HS 845941 Other boring machines
Quick Answer: Other boring machines imported under HS 845941 enter the UK at 0.00%, the EU at 1.70%, and the US at rates ranging from Free to 30% depending on the country of origin. This classification covers boring machines, not specified elsewhere in Chapter 84, designed for boring holes in various materials. These machines are distinct from drilling or milling machines, focusing specifically on the precise enlargement or creation of existing holes. Importers and customs brokers should note the significant duty rate variations across major trading blocs, necessitating careful consideration of origin and applicable preferential agreements when determining landed costs. According to CustomTariffs data, understanding these nuances is crucial for efficient trade operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459410000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84594100 | 4.2% | Free (17 programs) | — |
| 8459410010 | — | — | ["No."] |
| 8459410020 | — | — | ["No."] |
| 8459410030 | — | — | ["No."] |
| 8459410090 | — | — | ["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 8459.41?
Imports of Other boring 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 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?
What products does HS 845941 cover?
This subheading covers "Other boring machines" not elsewhere specified within Heading 8459, which pertains to machine tools for boring or drilling. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes machines primarily designed for enlarging existing holes or creating new ones using a rotating cutting tool, where the workpiece is stationary and the tool rotates and advances. Examples include single-purpose boring machines and specialized machines for boring engine blocks or cylinders.
What falls outside HS 845941?
The following products are excluded from HS 845941: machines primarily for drilling (classified under HS 8459.21 or 8459.29), machines for milling (Chapter 84, Heading 8456), and machines for reaming or tapping. Machines that perform multiple operations, where boring is not the principal function, are also excluded. For instance, a machining center that can mill, drill, and bore would be classified based on its principal function, likely under a milling or machining center heading, not this specific boring machine code.
What are common classification mistakes for HS 845941?
A common error is misinterpreting the primary function of a machine tool. If a machine is designed for both drilling and boring, and its primary design and operational capability lean towards drilling, it should be classified under HS 8459.21 (Numerically controlled drilling machines) or 8459.29 (Other drilling machines), not 845941. This aligns with General Interpretative Rule 3(a) of the Harmonized System, which states that the heading providing the most specific description shall be preferred. Importers must carefully assess the machine's intended use and design.
How should importers classify products under HS 845941?
The correct procedure for classifying machines under HS 845941 involves a detailed examination of the machine's specifications and intended use. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, UK Trade Tariff). Key factors include whether the machine's primary function is boring, if it operates on a stationary workpiece with a rotating tool, and if it is not specifically covered by other more precise headings within 8459 or Chapter 84. A review of technical manuals and manufacturer declarations is crucial.
How is the duty calculated for products under HS 845941?
A horizontal boring machine weighing 5,000 kg and declared at a customs value of $50,000 USD would attract a US duty of $1,750. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% × $50,000 = $1,750. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS code 8459.41.0000 for "Other boring machines."
Which trade agreements reduce duties for HS 845941?
Several free trade agreements may reduce the applicable duty rate for HS 845941, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible boring machines originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the invoice or a separate declaration is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from certain developing countries, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the terms of the agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 845941, 'Other boring machines'?
The Most Favored Nation (MFN) duty rate for HS code 845941, 'Other boring machines', is typically 1.70% ad valorem. However, preferential duty rates can significantly reduce or eliminate this. For example, under certain trade agreements, rates can be Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and the applicable trade agreement for precise rates. Sources like the USITC, EU TARIC, or UK Trade Tariff provide detailed tariff information.
How is the import duty for HS code 845941 calculated, and can you provide an example?
The import duty for HS code 845941 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a boring machine is valued at $10,000 USD and the MFN duty rate is 1.70%, the duty would be calculated as: $10,000 (Value) × 1.70% (Duty Rate) = $170.00 (Duty Amount). Always ensure the customs value is correctly declared according to the importing country's valuation rules.
What are the key classification criteria for machines to be classified under HS code 845941, 'Other boring machines'?
HS code 845941 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 for boring, drilling, milling or threading by removing metal, by other materials or by non-mechanical means, such as ultrasonic, laser or electron beam'. HS code 845941 is for 'other' boring machines not elsewhere specified within heading 8459. Key criteria include the machine's primary function of creating or enlarging holes (boring) in materials, its method of operation (e.g., rotary cutting tools), and its ability to perform precision work. Machines that primarily drill, mill, or thread would fall under different subheadings if they are distinct operations. Consulting the Explanatory Notes to the Harmonized System and national tariff rulings is recommended for definitive classification.
What documentation is typically required when importing machines classified under HS code 845941?
When importing machines under HS code 845941, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin, especially if preferential duty rates are claimed. Depending on the importing country and the specific machine, additional documentation might be necessary, such as safety certifications, technical specifications, or import licenses. Customs brokers play a vital role in ensuring all required documents are accurate and complete to avoid delays and penalties.
Which common trade agreements might offer preferential duty rates for HS code 845941, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 845941. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries such as Australia (AU) and South Korea (KR), which may offer duty-free entry or reduced rates. The European Union's TARIC system details preferential rates under agreements with countries like Switzerland (S) or Norway (E). To verify eligibility, importers must confirm that the goods meet the rules of origin stipulated in the relevant trade agreement. This often involves obtaining a certificate of origin from the exporter that specifically references the trade agreement. Consulting the official tariff database of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) and the text of the trade agreement itself is essential.