HS 845939 Other
Quick Answer: Machines for the boring, milling, or drilling of metal, not elsewhere specified, imported under HS 845939 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from 4.2% to 30% ad valorem, with several preferential trade agreements offering duty-free entry. This residual classification applies to metalworking machine tools that do not fit into more specific subheadings within heading 8459. Importers should verify the specific tariff treatment based on the country of origin and any applicable trade agreements. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459390000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84593900 | 4.2% | Free (17 programs) | — |
| 8459390010 | — | — | ["No."] |
| 8459390020 | — | — | ["No."] |
| 8459390040 | — | — | ["No."] |
| 8459390050 | — | — | ["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 8459.39?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 845939 cover?
This subheading covers "other" boring or drilling machines, not specified in the preceding subheadings of 8459. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is a residual one for machines primarily designed for boring or drilling, which do not fit the more specific descriptions of horizontal, vertical, or multi-purpose drilling machines. For example, certain specialized deep-hole boring machines or portable drilling units not otherwise classified would fall here, as per the explanatory notes of Heading 8459.
What falls outside HS 845939?
The following products are excluded from HS 845939: machines classified under 845910 (horizontal boring or drilling machines), 845921 (other boring or drilling machines, numerically controlled), 845929 (other boring or drilling machines, not numerically controlled), 845931 (machining centres, not numerically controlled), and 845940 (milling machines). Additionally, machines primarily designed for other operations, such as sawing or grinding, even if they possess some drilling capability, are classified elsewhere, typically in headings like 8461 or 8460.
What are common classification mistakes for HS 845939?
A common error is misinterpreting the primary function of a machine. If a machine is primarily designed for milling or grinding but has a secondary drilling function, it may be incorrectly classified under 845939. Importers must carefully consider the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates classification based on the essential character of the product. For instance, a multi-purpose machine that excels at milling but can also drill might be classified under milling machine headings.
How should importers classify products under HS 845939?
The correct procedure for classifying products under HS 845939 involves a detailed examination of the machine's design, intended use, and operational capabilities. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and review the explanatory notes for Heading 8459. If the machine is not specifically covered by a preceding subheading within 8459 and its primary function is boring or drilling, then 845939 is likely appropriate.
How is the duty calculated for products under HS 845939?
A specific model of a portable, non-numerically controlled drilling machine weighing 5 kg and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem applied to the customs value ($500 USD × 0.07 = $35.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 845939. Note that specific weight-based duties or other charges may also apply depending on the jurisdiction.
Which trade agreements reduce duties for HS 845939?
Several free trade agreements may reduce the applicable duty rate for HS 845939, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machinery originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is typically required. Other agreements, such as those with developing countries under the Generalized System of Preferences (GSP), may also offer reduced rates, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 845939?
HS code 845939, classified under 'Other machine tools for working metal, non-numerically controlled', generally has a Most Favored Nation (MFN) duty rate of 1.70% ad valorem in the United States. However, preferential duty rates can be significantly lower or even free for goods originating from countries with trade agreements. For instance, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. It is crucial to consult the latest USITC Harmonized Tariff Schedule for the specific country of origin and applicable trade agreement.
How is the duty for HS code 845939 calculated, and can you provide an example?
The duty for HS code 845939 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a machine tool classified under 845939 has an entered value of $10,000 and the MFN duty rate is 1.70%, the calculated duty would be $10,000 \times 0.0170 = $170.00. If a preferential rate of Free applies, the duty would be $0.00. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What are the key classification criteria to ensure a machine tool falls under HS code 845939?
HS code 845939 is a residual category for machine tools for working metal, non-numerically controlled, that do not fit into more specific subheadings within 8459. To classify correctly, the machine must be designed for metalworking (e.g., drilling, milling, boring, turning) and must not be numerically controlled. If the machine has automated functions but lacks the complex programming and feedback loops characteristic of numerically controlled machines, it may fall here. Importers should review the Explanatory Notes to the Harmonized System and the specific national tariff rulings to confirm classification.
What documentation is typically required for importing goods under HS code 845939?
For imports under HS code 845939, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin or other proof of origin documentation as stipulated by the specific trade agreement is mandatory. Importers should also be prepared to provide technical specifications or brochures that describe the machine's function and capabilities to support the HS classification.
Which common trade agreements offer preferential duty rates for HS code 845939?
Several trade agreements can provide preferential duty rates, often reducing the duty to Free, for goods classified under HS code 845939. Examples of countries or blocs whose trade agreements might offer such benefits include Australia (AU), Canada (CA), Chile (CL), Colombia (CO), Israel (IL), South Korea (KR), Mexico (MX), Oman (OM), Peru (PE), Singapore (SG), and the United States-Mexico-Canada Agreement (USMCA). The specific eligibility and documentation requirements vary by agreement. Importers must verify the rules of origin and confirm the preferential status with the relevant customs authority or through the USITC Harmonized Tariff Schedule.