HS 845949 Other
Quick Answer: Machines for working metal, not elsewhere specified or included, imported under HS 845949 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying significantly from 4.2% ad valorem to duty-free for certain trade agreements, and up to 30% ad valorem. This residual classification applies to metalworking machines not covered by more specific headings within Chapter 84, such as boring, milling, or grinding machines. Importers should carefully verify the specific subheadings and applicable duty rates for their particular product in each target market, as the "Other" designation often necessitates detailed product description and potential for classification disputes. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459490000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84594900 | 4.2% | Free (17 programs) | — |
| 8459490010 | — | — | ["No."] |
| 8459490020 | — | — | ["No."] |
| 8459490030 | — | — | ["No."] |
| 8459490090 | — | — | ["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 8459.49?
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 845949 cover?
This subheading covers "other" machines for boring, milling, or drilling metal, which are not specifically enumerated in the preceding subheadings of heading 8459. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for machines that perform these operations but do not fit the more specific classifications for vertical, horizontal, or multi-purpose machines. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, encompassing machines with unique configurations or functionalities not otherwise detailed.
What falls outside HS 845949?
The following products are excluded from HS 845949: machines specifically designed for boring, milling, or drilling that are classified under more precise subheadings within 8459, such as vertical drilling machines (8459.21-.29), horizontal drilling machines (8459.31-.39), or multi-purpose machines (8459.61-.69). Additionally, machines primarily performing other operations, like grinding or sawing, even if they have some drilling or milling capabilities, would be classified elsewhere, typically in heading 8460 for grinding machines or 8461 for planing, shaping, slotting, or gear-cutting machines.
What are common classification mistakes for HS 845949?
A common error is misinterpreting the "other" designation as a catch-all for any metalworking machine that drills, mills, or bores. This overlooks the hierarchical structure of the Harmonized System. According to General Interpretative Rule 3(c), when goods cannot be classified by reference to the terms of the headings or any relative section or chapter notes, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers may incorrectly classify a multi-purpose machine under 845949 when it should be in 8459.61-.69 if it has milling and boring capabilities.
How should importers classify products under HS 845949?
The correct procedure for classifying products under HS 845949 involves a thorough review of the machine's primary functions and design specifications. Importers and customs brokers must first consult the WCO Explanatory Notes and the specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for heading 8459 to determine if the machine fits a more specific subheading. If the machine performs boring, milling, or drilling operations but does not align with the defined characteristics of vertical, horizontal, or multi-purpose machines, then 845949 is the appropriate classification.
How is the duty calculated for products under HS 845949?
A hypothetical horizontal boring mill, not otherwise specified, with a declared customs value of $50,000 USD would attract a US duty of $3,500. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for a similar residual machine tool. The calculation is $50,000 (declared value) × 0.07 (7.0% duty rate) = $3,500 (duty amount). Specific rates can vary significantly based on the exact machine and origin country.
Which trade agreements reduce duties for HS 845949?
Several free trade agreements may reduce the applicable duty rate for HS 845949, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty rates for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the standard (MFN) import duty rate for HS code 845949?
The standard Most Favored Nation (MFN) duty rate for HS code 845949, which covers 'Other' vertical drilling machines, boring machines, or milling machines, 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 consult the latest official tariff schedule for the most current rates.
Which preferential trade agreements offer reduced or free duty rates for HS code 845949?
Several trade agreements provide preferential duty rates for HS code 845949. For example, under certain agreements, imports from countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may be eligible for free entry. The specific preferential rate depends on the origin of the goods and the terms of the applicable trade agreement. Importers must ensure they meet all documentation requirements, such as a Certificate of Origin, to claim these benefits.
How is the import duty for HS code 845949 calculated if the duty rate is 1.70%?
The duty is calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a vertical drilling machine classified under HS 845949 has a customs value of $10,000 and the MFN duty rate is 1.70%, the import duty would be $10,000 * 0.0170 = $170.00. Ensure accurate valuation and correct classification to avoid discrepancies.
What documentation is typically required to claim preferential duty rates for HS code 845949?
To claim preferential duty rates under trade agreements, importers generally need to provide proof of origin. This often takes the form of a Certificate of Origin issued by the competent authority in the exporting country or a declaration of origin completed by the exporter, depending on the specific trade agreement. Consult the relevant customs regulations and the text of the trade agreement for precise requirements. For instance, claiming benefits under the US-Korea Free Trade Agreement would require specific documentation as outlined by U.S. Customs and Border Protection (CBP).
What are the classification criteria for 'Other' vertical drilling, boring, or milling machines under HS 845949?
HS code 845949 is a residual category. It applies to vertical drilling machines, boring machines, or milling machines that are not specifically covered by preceding subheadings within heading 8459. This typically includes machines that perform drilling, boring, or milling operations vertically, and do not fit the descriptions of more specific classifications within the heading, such as those for horizontal operations or specific multi-purpose machines. Verification against the Explanatory Notes of the Harmonized System and national tariff rulings is crucial for accurate classification.