HS 845320 Machinery for making or repairing footwear
Quick Answer: Machinery for making or repairing footwear imported under HS 845320 enters the UK duty-free, the EU at 1.70% ad valorem, and the US duty-free. This Harmonized System code encompasses a wide range of equipment specifically designed for the footwear industry, including machines for cutting, stitching, lasting, sole attaching, and finishing shoes. It covers both automated and manual machinery used in the manufacturing process, as well as equipment for repairing footwear. Importers and customs brokers should note that while the US and UK offer duty-free entry, the EU's tariff requires careful consideration. CustomTariffs aggregates this data, highlighting the importance of verifying specific national tariff schedules for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453200000 | 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 845320 cover?
This subheading covers machines and apparatus specifically designed for the manufacture or repair of footwear. According to the World Customs Organization's Harmonized System Nomenclature, this includes machines for cutting, stitching, lasting, sole attaching, and finishing operations. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses automated and semi-automated equipment used in the production of shoes, boots, and other foot coverings, excluding simple hand tools.
What falls outside HS 845320?
The following products are excluded from HS 845320: general-purpose machinery that can be adapted for footwear production but is not specifically designed for it, such as standard sewing machines (often classified under 8452), cutting machines for other materials (e.g., 8456), and general assembly equipment. Also excluded are machines for producing shoe components that are not part of the final assembly process, like sole molding machines for raw materials (which might fall under 8477) or machines for producing shoe laces (typically under 8449).
What are common classification mistakes for HS 845320?
A common error is misclassifying machines that perform multiple functions, some of which are related to footwear and some to other goods. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or component which gives them their essential character, that criterion should be applied. Importers may also incorrectly classify machines that produce components for footwear but are not part of the assembly line, or simple hand tools used for shoe repair, which are not covered by this heading.
How should importers classify products under HS 845320?
The correct procedure for classifying machinery under HS 845320 involves a thorough examination of the machine's design, intended use, and specific functions. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO HS Nomenclature. It is crucial to determine if the machine is specifically designed for making or repairing footwear, and if it performs a key operation in that process, to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 845320?
A specific shoe sole attaching machine, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($15,000 USD × 10% = $1,500 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8453.20.0000.
Which trade agreements reduce duties for HS 845320?
Several free trade agreements may reduce the applicable duty rate for HS 845320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) can also offer reduced or Free duty rates for eligible developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What is the standard import duty rate for HS code 845320 (Machinery for making or repairing footwear) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 845320 into the United States is 1.70% ad valorem. This rate is applied to the declared customs value of the imported machinery. For specific preferential rates under trade agreements, consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC).
How is the import duty for HS code 845320 calculated with a concrete example?
The duty is calculated based on the ad valorem rate applied to the transaction value of the goods. For example, if a shoe sole pressing machine classified under HS 845320 has a declared customs value of $10,000 and the MFN duty rate is 1.70%, the import duty would be $10,000 * 0.0170 = $170.00. Always ensure accurate valuation and classification for correct duty calculation.
Are there any free trade agreements that provide duty-free entry for machinery under HS code 845320 into the US?
While specific provisions can change, historically, the United States has had free trade agreements (FTAs) with countries like Australia, Canada, Mexico (USMCA), and others. To determine if a particular shipment qualifies for duty-free entry under an FTA, importers must verify the origin of the machinery and ensure it meets the rules of origin stipulated in the relevant trade agreement. Consult the USITC HTSUS for specific FTA provisions and required documentation, such as a Certificate of Origin.
What are the key classification criteria for machinery to be classified under HS code 845320?
HS code 845320 covers machinery specifically designed for the manufacture or repair of footwear. This includes machines for cutting, stitching, lasting, sole attaching, pressing, molding, and finishing shoe components. The primary function must be directly related to footwear production or repair. Machines with a broader application, even if usable for footwear, would likely fall under different headings. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on classification principles.
What documentation is typically required when importing machinery under HS code 845320?
Standard import documentation for machinery under HS 845320 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and any claimed preferential duty rates, a Certificate of Origin may be required. Importers should also be prepared to provide technical specifications, brochures, or manuals that demonstrate the machine's function and confirm its classification. Compliance with any specific import regulations of the destination country is also essential.