HS 845951 Milling machines, knee-type
Quick Answer: Milling machines, knee-type, imported under HS 845951 enter the UK at 2.00%, the EU at 2.70%, and the US at 4.2% under the MFN rate. This classification covers knee-type milling machines, which are characterized by a movable table and a spindle head that can be moved vertically. These machines are versatile for various machining operations, including milling, drilling, and boring. Importers should be aware of potential preferential duty rates available in the US for certain trading partners, as indicated by CustomTariffs data. Accurate classification is crucial for ensuring correct duty assessment and compliance with customs regulations in each jurisdiction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459510000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459510000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84595100 | 4.2% | Free (17 programs) | — |
| 8459510040 | — | — | ["No."] |
| 8459510080 | — | — | ["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 8459.51?
Imports of Milling machines, knee-type 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 845951 cover?
This subheading covers milling machines, specifically those of the knee-type. According to the World Customs Organization's Harmonized System Nomenclature, these machines are characterized by a movable table that is supported by a knee, which can be raised or lowered. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that knee-type milling machines are designed for performing machining operations such as milling, drilling, and boring, with the knee providing vertical adjustment for the workpiece. This category excludes other types of milling machines not featuring this specific knee structure.
What falls outside HS 845951?
The following products are excluded from HS 845951: milling machines that are not of the knee-type, such as bed-type milling machines or gantry milling machines, which have different structural configurations for supporting and moving the workpiece. Also excluded are machining centers that integrate multiple machining functions beyond basic milling, or specialized machines like gear hobbing machines or thread milling machines, which are classified under different HS codes. For instance, a universal milling machine without a distinct knee mechanism would not fall under this specific subheading.
What are common classification mistakes for HS 845951?
A common error is misclassifying milling machines that, while having some vertical adjustment capabilities, do not conform to the distinct "knee-type" structural definition. This can occur when machines have integrated vertical heads or tables that move independently of a dedicated knee component. According to General Rule of Interpretation (GRI) 3(b) for the Harmonized System, mixtures or composite goods are classified as if they consist of the material or component which gives them their essential character, and a knee-type machine's essential character is derived from its specific structural design.
How should importers classify products under HS 845951?
The correct procedure for classifying milling machines under HS 845951 involves a thorough examination of the machine's structural design and operational capabilities. Importers and customs brokers must verify if the machine features a distinct knee component that supports the table and allows for vertical adjustment. Consulting the official descriptions in the relevant tariff schedule, such as the USITC HTS or the UK Trade Tariff, and comparing them against the machine's technical specifications is crucial for accurate classification.
How is the duty calculated for products under HS 845951?
A XYZ Brand Knee-Type Milling Machine, weighing 2,500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8459.51.00. The calculation is: $15,000 (declared value) × 0.05 (duty rate) = $750.00 (duty amount).
Which trade agreements reduce duties for HS 845951?
Several free trade agreements may reduce the applicable duty rate for HS 845951, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying goods from certain developing countries. To claim preferential treatment under USMCA, a valid Certificate of Origin is generally required, while GSP benefits typically necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8459.51 (Milling machines, knee-type)?
The Most Favored Nation (MFN) duty rate for HS code 8459.51, covering knee-type milling machines, is typically 2.00% ad valorem in the United States. However, preferential duty rates are available for imports from countries with which the US has trade agreements. For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be eligible for duty-free entry (0%). It is crucial to verify the specific preferential rate applicable to your country of origin and ensure you meet all eligibility requirements, including providing a valid Certificate of Origin. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates.
How is the import duty for a knee-type milling machine (HS 8459.51) calculated?
The import duty for HS code 8459.51 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 knee-type milling machine is valued at $50,000 USD and the MFN duty rate is 2.00%, the duty would be calculated as follows: $50,000 (Customs Value) × 0.02 (Duty Rate) = $1,000 USD. It's important to note that other fees, such as merchandise processing fees (MPF) and potentially import taxes like the Goods and Services Tax (GST) or Value Added Tax (VAT) depending on the importing country, may also apply.
What are the key classification criteria for classifying a machine as a knee-type milling machine under HS 8459.51?
To be classified under HS code 8459.51, a milling machine must be of the 'knee-type'. This designation refers to a specific design where the worktable, saddle, and column are mounted on a movable knee. The knee itself moves vertically, allowing for adjustments in the height of the workpiece relative to the cutting tool. Key characteristics include a substantial, adjustable vertical support (the knee) that carries the table and saddle assembly, enabling versatile machining operations. Machines that do not possess this 'knee' structure, such as bed-type milling machines, would be classified under different HS codes. Always refer to the Explanatory Notes of the Harmonized System (HS) and national tariff schedules for detailed classification guidance.
What documentation is typically required for importing knee-type milling machines (HS 8459.51) into the US?
When importing knee-type milling machines (HS 8459.51) into the United States, standard import documentation is 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 for transportation. Crucially, for preferential duty claims under trade agreements, a valid Certificate of Origin is mandatory. Depending on the specific machine and its intended use, additional documentation related to safety standards or certifications might be necessary. Importers and customs brokers should consult U.S. Customs and Border Protection (CBP) regulations and the HTSUS for a comprehensive list of requirements.
Which trade agreements commonly offer preferential duty rates for HS 8459.51 imports into the US?
Several trade agreements provide preferential duty rates, often including duty-free entry, for imports classified under HS code 8459.51 into the United States. Notable agreements include the United States-Australia Free Trade Agreement (AU), United States-Bahrain Free Trade Agreement (BH), United States-Chile Free Trade Agreement (CL), United States-Colombia Trade Promotion Agreement (CO), United States-Israel Free Trade Agreement (IL), United States-Jordan Trade Agreement (JO), United States-Korea Free Trade Agreement (KR), United States-Morocco Free Trade Agreement (MA), United States-Oman Free Trade Agreement (OM), and United States-Peru Trade Promotion Agreement (PE). To benefit from these agreements, importers must ensure the milling machines originate from the respective partner country and possess a valid Certificate of Origin.