HS 845961 Other milling machines
Quick Answer: Other milling machines imported under HS 845961 enter the UK at 2.00%, the EU at 2.70%, and the US at 4.2% under the MFN rate. This classification covers milling machines, not specified elsewhere in heading 8459, that are capable of operating automatically by the use of a program, controlled either by a punched card, a tape, a disk, or other kind of program-carrying device. This includes CNC (Computer Numerical Control) milling machines. Importers should be aware of the significant duty rate variation, particularly the 30% rate in the US for certain origins, as detailed on platforms like CustomTariffs. Understanding these differences is crucial for accurate duty assessment and cost management in international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459610000 | — | — | — |
| 8459611000 | 2.00 % | — | — |
| 8459619000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459610000 | 2.70 % | — | — |
| 8459611000 | 2.70 % | — | — |
| 8459619000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459610040 | — | — | ["No."] |
| 84596100 | 4.2% | Free (18 programs) | — |
| 8459610080 | — | — | ["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 8459.61?
Imports of Other 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 845961 cover?
This subheading covers "Other milling machines" not specified in preceding subheadings of heading 8459, which pertains to machine tools for boring, milling, 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's TARIC, this category encompasses milling machines that do not fit the specific descriptions of other subheadings, often including universal milling machines, plain milling machines, and specialized milling machines for particular operations, provided they are designed for working metal or cermets.
What falls outside HS 845961?
The following products are excluded from HS 845961: numerically controlled (NC) milling machines (typically classified under 8457), machining centers that combine milling functions with other operations like drilling or boring (also often under 8457), and machines primarily designed for working other materials such as wood or plastics. For instance, a CNC vertical machining center with automatic tool changing capabilities would likely be classified under 8457.30, and a dedicated woodworking milling machine would fall under Chapter 84.65.
What are common classification mistakes for HS 845961?
A common error is misclassifying numerically controlled (NC) or computer numerically controlled (CNC) milling machines under this subheading. General Interpretative Rule (GIR) 1 and GIR 3(b) are crucial here; if a machine is described by multiple headings or subheadings, the most specific one takes precedence. NC/CNC milling machines, especially those with integrated functions, are often more specifically classified under heading 8457 as machining centers, which are designed for automatic tool changing and performing multiple machining operations. Importers must carefully assess the machine's primary function and control system.
How should importers classify products under HS 845961?
The correct procedure for classifying milling machines under HS 845961 involves a systematic approach. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for heading 8459 and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). They should identify the machine's primary function, its method of operation (e.g., manual, NC, CNC), the material it is designed to work, and any special features. Comparing these characteristics against the descriptions of all subheadings within 8459, and potentially other headings like 8457, is essential to ensure the most accurate classification.
How is the duty calculated for products under HS 845961?
A horizontal milling machine weighing 2,500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 8459.61.00. The calculation is: 10% of $15,000 USD = $1,500.00. If the machine had a specific duty component, such as per kilogram, that would also be applied and potentially combined with the ad valorem rate.
Which trade agreements reduce duties for HS 845961?
Several free trade agreements may reduce the applicable duty rate for HS 845961, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying milling machines originating from Canada or Mexico may enter the United States duty-free. For example, a milling machine manufactured in Canada and meeting the USMCA rules of origin would benefit from a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required. Other agreements, depending on the importing country, might offer similar reductions for goods originating from specific partner nations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8459.61, covering 'Other milling machines'?
The Most Favored Nation (MFN) duty rate for HS code 8459.61 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, rates can be Free (0.00%) for imports from countries like Australia (AU), Japan (JP), and South Korea (KR) under specific agreements. It is crucial to consult the relevant tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for the specific country of import and the origin of the goods to determine the applicable duty rate.
How is the import duty for HS 8459.61 calculated, and can you provide an example?
The duty for HS code 8459.61 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported milling machine. For example, if a milling machine classified under 8459.61 has a customs value of $10,000 and the applicable MFN duty rate is 2.00%, the import duty would be calculated as: $10,000 (customs value) × 0.02 (duty rate) = $200. If there are specific duties or unit duties involved, these would be applied in addition to or instead of the ad valorem rate, depending on the tariff's structure.
What are the key classification criteria to ensure a milling machine is correctly classified under HS 8459.61?
HS code 8459.61 falls under 'Machine tools for the working of materials by milling'. This specific subheading, 'Other milling machines', is a residual category. It generally covers milling machines that do not fall under more specific subheadings within 8459. The primary criterion is that the machine must perform milling operations, which involve using a rotating tool to remove material. Importers should ensure the machine's primary function is milling and that it doesn't fit into more specialized categories like vertical, horizontal, or universal milling machines if those have separate HTS codes. Referencing the Explanatory Notes to the Harmonized System (WCO) and the specific tariff schedule's legal notes is essential for accurate classification.
Which common trade agreements offer preferential duty rates for HS code 8459.61, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS code 8459.61. For instance, the United States has agreements with countries like Australia (AU), Japan (JP), and South Korea (KR) that may offer reduced or free entry. The European Union has its Generalized Scheme of Preferences (GSP) and numerous Free Trade Agreements (FTAs) with countries worldwide. To claim preferential treatment, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin issued by the exporter, which must meet the specific requirements of the relevant trade agreement. The exact documentation and rules of origin can be complex and vary by agreement, so consulting the importing country's customs authority or a trade agreement text is vital.
Are there any specific documentation requirements beyond a Certificate of Origin for importing 'Other milling machines' under HS 8459.61?
Beyond the Certificate of Origin for preferential duty claims, importers of milling machines under HS 8459.61 may need to provide additional documentation. This can include a commercial invoice detailing the machine's value, a packing list, a bill of lading or air waybill for transport, and potentially technical specifications or brochures to substantiate the classification. Depending on the importing country's regulations and the machine's specifications (e.g., if it involves specific safety standards or electrical requirements), further certifications or permits might be necessary. Always verify the specific import requirements with the customs authority of the destination country.