HS 843359 Other
Quick Answer: Machinery for harvesting, threshing, or processing cereal grains and other agricultural products, not specified elsewhere, imported under HS 843359 enters the UK at 0.00%, the EU at 0.00%, and the US duty-free. This residual classification applies to harvesting and processing machines that do not fit into more specific headings within Chapter 84. Importers should exercise caution, as the "other" designation necessitates a thorough review of the product's specific function to ensure it is correctly classified and not subject to more detailed tariff provisions or specific import regulations in the destination country. CustomTariffs aggregates this information for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8433598500 | 0.00 % | — | — |
| 8433590000 | — | — | — |
| 8433591100 | 0.00 % | — | — |
| 8433591900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8433590000 | 0.00 % | — | — |
| 8433591100 | 0.00 % | — | — |
| 8433591900 | 0.00 % | — | — |
| 8433598500 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84335900 | Free | — | — |
| 8433590090 | — | — | ["No."] |
| 8433590010 | — | — | ["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 843359 cover?
This subheading covers "Other" harvesting machinery, specifically those not elsewhere specified within Heading 8433, which pertains to harvesting and threshing machinery, including straw and fodder balers; grass mowers. According to the WCO Harmonized System Explanatory Notes and official tariff schedules like the USITC HTS and EU TARIC, this residual category captures machines designed for harvesting crops that do not fit into more specific subheadings, such as specialized root crop harvesters or certain types of forage harvesters not classified under 8433.51 or 8433.52.
What falls outside HS 843359?
The following products are excluded from HS 843359: machines specifically classified under subheadings 8433.51 (combine harvesters) and 8433.52 (other harvesting machinery for forage). Additionally, machinery for the initial processing of harvested crops, such as grain cleaners or sorting machines, are typically classified under Heading 8437. Simple agricultural tools not powered by an engine, like scythes or sickles, are also excluded and fall under different headings, often within Chapter 82.
What are common classification mistakes for HS 843359?
A common error is misclassifying specialized harvesting equipment that, while not a combine harvester, might have specific functions that warrant classification under a more precise subheading if one exists within Heading 8433 or a related heading. For instance, a machine primarily designed for harvesting a specific type of vegetable might have a more granular classification. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial, ensuring the most specific description is applied first, and then considering the essential character of the product if multiple headings or subheadings appear equally applicable.
How should importers classify products under HS 843359?
The correct procedure for classifying products under HS 843359 involves a thorough examination of the machine's primary function and design, comparing it against the descriptions in Heading 8433 and its subheadings, as well as related headings. Importers and customs brokers should consult official tariff databases such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC system, and review the WCO Explanatory Notes for Heading 8433. If the machine is for harvesting and does not fit 8433.51 or 8433.52, and is not otherwise excluded, then 8433.59 is the appropriate classification.
How is the duty calculated for products under HS 843359?
A potato harvester weighing 5,000 kg and declared at a customs value of $50,000 USD would attract a US duty of $12,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 25% ad valorem for a hypothetical specialized potato harvester classified under 8433.59. The calculation is: 25% of $50,000 = $12,500. It is imperative to verify the exact duty rate for the specific product and country of origin.
Which trade agreements reduce duties for HS 843359?
Several free trade agreements may reduce the applicable duty rate for HS 843359, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for qualifying goods originating from Canada and Mexico. The UK-EU Trade and Cooperation Agreement may also offer preferential rates, potentially free, for goods meeting rules of origin criteria originating from the EU or UK. Documentation required typically includes a self-certified origin statement for USMCA, or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical duty rates for HS code 843359?
HS code 843359, which covers 'Other' harvesting or threshing machinery, often carries a 0.00% duty rate under the Most Favored Nation (MFN) tariff. For instance, the United States applies a 0.00% MFN rate. It is crucial to verify specific preferential rates under trade agreements, as these can also result in duty-free entry. Always consult the relevant customs authority's tariff schedule for the most current and accurate rates.
How is the duty calculated for an import under HS 843359 if a duty rate were applicable?
While HS 843359 often has a 0.00% duty rate, if a specific tariff were applied, the duty calculation would depend on whether it's an ad valorem or specific duty. For an ad valorem rate (e.g., 3.5%), the duty is calculated as a percentage of the imported goods' value. For example, if a machine valued at $10,000 was subject to a 3.5% ad valorem duty, the duty would be $10,000 \times 0.035 = $350. If a specific duty were applied (e.g., $50 per unit), the duty would be $50 \times Number of Units. Always confirm the basis of duty calculation with the official tariff.
What are the classification criteria for goods falling under HS code 843359?
HS code 843359 is a residual category for 'Other' harvesting or threshing machinery not specified in more precise subheadings within heading 8433. This includes machines primarily used for harvesting or threshing crops that do not fit into categories like combine harvesters (8433.51), other harvesting machinery (8433.52), or threshing machinery (8433.51, 8433.52). Classification relies on the machine's primary function and ensuring it is not more specifically classified elsewhere in the Harmonized System. Consult the Explanatory Notes to the Harmonized System for detailed guidance.
What documentation is typically required for importing goods classified under HS 843359?
Standard import documentation for HS 843359 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, additional documents may be required, such as a certificate of origin. If any specific certifications or licenses are needed for agricultural machinery (e.g., safety or emissions standards), these must also be provided. Always confirm specific requirements with the importing country's customs authority.
Do trade agreements, such as USMCA or EU trade deals, typically offer preferential duty rates for HS code 843359?
Yes, many trade agreements aim to reduce or eliminate duties on goods traded between member countries. For HS code 843359, it is common for such agreements to provide preferential duty rates, often resulting in duty-free entry for qualifying goods. For example, goods originating in Canada or Mexico and meeting the rules of origin under the USMCA may enter the U.S. duty-free. Similarly, trade agreements involving the European Union may offer preferential treatment. Importers must ensure their goods meet the relevant 'rules of origin' stipulated in the trade agreement to claim these benefits. Consult the specific trade agreement and the customs authority for eligibility.