HS 844090 Parts
Quick Answer: Parts for bookbinding machinery imported under HS 844090 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 25% ad valorem. This code specifically covers components and spare parts for machines of heading 8440, which are used in the process of binding books, periodicals, or similar publications. Importers should verify the specific tariff rate applicable in their destination country, as rates can vary based on origin and specific trade agreements. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8440900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8440900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8440900000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 844090 cover?
This subheading covers parts and accessories specifically designed for use with machines of heading 8440, which pertains to bookbinding machinery. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes components such as cutting cylinders, folding rollers, stitching heads, and gluing mechanisms that are integral to the operation of bookbinding machines. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that only parts exclusively or principally intended for these machines fall under this classification.
What falls outside HS 844090?
The following products are excluded from HS 844090: general-purpose machine parts that are not specifically designed for bookbinding machinery, such as standard screws, nuts, bolts, or electrical components that can be used across various machinery types. Additionally, finished or semi-finished goods produced by bookbinding machines, such as bound books or pamphlets, are classified under their respective headings. Tools or implements not incorporated into the machine's function, like hand tools used for maintenance, are also excluded.
What are common classification mistakes for HS 844090?
A common error is classifying general-purpose spare parts or components that could be used in multiple types of machinery under HS 844090, rather than in a more appropriate heading for general parts or the specific machinery they are most commonly associated with. This often occurs when General Rule of Interpretation (GRI) 2(a) or 3 is not correctly applied. For instance, a universal motor not specifically designed for a bookbinding machine would likely be classified elsewhere, not under this heading.
How should importers classify products under HS 844090?
The correct procedure for classifying parts under HS 844090 involves a thorough examination of the part's design and intended use. Importers and customs brokers must determine if the part is exclusively or principally designed for bookbinding machinery of heading 8440. Consulting the manufacturer's specifications, technical drawings, and the official Explanatory Notes to the Harmonized System is crucial. If the part has multiple uses, its primary intended application must be identified to ensure accurate classification.
How is the duty calculated for products under HS 844090?
A specific replacement cutting blade for a Kolbus KM 411 bookbinding machine, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $150 USD = $15.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 844090?
Several free trade agreements may reduce the applicable duty rate for HS 844090, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible parts originating from Canada or Mexico can be imported duty-free. To claim this preference, a self-certified origin statement is typically required. For parts originating from countries benefiting from the Generalized System of Preferences (GSP) in the EU, a EUR.1 movement certificate or a specific origin declaration may be necessary, potentially leading to a reduced or zero duty rate.
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FAQ
What are the import duty rates for HS code 844090, covering parts for bookbinding machinery?
The import duty rates for HS code 844090 (parts of bookbinding machinery) vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is 1.70% ad valorem. However, preferential rates may apply under trade agreements. For instance, goods originating from Canada or Mexico under USMCA may be eligible for free entry (0.00%). Always consult the latest tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the duty calculated for HS code 844090?
Duty calculation for HS code 844090 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the imported parts. For example, if a shipment of bookbinding machine parts is valued at $10,000 USD and the applicable duty rate is 1.70%, the import duty would be $10,000 * 0.0170 = $170.00. In some cases, specific duties (per unit) might apply, but for 844090, ad valorem is most common. Always confirm the basis of duty calculation with the importing country's customs authority.
What documentation is typically required when importing parts classified under HS code 844090?
When importing parts classified under HS code 844090, standard import documentation is required. This typically includes a commercial invoice detailing the description, quantity, and value of the parts; a packing list; a bill of lading or air waybill; and a customs declaration. If preferential duty rates are claimed under a trade agreement (e.g., USMCA, EU Free Trade Agreements), a certificate of origin or proof of origin statement is crucial. Importers should also be prepared to provide technical specifications or catalogs if customs requires further verification of classification.
Are there specific classification criteria to ensure parts fall under HS code 844090?
Yes, HS code 844090 is specifically for 'parts' of bookbinding machinery of heading 8440. To classify correctly, the imported item must be identifiable as a component or accessory intended for use with bookbinding machinery (e.g., stitching machines, folding machines, trimming machines, case-making machines, etc.). Parts that are general in nature and could be used with multiple types of machinery, unless specifically designed for bookbinding machines, may not qualify. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance on the scope of 'parts'.
Which common trade agreements might offer preferential duty rates for HS code 844090?
Several trade agreements can offer preferential duty rates for HS code 844090, reducing or eliminating import duties. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for qualifying originating goods. Within the European Union, the EU's network of Free Trade Agreements with various countries (e.g., with Canada, Japan, South Korea) may grant preferential access. Similarly, the UK's Global Tariff incorporates preferential rates based on trade agreements. It is essential to verify the rules of origin for the specific agreement and country of export to determine eligibility for preferential treatment.