HS 845390 Parts
Quick Answer: Parts for machinery for working rubber or plastics imported under HS 845390 enter the UK duty-free, the EU at 1.70% ad valorem, and the US duty-free. This classification specifically covers components, accessories, and spare parts intended for use with the machinery described in heading 8453, which includes machines for molding or otherwise working rubber or plastics. Importers should ensure that the parts are clearly identifiable as being solely or principally for such machinery to avoid misclassification. According to CustomTariffs data, the duty rates vary significantly across major trading blocs, highlighting the importance of accurate classification for cost-effective trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8453901000 | Free | — | ["No."] |
| 845390 | — | — | — |
| 8453905000 | 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 845390 cover?
This subheading covers parts and accessories for machines of heading 8453, which are machines for preparing, tanning or working hides or skins or for making or repairing footwear or other articles of hides or skins. According to the WCO Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes components such as shafts, gears, rollers, and electrical parts specifically designed for use with these leather working machines, provided they are not more specifically classified elsewhere.
What falls outside HS 845390?
The following products are excluded from HS 845390: complete machines of heading 8453, tools and implements of a kind used by hand (Chapter 82), general-purpose parts of base metal (Chapter 73-83), and electrical machinery and equipment of Chapter 85 that are not specifically designed for machines of heading 8453. For instance, standard nuts, bolts, or general electrical wiring not integral to the specific function of a leather working machine would be classified under their respective headings.
What are common classification mistakes for HS 845390?
A common error is the misclassification of general-purpose machine parts as specific parts under HS 845390. General Interpretative Rule (GIR) 1 and GIR 3(b) are crucial here; if a part is suitable for use with multiple types of machines, it should be classified according to its essential character or as a part of the most analogous machine if no specific heading applies. Importers may also incorrectly classify finished articles made from leather, such as shoes, under this heading instead of Chapter 64.
How should importers classify products under HS 845390?
The correct procedure for classifying parts under HS 845390 involves a detailed examination of the part's design and intended use. Importers and customs brokers must determine if the part is exclusively or principally designed for machines covered by heading 8453. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO Explanatory Notes is essential. If the part is a component of a specific machine of heading 8453, and not a general-purpose item, it should be classified here.
How is the duty calculated for products under HS 845390?
A specific replacement roller for a leather splitting machine, weighing 2.5 kg and declared at a customs value of $150 USD, would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. Therefore, the calculation is $150 USD × 7.0% = $10.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 845390?
Several free trade agreements may reduce the applicable duty rate for HS 845390, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible originating goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 845390 (Parts) in major markets like the US, EU, and UK?
Import duty rates for HS code 845390, which covers 'Parts' of machinery for preparing, processing, or manufacturing of leather or leather or composition leather, vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 1.70% ad valorem. In the EU, under the TARIC system, the rate can be Free. The UK Trade Tariff also typically lists a Free rate for this classification. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import, as rates can change and preferential agreements may apply.
How is the import duty for HS code 845390 calculated, and can you provide an example?
The import duty for HS code 845390 is typically calculated as a percentage of the declared value of the imported goods (ad valorem duty). For instance, if the MFN duty rate in the US is 1.70% and you are importing parts valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.0170 (duty rate) = $170.00 USD. Always ensure the customs value is determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What classification criteria determine if a part falls under HS code 845390?
HS code 845390 is for 'Parts' of the machinery covered by heading 8453 (machinery for preparing, treating, tanning or working leather or leather or composition leather, and for making or repairing footwear or other articles of leather or composition leather). To classify a part under 845390, it must be specifically designed for or adapted to use with machinery of heading 8453 and not be primarily suitable for use with any other kind of machine. This often involves examining the part's design, function, and intended use in conjunction with the main machinery.
What documentation is typically required when importing parts classified under HS code 845390?
When importing parts under HS code 845390, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a Free Trade Agreement (FTA). Importers should also be prepared to provide technical specifications or diagrams of the parts if customs authorities require further clarification on their classification or intended use.
Do common trade agreements, such as USMCA or EU FTAs, offer preferential duty rates for HS code 845390?
Yes, common trade agreements can significantly impact duty rates for HS code 845390. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying parts originating from Canada or Mexico may be eligible for duty-free entry into the United States. Similarly, the EU has numerous Free Trade Agreements with various countries that could grant preferential or zero duty rates on parts classified under 845390, provided the goods meet the rules of origin stipulated in the respective agreement. Importers must verify the origin of the parts and consult the specific provisions of the applicable trade agreement to claim preferential treatment.