HS 845380 Other machinery
Quick Answer: Other machinery imported under HS 845380 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 residual classification under Chapter 84, specifically heading 8453, applies to machinery for preparing, tanning, or working hides, skins, or leather, and other machinery for making or repairing footwear or other articles of these materials, not specifically covered by preceding headings. Importers should be aware of the significant duty rate variations across major markets. CustomTariffs aggregates this data, highlighting the importance of precise classification to optimize landed costs and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453800000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453800000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453800000 | 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 845380 cover?
This subheading covers "Other machinery" within Heading 8453, which pertains to machinery for preparing, tanning or working hides or skins or for making or repairing footwear or other articles of hides or skins, not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this residual category captures machines that do not fit into the more specific subheadings of 8453, such as those for preparing, tanning, or working hides and skins, or for making or repairing footwear. For example, specialized machines for embossing or finishing leather articles not covered elsewhere would fall here.
What falls outside HS 845380?
The following products are excluded from HS 845380: machines specifically designed for the preparation, tanning, or working of hides and skins (covered by other subheadings within 8453), and machines for making or repairing footwear or other articles of hides or skins that have a more specific classification. For instance, sewing machines used in the manufacture of leather goods, if primarily designed for general sewing, would typically be classified under Heading 8452, not 845380. Similarly, machines for cutting leather to specific shapes for manufacturing purposes, if not otherwise specified, would be considered separately.
What are common classification mistakes for HS 845380?
A common error is misinterpreting the "other machinery" designation, leading to the incorrect classification of machines that actually have a more specific heading or subheading. For instance, general-purpose industrial sewing machines used in leather manufacturing are often mistakenly classified under 845380 when they belong to Heading 8452. Importers must carefully consult the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates that goods are to be classified by the most specific heading and, where two or more headings equally apply, by the heading that occurs last in numerical order. This ensures that specialized machines are not incorrectly placed in a residual category.
How should importers classify products under HS 845380?
The correct procedure for classifying products under HS 845380 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and cross-reference with the WCO Explanatory Notes for Heading 8453. If the machine is not specifically enumerated in a more precise subheading within 8453 or another chapter, and its primary purpose is related to the preparation, tanning, or working of hides/skins, or the making/repairing of articles therefrom, then 845380 may be appropriate. A detailed product description and technical specifications are crucial.
How is the duty calculated for products under HS 845380?
A specialized leather embossing machine weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,050.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar "other machinery" under 8453.80. The calculation is: $15,000 (declared value) × 0.07 (duty rate) = $1,050.00. This specific rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 845380?
Several free trade agreements may reduce the applicable duty rate for HS 845380, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, originating machinery from Mexico or Canada could be classified as Free. For GSP beneficiaries, a preferential rate of Free or a reduced percentage may apply, depending on the specific country and product. To claim these preferences, a valid origin declaration or certificate, such as a USMCA certification of origin or a GSP Form A, is typically required by the importing customs authority.
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FAQ
What is the general import duty rate for HS code 845380 in the United States?
For goods classified under HS code 845380, the standard Most Favored Nation (MFN) duty rate in the United States is 1.70% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the U.S. It is crucial to verify the specific country of origin, as preferential rates under trade agreements like USMCA (United States-Mexico-Canada Agreement) may offer lower or zero duties.
How is the duty calculated for HS code 845380 if the import value is $10,000?
The duty calculation for HS code 845380, assuming a 1.70% ad valorem rate, is based on the declared value of the goods. For an import with an invoice value of $10,000, the duty would be calculated as follows: $10,000 (value) × 0.0170 (duty rate) = $170.00. This amount is payable to U.S. Customs and Border Protection (CBP) upon entry.
What documentation is typically required for importing goods under HS code 845380?
When importing machinery classified under HS code 845380, standard documentation includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the specific type of machinery and its country of origin, additional documentation may be required, such as certificates of origin to claim preferential duty rates, or specific safety and compliance certifications. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) and CBP guidance for precise requirements.
Are there any preferential duty rates for HS code 845380 under common trade agreements?
Yes, preferential duty rates can significantly impact imports under HS code 845380. For example, goods originating from Canada or Mexico and meeting the rules of origin under the USMCA may be eligible for a 0.00% duty rate. Similarly, other trade agreements may offer reduced or duty-free access. Importers and customs brokers must carefully review the specific trade agreement applicable to the country of origin and ensure compliance with all relevant rules of origin to claim these benefits.
What are the classification criteria for 'Other machinery' under HS code 845380?
HS code 845380 falls under Chapter 84 of the Harmonized System, which covers 'Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.' Specifically, heading 8453 covers 'Machinery for preparing, tanning or working hides or skins or for making or repairing footwear or other articles of hides or skins and parts of, or accessories for, such machinery.' HS code 845380 is designated for 'Other machinery' within this heading, meaning it applies to machines for working hides, skins, or articles thereof that are not specifically enumerated in the preceding subheadings (8453.10 and 8453.20). Classification relies on the machine's primary function and its suitability for processing hides, skins, or finished leather goods.