HS 845931 Other boring-milling machines
Quick Answer: Other boring-milling machines imported under HS 845931 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from 4.2% to 30%, with certain preferential trade agreements allowing for duty-free entry. This classification encompasses machine tools designed for boring and milling operations, which are typically used in manufacturing to create precise holes or remove material from workpieces. Importers should be aware of the varying tariff rates across major markets, as detailed by CustomTariffs, and verify specific preferential treatment eligibility for US imports. Customs brokers should ensure accurate product descriptions to avoid misclassification and potential duty discrepancies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459310000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84593100 | 4.2% | Free (18 programs) | — |
| 8459310005 | — | — | ["No."] |
| 8459310010 | — | — | ["No."] |
| 8459310040 | — | — | ["No."] |
| 8459310070 | — | — | ["No."] |
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 8459.31?
Imports of Other boring-milling machines 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 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 845931 cover?
This subheading covers "Other boring-milling machines" not elsewhere specified within Heading 8459. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these machines are designed for boring and milling operations, typically featuring a spindle that rotates a cutting tool to remove material from a workpiece. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes machines that perform both boring and milling functions, or either individually, when not specifically classified under more precise subheadings within 8459.
What falls outside HS 845931?
The following products are excluded from HS 845931: machines specifically designed for drilling only (HS 845921), machines for reaming or tapping (HS 845929), and machines for boring or milling the same workpiece automatically by means of interchangeable tools housed in a turret (HS 845939). For instance, a dedicated drilling machine or a milling machine that exclusively performs milling operations and does not incorporate boring capabilities would be classified elsewhere, as would multi-function machines with automated tool changing systems.
What are common classification mistakes for HS 845931?
A common error is misclassifying machines that perform multiple operations but are primarily designed for a single function. For example, a machine that can bore but is predominantly a milling machine might be incorrectly classified under 845931 if its primary function is milling and it lacks the specific characteristics of a boring-milling machine as defined by the General Rules for the Interpretation of the Harmonized System (GRI). Additionally, confusing "other" boring-milling machines with those that have automated tool changing capabilities (845939) is a frequent mistake.
How should importers classify products under HS 845931?
The correct procedure for classifying machines under HS 845931 involves a thorough examination of the machine's primary function and capabilities. Importers and customs brokers must consult the technical specifications and operational descriptions provided by the manufacturer, cross-referencing them with the explanatory notes and definitions within the relevant tariff schedule, such as the USITC HTS or EU TARIC. Key considerations include whether the machine is designed for both boring and milling, or if it is an "other" type not fitting more specific categories within 8459.
How is the duty calculated for products under HS 845931?
A CNC boring-milling machine, weighing 5,000 kg and declared at a customs value of $50,000 USD, would attract a US duty of $3,750. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS 845931. The calculation is: $50,000 (customs value) × 0.075 (duty rate) = $3,750 (duty amount).
Which trade agreements reduce duties for HS 845931?
Several free trade agreements may reduce the applicable duty rate for HS 845931, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible machines originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for eligible products from certain developing countries, requiring a GSP Form A. The EU's Common External Tariff may also have preferential rates for goods from countries with which the EU has an Association Agreement, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 845931, 'Other boring-milling machines'?
The standard Most Favored Nation (MFN) duty rate for HS code 845931 is 1.70% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the importing country. Always verify the applicable rate based on the country of origin and any relevant trade agreements.
How is the import duty for HS code 845931 calculated, and can you provide an example?
The duty 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 consignment of 'other boring-milling machines' is valued at $50,000 USD and the MFN duty rate is 1.70%, the duty payable would be $50,000 * 0.0170 = $850 USD. Some countries may also have specific excise duties or taxes that apply in addition to the ad valorem duty.
What are the classification criteria for machines to be classified under HS code 845931, 'Other boring-milling machines'?
HS code 845931 falls under Chapter 84 of the Harmonized System, which covers 'Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof'. Specifically, heading 8459 covers 'Machine-tools (including numerically controlled machine-tools) for drilling, boring, milling, and gear cutting, of metal, other than lathes (including turning centres) of heading 8458'. Subheading 8459.31 is for 'Other boring-milling machines' that are not numerically controlled. Therefore, machines that perform boring or milling operations, are designed for working metal, and are not numerically controlled, would generally fall under this code. It is crucial to consult the Explanatory Notes to the Harmonized System and national customs rulings for precise definitions and exclusions.
Which trade agreements offer preferential duty rates for HS code 845931, and what are some example rates?
Several trade agreements can provide preferential duty rates for HS code 845931. For instance, under certain agreements, imports from countries like Australia (AU), Canada (CA), Chile (CL), Japan (JP), South Korea (KR), or Singapore (SG) might be eligible for duty-free entry (0.00%). The United States-Mexico-Canada Agreement (USMCA) also offers preferential rates for eligible goods originating from these member countries. Importers must ensure they meet all rules of origin requirements and have the necessary proof of origin documentation, such as a certificate of origin, to claim these preferential rates. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date preferential rates.
What documentation is typically required when importing machines classified under HS code 845931?
Standard documentation for importing machines under HS code 845931 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. For machinery, technical specifications or a product brochure detailing the machine's capabilities (e.g., confirming it is not numerically controlled if that is a classification factor) might be requested by customs authorities to verify the HS classification. Safety certifications or compliance declarations may also be necessary depending on the destination country's regulations.