HS 843860 Machinery for the preparation of fruits, nuts or vegetables

Quick Answer: Machinery for the preparation of fruits, nuts or vegetables imported under HS 843860 enters the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This classification covers a broad spectrum of equipment designed for processing raw agricultural produce, including but not limited to, washing, peeling, slicing, dicing, grinding, pressing, and shelling machines for fruits, nuts, and vegetables. Importers and customs brokers should note the significant duty rate variations across major markets, necessitating careful consideration of origin and destination when planning shipments. CustomTariffs aggregates this data to assist in compliance planning.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8438600000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8438600000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8438600000 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 to Classify This HS Code?

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What products does HS 843860 cover?

This subheading covers machinery specifically designed for the preparation of fruits, nuts, or vegetables. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes machines for peeling, slicing, dicing, pulping, juicing, shelling, or hulling these items. For example, fruit peelers, vegetable slicers, nut shelling machines, and fruit pulpers fall under this classification, provided they are dedicated to these specific preparatory functions as outlined in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database.

What falls outside HS 843860?

The following products are excluded from HS 843860: general-purpose machinery that can be adapted for preparing fruits, nuts, or vegetables but is not exclusively designed for them, such as standard food processors or blenders. Also excluded are machines for processing dried fruits or vegetables, which may fall under other headings, and machinery for the initial harvesting or sorting of produce. For instance, a commercial potato peeler designed for industrial kitchens might be classified elsewhere if its primary function is not solely the preparation of raw fruits, nuts, or vegetables in the sense of the heading.

What are common classification mistakes for HS 843860?

A common error is misclassifying machines that perform multiple functions, some of which fall within 843860 and others outside. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings, they shall be classified as last in numerical order among those which equally merit consideration. Importers may also mistakenly classify machinery for processing dried or preserved fruits and vegetables under this subheading, when such items typically belong to other headings within Chapter 84 or 21.

How should importers classify products under HS 843860?

The correct procedure for classifying machinery under HS 843860 involves a thorough examination of the machine's design, intended use, and primary function. Importers and customs brokers must consult the official tariff nomenclature of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the WCO. It is crucial to determine if the machine is specifically designed for the preparation of fruits, nuts, or vegetables, and not for general food processing or other agricultural applications.

How is the duty calculated for products under HS 843860?

A commercial apple peeler, weighing 50 kg and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $1,500 USD equals $150.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 8438.60.0000.

Which trade agreements reduce duties for HS 843860?

Several free trade agreements may reduce the applicable duty rate for HS 843860, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products 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 requirements.

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Which HS Codes Are Related?

HS 843850 HS 843360 HS 843840 HS 843610 HS 843820 HS 843880

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for machinery classified under HS code 8438.60 (Machinery for the preparation of fruits, nuts or vegetables)?

The Most Favored Nation (MFN) duty rate for HS code 8438.60 in the United States is 1.70% ad valorem. However, preferential rates may apply under various Free Trade Agreements (FTAs). For example, machinery imported from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry (0.00%) if rules of origin are met. Importers should always verify the specific duty rate applicable to their country of origin and any relevant trade agreements. Consult the USITC Harmonized Tariff Schedule for the most current rates.

How is the import duty for HS 8438.60 calculated, and can you provide an example?

The duty for HS code 8438.60 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a fruit preparation machine is valued at $10,000 USD and the applicable duty rate is 1.70% (US MFN rate), the import duty would be calculated as: $10,000 (Value) × 0.0170 (Duty Rate) = $170.00. This amount is paid to customs authorities upon import. Ensure the declared value accurately reflects the transaction value of the goods.

What specific criteria determine if machinery falls under HS code 8438.60, as opposed to other classification headings?

HS code 8438.60 covers machinery specifically designed for the preparation, processing, or packaging of fruits, nuts, or vegetables. This includes machines for washing, peeling, slicing, dicing, pulping, juicing, shelling, blanching, or sorting these products. The key is the primary function of the machinery. If a machine's main purpose is to perform these operations on fruits, nuts, or vegetables, it will likely be classified here. Machines with broader applications, or those designed for other food products (e.g., meat, dairy), would fall under different HS codes.

Are there specific documentation requirements for importing machinery under HS code 8438.60?

While standard import documentation is always required (e.g., commercial invoice, bill of lading, packing list), specific documentation for HS 8438.60 may include a detailed technical description or brochure of the machinery to substantiate its intended use and classification. If claiming preferential duty rates under a trade agreement like USMCA, a Certificate of Origin or proof of compliance with rules of origin is mandatory. Some machinery may also require specific safety or electrical compliance certifications depending on the importing country's regulations.

Which major trade agreements commonly offer preferential duty rates for machinery classified under HS 8438.60 into the United States?

The United States-Mexico-Canada Agreement (USMCA) is a significant trade agreement that often provides duty-free entry (0.00%) for machinery classified under HS 8438.60, provided the goods meet the agreement's rules of origin. Other agreements, such as those with Australia or Chile, might also offer reduced duty rates, though typically not complete elimination for this category. Importers must consult the specific text of each trade agreement and ensure compliance with its origin rules to benefit from preferential treatment.