HS 845521 Other rolling mills
Quick Answer: Other rolling mills imported under HS 845521 enter the UK at 0.00%, the EU at 2.70% ad valorem, and the US at a range of rates including Free and 30% ad valorem. This classification specifically covers rolling mill machinery, other than those designed for hot rolling of metal and those for cold rolling, which are classified under subheadings 845522 and 845529 respectively. Importers should carefully review the specific type of rolling mill to ensure correct classification and duty application. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating thorough due diligence for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8455210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8455210000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8455210000 | 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 845521 cover?
This subheading covers rolling mills specifically designed for the hot working of metals, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category includes machinery that reduces the thickness of metal by passing it between rolls at elevated temperatures, excluding those primarily for cold working. Examples include hot strip mills and hot plate mills.
What falls outside HS 845521?
The following products are excluded from HS 845521: rolling mills designed exclusively for cold working of metals, such as cold strip mills or cold rolling machines for finishing operations, which are classified under HS 845522. Also excluded are machinery for working metal by rolling threads, bars, or similar products, and machines for the manufacture of tubes or pipes, which fall under different headings within Chapter 84. Furthermore, auxiliary equipment not integral to the rolling process is not included.
What are common classification mistakes for HS 845521?
A common error is misinterpreting the primary function of the rolling mill. If a machine is designed for both hot and cold rolling, its classification depends on the predominant function or the stage of the process it performs. General Interpretative Rule 3(c) of the Harmonized System, which states that goods should be classified according to the essential character, is often overlooked. Importers may also incorrectly classify specialized rolling equipment, such as those for specific metal products, under this general subheading.
How should importers classify products under HS 845521?
The correct procedure for classifying rolling mills under HS 845521 involves a detailed examination of the machine's design, intended use, and operational temperature. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the explanatory notes for Heading 8455. They should verify if the mill operates at elevated temperatures for primary metal reduction and confirm it is not specifically excluded by a more precise subheading or heading.
How is the duty calculated for products under HS 845521?
A hot strip rolling mill, weighing 50,000 kg and declared at a customs value of $1,500,000 USD, would attract a US duty of $75,000. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($1,500,000 USD × 0.05 = $75,000 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8455.21.00.
Which trade agreements reduce duties for HS 845521?
Several free trade agreements may reduce the applicable duty rate for HS 845521, 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, provided a valid Certificate of Origin is submitted. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. Documentation requirements typically include a self-certified origin statement or a specific origin certificate.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 845521, 'Other rolling mills', in the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), the standard Most Favored Nation (MFN) duty rate for HS code 845521 is 2.70% ad valorem. This rate applies to goods imported from countries that are not subject to specific preferential trade agreements or other special tariff provisions. Importers and customs brokers should always verify the applicable duty rate based on the country of origin and any specific trade programs that may apply, using the USITC's online tariff database.
How is the import duty for HS code 845521 calculated, and can you provide an example?
The duty for HS code 845521 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a rolling mill classified under 845521 has a customs value of $100,000 and the MFN duty rate is 2.70%, the import duty would be calculated as: $100,000 (Customs Value) × 0.0270 (Duty Rate) = $2,700. Importers and customs brokers must ensure accurate valuation and proper classification to ensure correct duty calculation.
Are there any preferential duty rates available for HS code 845521 under trade agreements, such as USMCA?
While HS code 845521 itself does not automatically qualify for preferential treatment under all trade agreements, the applicability of preferential rates, such as under the United States-Mexico-Canada Agreement (USMCA), depends on the specific rules of origin for the product. To qualify for a reduced or duty-free rate under USMCA, the rolling mill must meet the regional value content requirements and other applicable rules of origin as stipulated in the agreement. Importers and customs brokers must obtain a valid Certificate of Origin from the exporter and ensure all requirements are met before claiming preferential treatment.
What documentation is typically required when importing rolling mills classified under HS code 845521?
When importing rolling mills under HS code 845521, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, additional documentation may be necessary. For instance, if claiming preferential duty rates under a trade agreement like USMCA, a Certificate of Origin is mandatory. Furthermore, specific safety or technical certifications might be required by the importing country's regulatory agencies. Customs brokers should advise importers on all necessary documentation to ensure smooth customs clearance.
What distinguishes 'other rolling mills' (HS 845521) from other rolling mill classifications within Chapter 84?
HS code 8455 covers 'metal-rolling mills and rolls therefor'. Subheadings within 8455 differentiate based on the material being rolled and the type of mill. HS 845521 specifically covers 'other' rolling mills not elsewhere specified within 8455. This typically includes rolling mills designed for rolling materials other than hot metal, or specialized rolling mills that do not fit into more specific categories like those for hot metal rolling (e.g., 845510) or cold metal rolling. The Explanatory Notes to the Harmonized System provide detailed guidance on the scope of each subheading. Importers and customs brokers must carefully review the product's specifications and function against these notes to ensure correct classification.