HS 843390 Parts
Quick Answer: Parts for agricultural machinery imported under HS 843390 enter the UK duty-free, the EU duty-free, and the US with rates ranging from free to 30% ad valorem. This code specifically covers components and spare parts for machines and appliances used in agriculture, horticulture, forestry, or for similar purposes, such as harvesters, mowers, and balers. Importers should note the significant duty rate variation in the US, necessitating careful verification of specific part classifications. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8433900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8433900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8433901010 | — | — | ["No."] |
| 8433901090 | — | — | ["No."] |
| 84339010 | Free | — | — |
| 8433905010 | — | — | ["No."] |
| 8433905025 | — | — | ["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 843390 cover?
This subheading covers parts and accessories specifically designed for use with machines of heading 8433, which includes machines for harvesting and threshing agricultural products, and parts thereof. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes components such as blades, cutters, gears, belts, and frames that are integral to the functioning of mowers, reapers, combine harvesters, and balers, provided they are not more specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for components of agricultural machinery.
What falls outside HS 843390?
The following products are excluded from HS 843390: complete machines of heading 8433, general-purpose parts and accessories that are not exclusively or principally designed for agricultural machinery (e.g., standard nuts, bolts, or electrical components not specific to these machines), and parts for other types of machinery. For instance, spare parts for tractors (heading 8701) or general industrial machinery (Chapter 84, other headings) would be classified under their respective headings, not under parts for harvesting and threshing machines.
What are common classification mistakes for HS 843390?
A common error is classifying a part that is more specifically provided for in another subheading of heading 8433 or in a different heading altogether. For example, a complete engine or a chassis for a harvesting machine might be classified under a more general heading for engines or chassis if not exclusively intended for the machines of 8433. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the most specific description.
How should importers classify products under HS 843390?
The correct procedure for classifying parts under HS 843390 involves first identifying the specific agricultural machine for which the part is intended. Importers and customs brokers must then consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO HS Explanatory Notes. They should determine if the part is exclusively designed for machines of heading 8433 and if it is not more specifically classified elsewhere, following the hierarchical structure of the HS nomenclature.
How is the duty calculated for products under HS 843390?
A specific cutter bar for a John Deere mower, weighing 5 kg and declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: $200 (value) × 0.05 (duty rate) = $10.00 (duty). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8433.90.00.00.
Which trade agreements reduce duties for HS 843390?
Several free trade agreements may reduce the applicable duty rate for HS 843390, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 843390 (Parts for harvesting machinery)?
Import duty rates for HS code 843390 vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate can also be 0.00% for many origins, but specific trade agreements or temporary measures might apply. The UK Trade Tariff also lists a 0.00% duty rate for most origins. However, it is crucial to verify the specific rate applicable to your country of origin and destination, as rates can be higher for certain countries or under specific trade regimes. Always consult the official tariff database of the importing country for the most accurate information.
How is HS code 843390 classified, and what are the criteria for classifying parts under this heading?
HS code 843390 is reserved for 'Parts' of machines for the harvesting of agricultural products, other than combines. Classification under this heading requires that the part is specifically designed or adapted for use with machines falling under heading 8433 (e.g., mowers, reapers, balers, potato harvesters). The part must not be more specifically classified elsewhere in the Nomenclature. For instance, common tools or general-purpose machine parts would not be classified here unless they are exclusively or principally intended for the machines covered by 8433. The World Customs Organization (WCO) Explanatory Notes for heading 8433 provide further guidance on the types of machines covered and their respective parts.
What documentation is typically required when importing parts classified under HS code 843390?
Standard import documentation for parts classified under HS code 843390 generally 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 product literature to substantiate the classification if requested by customs authorities. For certain specialized parts, specific safety or compliance certificates might be necessary.
How are duties calculated for HS code 843390, and can you provide an example?
The duty calculation for HS code 843390 depends on the specific duty rate applied by the importing country. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For example, if the duty rate is 3.5% ad valorem and the declared customs value of the imported parts is $10,000 USD, the duty would be calculated as: $10,000 USD (Customs Value) × 0.035 (Duty Rate) = $350 USD. If the duty is a specific rate (e.g., per unit), the calculation would be based on the quantity. Always ensure the customs value is correctly determined according to the WTO Valuation Agreement or the importing country's specific valuation rules.
Which trade agreements commonly provide preferential duty rates for parts classified under HS code 843390?
Many bilateral and multilateral trade agreements can offer preferential duty rates for parts falling under HS code 843390. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the US, Canada, or Mexico, provided they meet the rules of origin. Similarly, within the European Union, goods originating from countries with an Association Agreement or a Free Trade Agreement (FTA) with the EU often receive preferential treatment. The UK also has numerous FTAs post-Brexit. To determine eligibility for preferential rates, importers must obtain a valid certificate of origin and ensure the parts meet the specific rules of origin stipulated in the relevant trade agreement.