HS 844859 Other
Quick Answer: Parts and accessories for machinery of heading 8444, 8445, 8446 or 8447, not elsewhere specified or included, imported under HS 844859 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with a range of rates including Free and 40% ad valorem. This residual classification applies to parts and accessories for textile machinery, knitting machinery, and similar equipment that do not fit into more specific subheadings. Importers should verify the exact classification for their specific goods, as the "Other" designation can lead to varied tariff treatments across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise product description for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8448590000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8448590000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8448591000 | Free | — | ["No."] |
| 844859 | — | — | — |
| 8448595000 | 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 844859 cover?
This subheading covers "Other" auxiliary machinery and parts and accessories of machines of heading 8448, not elsewhere specified or included. According to the WCO Harmonized System Nomenclature, this residual category captures components and auxiliary equipment for textile machinery, paper-making machinery, printing machinery, and other machines of heading 8448 that do not fit into more specific subheadings like those for knitting machine parts or printing machine parts. For instance, specialized gears or drive mechanisms not specifically enumerated elsewhere within heading 8448 would fall here, provided they meet the general criteria of being auxiliary to the machines described in heading 8448.
What falls outside HS 844859?
The following products are excluded from HS 844859: complete machines of heading 8448, parts and accessories specifically enumerated in other subheadings of 8448 (such as needles, sinkers, and other parts for knitting machines under 8448.30), and parts of general use as defined by Note 2 to Section XVI of the Harmonized System. For example, common screws, nuts, bolts, or general electrical components, even if used in machines of heading 8448, would typically be classified under Chapter 73, 83, or 85, respectively, rather than this residual subheading.
What are common classification mistakes for HS 844859?
A common error is classifying parts that have a more specific subheading within heading 8448 under this residual "Other" category. For example, specialized parts for printing presses that have a dedicated subheading would be misclassified here. Furthermore, misinterpreting the scope of "auxiliary machinery" can lead to errors; if a component is integral to the main function of a machine rather than auxiliary, it might not belong here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI 1 and GRI 3) is crucial to avoid these mistakes.
How should importers classify products under HS 844859?
The correct procedure for classifying products under HS 844859 involves a systematic approach. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for heading 8448 and its subheadings. They should then determine if the product is a part or auxiliary machinery for the machines listed in heading 8448. If it is, they must check all preceding subheadings within 8448 to ensure it is not more specifically classified. Only if no other subheading applies should HS 844859 be considered, ensuring it is not a part of general use.
How is the duty calculated for products under HS 844859?
A specific set of drive gears for a textile printing machine, 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 MFN duty rate of 7.0% ad valorem, applied to the declared value: 7.0% × $500 = $35.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8448.59.0000, assuming no other preferential duty rates apply.
Which trade agreements reduce duties for HS 844859?
Several free trade agreements may reduce the applicable duty rate for HS 844859, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can receive a duty rate of Free. To claim this preference, a self-certified origin statement is typically required. Additionally, depending on the origin country and specific product, the Generalized System of Preferences (GSP) might offer reduced or Free duty rates for qualifying developing countries, often requiring a GSP Form A.
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FAQ
What are the import duty rates for HS code 8448.59?
For HS code 8448.59, the Most Favored Nation (MFN) duty rate in the United States is 1.70% ad valorem. Under the Generalized System of Preferences (GSP), eligible developing countries may receive duty-free entry (0.00%). It is crucial to verify eligibility and obtain the necessary documentation for preferential treatment. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and any specific conditions.
How is the import duty for HS 8448.59 calculated, and can you provide an example?
The duty for HS 8448.59 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of parts for knitting machines classified under 8448.59 has a customs value of $10,000 and the MFN duty rate is 1.70%, the import duty would be $10,000 × 0.0170 = $170.00. Importers must ensure accurate valuation and proper classification to avoid penalties.
What are the classification criteria for goods falling under HS code 8448.59?
HS code 8448.59 is an 'Other' category within heading 8448, which covers auxiliary machinery for use with textile machinery. This specific code applies to parts and accessories for knitting machines, circular or flat, that are not specifically enumerated under preceding subheadings (e.g., 8448.51 for needles and parts thereof). Classification relies on the specific function and type of the part or accessory. If a part does not fit a more specific HS code within 8448, and is intended for knitting machines, it will likely fall under 8448.59. Reference to Section XVI, Chapter 84 notes, and Explanatory Notes of the Harmonized System is essential for precise classification.
What documentation is typically required for importing goods under HS code 8448.59, especially when claiming preferential duty rates?
Standard import documentation includes a commercial invoice, packing list, and bill of lading. For HS code 8448.59, if claiming preferential duty rates, such as under the GSP, a valid Certificate of Origin (COO) is usually required. The specific format and content of the COO will depend on the trade agreement or program. Importers should consult U.S. Customs and Border Protection (CBP) regulations and the specific requirements of the preferential program to ensure compliance and avoid delays or additional duties.
Do any specific trade agreements offer preferential duty rates for HS code 8448.59?
Yes, the United States' Generalized System of Preferences (GSP) program allows eligible articles from designated developing countries to enter the U.S. duty-free (0.00%). HS code 8448.59, when imported from a GSP beneficiary country, can qualify for this preferential treatment, provided all GSP requirements, including proper documentation like a Certificate of Origin, are met. It is imperative for importers to verify the GSP status of the exporting country and the specific eligibility of the imported goods, as not all goods from beneficiary countries qualify. Consult the HTSUS and CBP resources for detailed GSP information.