HS 844240 Parts of the foregoing machinery, apparatus or equipment
Quick Answer: Parts for machinery, apparatus, or equipment classified under HS 8442, which are used for preparing or working printing type, printing plates, cylinders, and other printing components, enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification is for components that are not complete machines themselves but are essential for the operation of printing machinery. Importers and customs brokers should ensure that the parts are specifically designed for and intended for use with the machinery covered by HS heading 8442. According to CustomTariffs data, these rates are generally consistent across major trading blocs, simplifying compliance for this specific category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8442400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8442400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8442400000 | 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 844240 cover?
This subheading covers parts and accessories specifically designed for the machinery, apparatus, or equipment classified under Heading 8442. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes components for typesetting, printing, or other reproduction machinery. For instance, this could encompass specialized printing plates, ink rollers, or other essential components that are not complete machines themselves but are integral to the functioning of the machines described in the preceding subheadings of 8442, as further detailed in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 844240?
The following products are excluded from HS 844240: complete machines or apparatus of Heading 8442, general-purpose parts that can be used in multiple types of machinery (e.g., standard screws, nuts, bolts, or electrical wiring), and finished goods produced by the machinery of Heading 8442. For example, printed books or newspapers are not classified here, nor are generic tools or spare parts that do not have a specific application within the machinery of Heading 8442. Items that are merely accessories but not essential parts for the operation of the machinery are also typically excluded.
What are common classification mistakes for HS 844240?
A common error is classifying a part as a complete machine or apparatus, or vice versa, failing to adhere to General Interpretative Rule 2(a) which allows for incomplete or unfinished articles to be classified as if complete. Another mistake is classifying general-purpose parts under this subheading when they should be classified in Chapter 73, 84, or 85 based on their material or primary function. Importers may also misinterpret the specific linkage to Heading 8442, classifying parts for unrelated machinery under this code, leading to incorrect duty assessments.
How should importers classify products under HS 844240?
The correct procedure for classifying products under HS 844240 involves a thorough examination of the product's intended use and its specific relationship to the machinery described in Heading 8442. Importers and customs brokers must consult the Explanatory Notes to Heading 8442 and the specific subheadings within it. Verification of whether the part is exclusively or principally designed for such machinery, and not a general-purpose item, is crucial. Reviewing the USITC HTS or the EU TARIC for specific rulings or notes related to parts of printing and reproduction machinery is also recommended.
How is the duty calculated for products under HS 844240?
A specialized printing plate for a lithographic press weighing 5 kilograms and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the customs value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for parts of printing machinery (8442.90.8000).
Which trade agreements reduce duties for HS 844240?
Several free trade agreements may reduce the applicable duty rate for HS 844240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible originating goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally needed, depending on the importing country's specific requirements.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 844240?
HS code 844240 covers 'Parts of the foregoing machinery, apparatus or equipment' within Chapter 84. The duty rates can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often Free (0.00%). However, importers must always verify the specific duty rate applicable to their country of import and the origin of the goods, as preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply and lead to lower or zero duties. Always consult the official tariff schedule of the importing country for the most accurate information.
How do I determine if a part falls under HS code 844240?
To classify a part under HS code 844240, it must be specifically designed for, and identifiable as, a component of machinery, apparatus, or equipment covered by the preceding headings within Chapter 84. This means the part's function and design are intrinsically linked to the operation of a specific machine or apparatus. For instance, a specialized gear or a control panel component intended solely for a printing press (covered in a preceding heading) would likely be classified here. If a part has a general use or can be used with multiple types of machinery, it may fall under a more specific HS code for parts or be classified based on its own function. Consult Explanatory Notes to Chapter 84 of the Harmonized System for detailed guidance.
What documentation is typically required when importing parts classified under HS 844240?
When importing parts under HS code 844240, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Crucially, importers should be prepared to provide documentation that substantiates the classification, such as technical specifications, diagrams, or a manufacturer's declaration confirming the part's intended use with specific machinery covered by Chapter 84. If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or other required declaration from the exporting country is mandatory. Customs authorities may request additional information to verify the nature and origin of the parts.
How are duties calculated for HS 844240, and can you provide an example?
The duty calculation for HS code 844240 depends on the specific duty rate applied. If the rate is ad valorem (a percentage of the value), the duty is calculated as: Duty Amount = (Customs Value × Duty Rate). If the rate is specific (e.g., per unit), it's Duty Amount = (Quantity × Rate per Unit). For example, if a shipment of parts classified under 844240 has a customs value of $10,000 USD and the applicable MFN duty rate is 3.5% ad valorem, the duty would be $10,000 × 0.035 = $350 USD. If, however, the rate was Free (0.00%), the duty would be $10,000 × 0.00 = $0 USD. Always confirm the basis of duty calculation (value, weight, quantity) and the applicable rate with the importing country's customs authority.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS 844240?
Yes, trade agreements can significantly impact duty rates for HS code 844240. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying parts originating from Canada or Mexico may be eligible for duty-free treatment (0.00%) upon import into the United States, provided all origin rules are met. Similarly, the European Union has numerous trade agreements with partner countries that can reduce or eliminate duties on imported goods, including parts. To benefit from these preferential rates, importers must ensure the parts meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin. Importers should consult the specific trade agreement and the importing country's customs regulations to determine eligibility and requirements.