HS 845290 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines
Quick Answer: Parts for sewing machines, including furniture, bases, covers, and other components, imported under HS 845290 enter the UK duty-free, the EU at 2.70% ad valorem, and the US with rates varying from 2.5% ad valorem to 20% ad valorem, with many trade agreements offering duty-free entry. This classification is crucial for accurate customs declarations and duty calculations. Importers and customs brokers should consult specific trade agreements and the relevant customs authority's tariff schedule for precise duty rates applicable to their origin and destination. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8452901000 | 2.5% | Free (17 programs) | ["No."] |
| 845290 | — | — | — |
| 84529020 | Free | — | — |
| 8452902010 | — | — | ["No."] |
| 8452902090 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8452.90?
Imports of Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 845290 cover?
This subheading covers furniture, bases, and covers specifically designed for sewing machines, as well as other parts and accessories for sewing machines not elsewhere specified. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes items such as sewing machine tables, stands, cabinets, and individual components like presser feet, bobbins, and needles, provided they are not more specifically classified under other headings. The key is their direct association with the function or structure of a sewing machine.
What falls outside HS 845290?
The following products are excluded from HS 845290: complete sewing machines (classified under HS 8452.11 to 8452.29), electrical motors for sewing machines if imported separately and not specifically designed for them (which may fall under HS 8501), and general-purpose furniture or covers not intended for sewing machines. For instance, a generic wooden table would not be classified here, nor would spare parts for industrial sewing machines that are covered by more specific subheadings within Chapter 84. Tools used in conjunction with sewing machines but not integral parts, such as scissors, are also excluded.
What are common classification mistakes for HS 845290?
A common error is misclassifying parts of sewing machines that are more specifically enumerated in other headings or subheadings. For example, electrical motors designed for sewing machines, if imported separately, might be incorrectly placed here instead of under HS 8501. Another mistake involves classifying general-purpose furniture or accessories that are not exclusively or primarily intended for sewing machines. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the most specific description.
How should importers classify products under HS 845290?
The correct procedure for classifying products under HS 845290 involves a systematic approach. Importers and customs brokers must first identify the specific product and its intended use. They should then consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Chapter 84 notes and the specific wording of heading 8452 and its subheadings. Cross-referencing with the WCO Harmonized System Explanatory Notes provides further guidance. If the product is a part, base, or cover for a sewing machine, and not more specifically classified elsewhere, HS 845290 is likely appropriate.
How is the duty calculated for products under HS 845290?
A sewing machine cabinet, weighing 25 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($150 USD × 10% = $15.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8452.90.90. If the cabinet were subject to a specific duty, the calculation would involve the rate per unit of weight or quantity.
Which trade agreements reduce duties for HS 845290?
Several free trade agreements may reduce the applicable duty rate for HS 845290, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying parts and accessories originating from Canada or Mexico can be imported into the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for goods originating in developing countries under the Generalized System of Preferences (GSP), a GSP Form A may be necessary to obtain preferential duty rates, which can range from 0% to reduced percentages depending on the specific country and product.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 845290, covering sewing machine furniture, bases, covers, and parts?
The Most Favored Nation (MFN) duty rate for HS code 845290 can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.70% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For example, goods originating from countries like Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) may receive duty-free treatment (0.00%) under specific trade agreements. It is crucial to consult the latest HTS or relevant trade agreements for the specific country of origin.
How is the import duty for sewing machine parts under HS 845290 calculated? Can you provide an example?
The duty for HS code 845290 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 sewing machine bases (classified under 845290) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 2.70%, the import duty would be calculated as: $10,000 (Value) × 0.0270 (Duty Rate) = $270.00 USD. If the goods qualify for a preferential rate, such as 0.00% from a specific trade partner, the duty would be $0.00.
What specific criteria determine if a component falls under HS code 845290 for sewing machine furniture, bases, covers, and parts?
HS code 845290 covers parts that are specifically designed for sewing machines, including their furniture, bases, and covers. This includes components like sewing machine tables, cabinets, frames, dust covers, and other structural or protective elements. It also encompasses individual parts of the sewing machine itself, provided they are not specifically classified elsewhere in Chapter 84. For classification, the key is the item's direct relationship and intended use with a sewing machine. For example, a standalone table not designed for a sewing machine would not be classified here.
Are there specific documentation requirements for importing sewing machine parts under HS code 845290?
While specific documentation can vary by importing country and the nature of the goods, standard requirements for importing parts under HS code 845290 typically include a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If preferential duty rates are claimed under a trade agreement (e.g., Free Trade Agreements like USMCA, CAFTA-DR, or others), a Certificate of Origin or other proof of origin documentation is usually mandatory. Importers should verify the exact requirements with their customs broker or the importing country's customs authority.
Which major trade agreements commonly offer preferential duty rates for goods classified under HS code 845290?
Several trade agreements can provide preferential duty rates for HS code 845290. For example, the United States has agreements with countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) that may offer duty-free (0.00%) or reduced rates for qualifying goods. The European Union's TARIC system and the UK Trade Tariff also list preferential rates applicable under agreements like the EU's Generalized System of Preferences (GSP) or its Free Trade Agreements with various nations. It is essential to confirm the origin of the goods and consult the specific preferential tariff schedule of the importing country to determine eligibility.