HS 845310 Machinery for preparing, tanning or working hides, skins or leather
Quick Answer: Machinery for preparing, tanning, or working hides, skins, or leather imported under HS 845310 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This classification covers a broad spectrum of equipment used in the leather industry, including machines for dehairing, tanning, dyeing, and finishing hides and skins. Importers should be aware of potential variations in duty rates based on specific machine functions and the importing country's trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff for each transaction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453100000 | 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 845310 cover?
This subheading covers machinery specifically designed for the initial preparation, tanning, or subsequent working of hides, skins, or leather. According to the World Customs Organization's Harmonized System Nomenclature, this includes machines for dehairing, liming, bating, splitting, shaving, setting out, and drying leather. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that machines performing these specific operations on raw or semi-processed hides and skins fall under this classification, facilitating their transformation into usable leather materials.
What falls outside HS 845310?
The following products are excluded from HS 845310: machinery for the initial preparation of animal carcasses (Chapter 2), sewing machines (8452), and machinery for making footwear or headgear (8510). For instance, machines used solely for cleaning or cutting raw hides before the tanning process, or machines that finish leather into a final product like shoes or bags, are classified elsewhere. The key distinction is whether the machine's primary function is the preparation, tanning, or working of the hide/skin itself, rather than a subsequent manufacturing step or a different stage of animal product processing.
What are common classification mistakes for HS 845310?
A common error is misclassifying machines that perform multiple functions, some of which may fall under HS 845310 and others outside. According to General Interpretative Rule 3(c) of the Harmonized System, where goods are classifiable by reference to the function of the material or component which gives them their essential character, and two or more headings are equally applicable, the heading which occurs last in numerical order shall be preferred. Importers may also incorrectly classify finishing machines or machines for producing leather goods as part of the tanning or working process, leading to incorrect duty assessments.
How should importers classify products under HS 845310?
The correct procedure for classifying machinery under HS 845310 involves a thorough examination of the machine's primary function and the specific stage of leather processing it addresses. Importers and customs brokers must consult the official Explanatory Notes to the Harmonized System and national tariff schedules, such as the USITC HTS or the UK Trade Tariff. They should identify the specific operation performed by the machine (e.g., dehairing, splitting, shaving) and confirm that it is intended for hides, skins, or leather, ensuring it aligns with the detailed descriptions provided in the relevant HS nomenclature.
How is the duty calculated for products under HS 845310?
A hydraulic leather splitting machine weighing 5,000 kg and declared at a customs value of $75,000 USD would attract a US duty of $5,625. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem, applied to the declared customs value ($75,000 × 0.075 = $5,625). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 845310.9000, which covers other machinery for preparing, tanning or working hides, skins or leather.
Which trade agreements reduce duties for HS 845310?
Several free trade agreements may reduce the applicable duty rate for HS 845310, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating machinery from Canada or Mexico can enter the US duty-free. For CPTPP, originating machinery from countries like Japan or Vietnam may also benefit from preferential rates, potentially reaching "Free." To claim these preferences, a self-certified origin statement is typically required for USMCA, while a specific origin declaration or certificate may be needed for CPTPP, depending on the exporting country and the specific agreement provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 845310 (Machinery for preparing, tanning or working hides, skins or leather)?
Import duty rates for HS code 845310 can vary significantly depending on the country of origin and applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 1.70% ad valorem. However, preferential rates may apply. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the U.S. might have a 0.00% duty rate. Always consult the latest USITC tariff schedule for the specific rate applicable to your import.
How is the import duty for HS code 845310 calculated, and can you provide an example?
The duty for HS code 845310 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 machine classified under 845310 has a customs value of $50,000 and the applicable MFN duty rate is 1.70%, the import duty would be calculated as: $50,000 (Value) × 0.0170 (Duty Rate) = $850.00. If the duty were based on a specific rate (e.g., per unit), the calculation would be rate per unit × number of units.
What specific criteria determine if machinery falls under HS code 845310?
Machinery classified under HS code 845310 is specifically designed for the initial preparation, tanning, or subsequent working of hides, skins, or leather. This includes machines such as beamhouse machinery (e.g., soaking, liming, unhairing, fleshing machines), tanning drums, setting-out machines, staking machines, and splitting machines used in the leather manufacturing process. The key is that the machine's primary function must be directly related to transforming raw hides/skins into leather or further processing that leather. Machinery for cutting or shaping finished leather into specific articles (like shoe uppers) may fall under different headings.
Are there specific documentation requirements for importing machinery under HS code 845310?
While standard import documentation is always required (e.g., commercial invoice, packing list, bill of lading), importers of machinery under HS code 845310 should ensure the commercial invoice clearly describes the machine's function and specifications to support its classification. If claiming preferential duty rates under an FTA, a Certificate of Origin or manufacturer's declaration may be necessary, demonstrating that the goods meet the rules of origin for that agreement. Some countries may also require specific safety or electrical compliance certifications for imported machinery.
How do trade agreements, such as those with the EU or UK, affect the duty rates for HS code 845310?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 845310. For instance, if importing from a country that has a comprehensive Free Trade Agreement (FTA) with the importing country (e.g., the EU-UK Trade and Cooperation Agreement for imports into the UK from the EU, or US FTAs), the duty rate could be 0.00% provided the goods meet the relevant 'rules of origin' stipulated in the agreement. Importers must obtain proof of origin, such as a Certificate of Origin, and ensure the machinery was manufactured in a way that satisfies the agreement's requirements. Without proof of origin or if the goods do not qualify, the standard MFN duty rate will apply.