HS 845230 Sewing machine needles
Quick Answer: Sewing machine needles imported under HS 845230 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from Free to 42% ad valorem. This Harmonized System (HS) code specifically covers needles designed for use in sewing machines, whether for domestic or industrial applications. Importers should be aware of the significant duty rate disparity between major trading blocs, particularly the high US tariff. Accurate classification is crucial for compliance. CustomTariffs aggregates this tariff data, providing essential insights for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452300000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452300000 | Free | — | ["thousands"] |
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 845230 cover?
This subheading covers sewing machine needles, which are essential components for all types of sewing machines, from domestic to industrial. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these needles are characterized by their shank, shaft, and point, designed to carry thread through fabric. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to needles specifically manufactured for use with sewing machines, regardless of their material (typically steel) or size.
What falls outside HS 845230?
The following products are excluded from HS 845230: needles for knitting machines, which are designed for a different mechanical function and are typically classified under HS 8447.90. Also excluded are hand-sewing needles (HS 7319.90), which lack the shank design for machine insertion, and specialized needles used in medical devices or industrial applications not related to sewing. Needles for embroidery machines, while similar, may also fall under different subheadings depending on their specific design and intended use.
What are common classification mistakes for HS 845230?
A common error is misclassifying general-purpose needles or those intended for other textile machinery under HS 845230. For instance, needles for darning or mending, which are hand-operated, should not be classified here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the needle's design and intended function are exclusively for a sewing machine to meet the criteria of this subheading.
How should importers classify products under HS 845230?
The correct procedure for classifying sewing machine needles under HS 845230 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Confirming that the needles are specifically designed for insertion into a sewing machine, as opposed to hand sewing or other machinery, is paramount. Reviewing product literature and manufacturer specifications can aid in accurate classification.
How is the duty calculated for products under HS 845230?
A shipment of 10,000 "Schmetz" brand universal sewing machine needles, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8452.30. The calculation is: 5.0% × $500 USD = $25.00. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 845230?
Several free trade agreements may reduce the applicable duty rate for HS 845230, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Mexico or Canada. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a CPTPP Certificate of Origin is typically required, depending on the specific agreement and importing jurisdiction.
```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 845230 (sewing machine needles)?
The Most Favored Nation (MFN) duty rate for sewing machine needles (HS 845230) in the United States is 2.70% ad valorem. However, preferential rates may apply. For example, under the USMCA, needles imported from Canada or Mexico may be eligible for duty-free entry if they meet the rules of origin. Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. Consult the USITC Harmonized Tariff Schedule for the most current rates.
How are sewing machine needles classified under HS code 845230?
HS code 845230 specifically covers 'Sewing machine needles'. Classification is based on the product being a needle designed for use in sewing machines, whether for domestic, industrial, or other types of sewing machines. Accessories or parts for sewing machines that are not needles themselves would fall under different HS codes within Chapter 84. Ensure that the product's primary function and design align with the description for this code.
What documentation is typically required for importing sewing machine needles under HS 845230?
Standard import documentation for HS 845230 includes a commercial invoice, packing list, and bill of lading or air waybill. A Certificate of Origin may be required to claim preferential duty rates under trade agreements. Depending on the country of import, additional declarations regarding product safety or compliance might be necessary. Customs brokers should verify specific requirements with the importing country's customs authority.
Can you provide an example of how duty is calculated for HS 845230?
Let's assume an importer brings 10,000 sewing machine needles into the United States with a declared value of $0.10 per needle, for a total value of $1,000. The MFN duty rate is 2.70% ad valorem. The duty calculation would be: $1,000 (total value) × 0.0270 (duty rate) = $27.00. Therefore, the total import duty would be $27.00. If a preferential rate applied, such as 0% under a specific trade agreement, the duty would be $0.00.
Which major trade agreements might offer reduced or eliminated duties for sewing machine needles (HS 845230)?
Several trade agreements can impact duties for HS 845230. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for qualifying goods. Other agreements, like those with Australia or South Korea, may also offer preferential rates. For imports into the European Union, the EU's Common Customs Tariff (TARIC) lists various preferential rates based on agreements with partner countries. Importers should consult the relevant trade agreement texts and customs rulings for their specific country of origin and destination to confirm eligibility and required proof of origin.