HS 844190 Parts
Quick Answer: Parts for machines of heading 8441 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 35% ad valorem under the MFN rate. This HS code specifically covers components and spare parts for the machinery classified under heading 8441, which includes machines for making pulp of fibrous cellulosic material or for making paper or paperboard. Importers should verify the specific part's function to ensure correct classification, as some specialized parts might fall under different headings. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful planning for cost-effective importation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441901000 | 0.00 % | — | — |
| 8441909000 | 0.00 % | — | — |
| 8441900000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441900000 | 1.70 % | — | — |
| 8441901000 | 1.70 % | — | — |
| 8441909000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8441900000 | 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 844190 cover?
This subheading covers parts and accessories specifically designed for use with machines of heading 8441, which pertains to machinery for working paper pulp, paper, or paperboard, including cutting machines of all kinds. According to the World Customs Organization's Harmonized System Nomenclature, this includes components such as blades, rollers, gears, and frames that are integral to the functioning of paper-making, paper-converting, or paper-cutting machinery. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that only parts exclusively intended for these machines fall within this classification.
What falls outside HS 844190?
The following products are excluded from HS 844190: general-purpose machine parts that are not specifically designed for machines of heading 8441, such as standard screws, nuts, bolts, or bearings that can be used across a wide range of machinery. Additionally, finished machines of heading 8441, even if disassembled for transport, are not classified here. For instance, a complete paper cutting machine, even if shipped in pieces, would be classified under its respective machine code, not as parts.
What are common classification mistakes for HS 844190?
A common error is classifying general-purpose components as parts of machines under heading 8441 when they are not specifically designed for that purpose. This often occurs when importers assume any metal or plastic component found with paper machinery belongs to this category. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a part is not exclusively for a machine of heading 8441, it should be classified elsewhere, often under a more general heading for parts of machines.
How should importers classify products under HS 844190?
The correct procedure for classifying products under HS 844190 involves a thorough examination of the part's design and intended use. Importers and customs brokers must verify that the part is exclusively designed for and intended to be used with a machine falling under heading 8441. Reviewing technical specifications, manufacturer's declarations, and the machine's operational manual is crucial. If the part has a broader application, it should be classified under a more general heading, adhering to the WCO's Explanatory Notes and relevant national tariff schedules.
How is the duty calculated for products under HS 844190?
A specific cutting blade for a guillotine paper cutter, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($150 USD × 0.07 = $10.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) for HTS code 8441.90.0000.
Which trade agreements reduce duties for HS 844190?
Several free trade agreements may reduce the applicable duty rate for HS 844190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from 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 jurisdiction.
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FAQ
What are the typical import duty rates for HS code 844190, covering parts of machinery for making pulp, paper, or paperboard?
Import duty rates for HS code 844190 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 1.70% ad valorem. However, preferential rates under trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) may offer duty-free entry. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable rate. The USITC HTS is a primary source for US import duties.
How is the duty for HS code 844190 calculated? Can you provide an example?
The duty for HS code 844190 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the imported parts. For instance, if a shipment of parts for paper-making machinery is valued at $10,000 USD and the applicable MFN duty rate is 1.70%, the calculated duty would be $10,000 USD * 0.0170 = $170 USD. Importers and customs brokers must ensure accurate valuation and apply the correct duty rate based on origin and trade agreements.
What are the key classification criteria for parts under HS code 844190?
Parts classified under HS code 844190 must be specifically designed for or primarily used with machinery covered by heading 8441 (machinery for making pulp, paper, or paperboard). This includes components such as specialized gears, cutting blades, rollers, or structural elements that are not general-purpose parts. The Explanatory Notes to the Harmonized System provide further guidance. If a part has multiple uses, its primary function in relation to heading 8441 machinery will determine classification. Customs brokers should meticulously review product specifications and the intended use of the parts.
Are there specific documentation requirements for importing parts under HS code 844190?
Yes, importers and customs brokers should be prepared to provide documentation that supports the classification and valuation of parts under HS code 844190. This typically includes a commercial invoice detailing the value and description of the parts, a packing list, and a bill of lading or air waybill. Furthermore, if preferential duty rates are claimed under a trade agreement, a Certificate of Origin or other proof of origin documentation is usually required. For parts intended for specific machinery, technical drawings or specifications may be requested by customs authorities to verify the 'parts' status.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 844190?
Trade agreements can significantly reduce or eliminate duties for parts classified under HS code 844190. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying originating goods may benefit from preferential duty rates, potentially reaching 0.00% ad valorem. Similarly, the European Union has numerous trade agreements that can offer reduced tariffs for goods imported from partner countries. To claim these benefits, importers must ensure the parts meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation. Consulting resources like the EU TARIC database or UK Trade Tariff for specific trade agreement provisions is essential.