HS 845899 Other

Quick Answer: Lathes imported under HS 845899 enter the UK at 2.00%, the EU at 2.70%, and the US with a range of rates including 4.2% and Free for specific trade agreements. This residual category, "Other," within heading 8458 (lathes), captures any lathes not specifically classified elsewhere in the heading, typically those with numerical control (CNC) or other advanced features not falling into more granular subheadings. Importers should verify the precise classification for their specific machine, as variations in functionality can lead to different tariff treatments. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8458990000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8458990000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
84589910 4.2% Free (17 programs) —
8458991050 — — ["No."]
8458995030 — — ["No."]
8458995090 — — ["No."]
845899 — — —

Special rates available under trade agreements including USMCA, KORUS, GSP.

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.

Which Trade Agreements Reduce Duties for HS 8458.99?

Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 845899 cover?

This subheading covers "other" lathes, not specified elsewhere in heading 8458, which are machines for the removal of metal or other material by means of a rotating workpiece, including those with numerical control. 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 residual category captures lathes that do not fit the descriptions of horizontal, vertical, turret, or automatic lathes, provided they perform the fundamental function of turning.

What falls outside HS 845899?

The following products are excluded from HS 845899: numerically controlled lathes that are primarily designed for milling or grinding operations, even if they possess some turning capabilities; machines designed for working wood, plastics, or stone; and specialized machines like screw-cutting lathes or crankshaft lathes that may have their own specific HS classifications. For instance, a CNC machining center capable of turning but primarily designed for milling would likely be classified under HS code 8457, not 845899.

What are common classification mistakes for HS 845899?

A common error is misclassifying multi-functional machines. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the function they perform, the goods are to be classified as if they comprised that element which gives them their essential character. Importers may incorrectly assign a machine to 845899 if its primary function is not turning, or if it is more specifically described elsewhere in Chapter 84, such as in heading 8457 for machining centers.

How should importers classify products under HS 845899?

The correct procedure for classifying products under HS 845899 involves a thorough examination of the machine's primary operational function and design specifications. Importers and customs brokers must consult the WCO Explanatory Notes for heading 8458 and the specific national tariff schedules, such as the USITC HTS or the EU TARIC, to ensure the machine is not more specifically classified. Confirming that the machine's core operation is turning and that it does not meet the criteria for other lathe types is crucial.

How is the duty calculated for products under HS 845899?

A CNC turning center weighing 5,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $10,500. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for a similar product, as 845899 often carries this rate. The calculation is: 7.0% × $150,000 = $10,500.

Which trade agreements reduce duties for HS 845899?

Several free trade agreements may reduce the applicable duty rate for HS 845899, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A or similar origin declaration is needed for GSP beneficiaries.

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Which HS Codes Are Related?

HS 845819 HS 845959 HS 841899 HS 845969 HS 843359 HS 842099

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the general import duty rate for HS code 845899?

The Most Favored Nation (MFN) duty rate for HS code 845899, which covers 'Other lathes' not specified elsewhere in heading 8458, is typically 2.00% ad valorem. However, specific rates can vary based on the importing country's tariff schedule. For instance, the United States International Trade Commission (USITC) provides detailed tariff information for goods entering the U.S.

Are there preferential duty rates available for HS code 845899 under trade agreements?

Yes, preferential duty rates are often available for HS code 845899 under various trade agreements. For example, under agreements with countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), the duty rate may be Free. Importers should consult the specific tariff schedule of the importing country and the relevant Free Trade Agreement (FTA) text to confirm eligibility and claim preferential treatment. The EU's TARIC database and the UK's Trade Tariff are valuable resources for checking these rates within their respective jurisdictions.

How is the import duty for HS code 845899 calculated, and can you provide an example?

The import duty for HS code 845899 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 lathe classified under 845899 has a customs value of $10,000 and the applicable MFN duty rate is 2.00%, the duty amount would be $10,000 × 0.02 = $200. If a specific duty or a combination of ad valorem and specific duties applies, the calculation would be adjusted accordingly. Always refer to the official tariff schedule for the precise calculation method.

What documentation is typically required when importing goods under HS code 845899?

When importing lathes classified under HS code 845899, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed under a trade agreement. Depending on the importing country and the specific nature of the machinery, additional permits or licenses might be necessary. Customs brokers play a crucial role in ensuring all required documents are accurate and submitted correctly.

What distinguishes HS code 845899 ('Other lathes') from other subheadings within HS 8458?

HS code 845899 is a residual category for 'Other lathes' that do not fall under more specific subheadings within heading 8458. Heading 8458 covers 'Lathes for working metal, other than lathes in which the workpiece traverses into the tool or into which the tool traverses into the workpiece'.