTAs) with countries like Mexico and Canada (USMCA), which often provide for duty-free treatment on eligible goods, including parts. Importers must verify the rules of origin and specific provisions of the relevant trade agreement to determine eligibility for preferential treatment.
Can you provide a concrete example of how duty is calculated for HS code 843290?
While many countries offer duty-free treatment for HS 843290 under their MFN rates or trade agreements, let's illustrate a hypothetical scenario where a duty applies. Suppose a country imposes a 5% ad valorem duty on a specific part classified under 843290. If an importer brings in a shipment of these parts with a declared value of $10,000 USD, the duty calculation would be: Duty = Value of Goods × Duty Rate. In this case, Duty = $10,000 × 0.05 = $500 USD. It is essential to confirm the specific duty rate and whether it is ad valorem (based on value), specific (per unit), or a combination.