HS 844110 Cutting machines
Quick Answer: Machines for cutting paper, cardboard, or paperboard imported under HS 844110 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 35% ad valorem (MFN). This classification encompasses a range of machinery designed for precise cutting operations, including guillotines, die-cutting machines, and slitting machines, commonly used in the printing, packaging, and paper industries. Importers should be aware of the significant duty rate disparity for the US market, which may necessitate careful cost analysis. CustomTariffs aggregates this information to aid trade professionals in navigating these varied tariff structures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441102000 | 0.00 % | — | — |
| 8441103000 | 0.00 % | — | — |
| 8441107000 | 0.00 % | — | — |
| 8441100000 | — | — | — |
| 8441101000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441100000 | 1.70 % | — | — |
| 8441101000 | 1.70 % | — | — |
| 8441102000 | 1.70 % | — | — |
| 8441103000 | 1.70 % | — | — |
| 8441107000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441100000 | 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?
What products does HS 844110 cover?
This subheading covers machines and apparatus for cutting, whether or not they incorporate a device for printing. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes machines designed for cutting paper, cardboard, textiles, or other materials, often found in printing, packaging, and textile industries. For example, guillotine paper cutters and rotary cutting machines for fabric fall under this classification, as defined by the general rules of interpretation for Chapter 84.
What falls outside HS 844110?
The following products are excluded from HS 844110: machines for cutting metal, which are typically classified under heading 8456 to 8463 depending on their specific cutting method (e.g., laser, plasma, or mechanical). Also excluded are cutting tools that are not machines, such as hand-operated knives or shears (Chapter 82), and machines for cutting food products, which are classified in heading 8438. Machines that primarily perform other functions but may include a cutting element are also excluded.
What are common classification mistakes for HS 844110?
A common error is misclassifying machines that perform multiple functions, where cutting is not the primary operation. For instance, a printing press that also cuts may be incorrectly classified under 844110 if its primary function is printing. According to General Rule of Interpretation (GRI) 3(b), goods consisting of different materials or components which cannot be readily separated and which give the essential character of the goods, should be classified according to the material or component which gives them their essential character. Therefore, the primary function dictates classification.
How should importers classify products under HS 844110?
The correct procedure for classifying products under HS 844110 involves a thorough examination of the machine's primary function and design. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and review the Explanatory Notes of the WCO. Identifying whether the machine is specifically designed for cutting materials like paper, cardboard, or textiles is crucial. If the machine also prints, its primary purpose must be determined.
How is the duty calculated for products under HS 844110?
A specific example: A "Heidelberg Cylinder Die Cutting Machine" weighing 5,000 kg and declared at a customs value of $150,000 USD would, under the USITC Harmonized Tariff Schedule, potentially attract a duty. Assuming a 3.7% ad valorem duty rate for this specific type of cutting machine (as per HTSUS 8441.10.0000, MFN rate), the duty would be $5,550.00 (3.7% × $150,000). This calculation is based on the declared value and the applicable Most Favored Nation (MFN) tariff rate.
Which trade agreements reduce duties for HS 844110?
Several free trade agreements may reduce the applicable duty rate for HS 844110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying cutting machines originating from Canada or Mexico can be imported duty-free. For preferential treatment under USMCA, a valid Certificate of Origin or an origin statement on the invoice is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for qualifying goods from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 844110 (Cutting machines)?
The Most Favored Nation (MFN) duty rate for HS code 844110 varies by country. For example, under the US tariff schedule, the MFN rate is 1.70% ad valorem. Under the UK Trade Tariff, the rate is 0.00% ad valorem. Importers should always verify the specific duty rate applicable in their destination country's tariff schedule, as rates can change and preferential agreements may apply. Refer to the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff for precise rates.
How is the duty for HS 844110 calculated? Provide an example.
The duty for HS code 844110 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 cutting machine is valued at $10,000 USD and the MFN duty rate is 1.70% (as in the US), the import duty would be $10,000 USD * 0.0170 = $170 USD. Some countries may also have specific additional duties or taxes that apply.
What are the classification criteria for machines classified under HS 844110 (Cutting machines)?
HS code 844110 covers 'Cutting machines' primarily for paper, board, or pulp. This includes machines for cutting paper or paperboard in rolls or sheets, such as guillotine cutters, rotary cutters, and die-cutting machines, provided they are not specified elsewhere in the nomenclature. The key criterion is the machine's primary function of cutting these specific materials. Machines for cutting other materials (e.g., metal, textiles, wood) would fall under different HS codes.
Are there preferential duty rates available for HS 844110 under trade agreements?
Yes, preferential duty rates may be available for HS code 844110 depending on the origin of the goods and applicable trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country might qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation (e.g., Certificate of Origin) to claim preferential treatment. Always consult the specific trade agreement and the importing country's customs authority for details.
What documentation is typically required for importing cutting machines under HS 844110?
Standard documentation for importing machines under HS 844110 typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the country of import and the specific type of cutting machine, additional documents might be required, such as a Certificate of Origin (especially if claiming preferential duty rates), safety certifications, or import licenses. It is crucial for importers and customs brokers to consult the importing country's customs regulations and the relevant HS code notes for a comprehensive list.