HS 846012 Flat-surface grinding machines
Quick Answer: Flat-surface grinding machines imported under HS 846012 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at rates ranging from 0.00% to 30% ad valorem, with preferential rates for certain trading partners. This classification covers machines designed for the precision grinding of flat surfaces, typically employing rotating abrasive wheels or belts. Importers and customs brokers should note the significant duty rate variations across major markets, particularly the US's complex tariff structure for these goods. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460120000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84601200 | 4.4% | Free (17 programs) | — |
| 8460120040 | — | — | ["No."] |
| 8460120080 | — | — | ["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 8460.12?
Imports of Flat-surface grinding 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, 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 to Classify This HS Code?
What products does HS 846012 cover?
This subheading covers flat-surface grinding machines, specifically those designed for grinding flat surfaces. According to the World Customs Organization's Harmonized System Explanatory Notes, these machines are characterized by their ability to produce a high degree of flatness and surface finish on workpieces. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes machines where the grinding wheel or the workpiece moves in a manner that ensures the generation of a flat surface, often through a reciprocating or rotary motion against a stationary or moving flat surface. Examples include surface grinders and lapping machines specifically designed for achieving flatness.
What falls outside HS 846012?
The following products are excluded from HS 846012: machines primarily designed for grinding curved surfaces, such as cylindrical grinders (HS 846031), and machines for grinding tools (HS 846039). Also excluded are polishing machines that do not primarily remove material to achieve flatness, and machines that perform other operations like milling or cutting. For instance, a universal grinding machine capable of various grinding operations but not specifically optimized for flat surfaces would likely be classified elsewhere, as would a simple bench grinder used for sharpening tools rather than precision surface finishing.
What are common classification mistakes for HS 846012?
A common error is misclassifying machines that have a secondary flat-grinding capability but are primarily designed for other operations, or vice versa. For example, a cylindrical grinder that can also perform some limited flat grinding might be incorrectly placed in 846012. Adherence to General Interpretative Rule 3(b) of the Harmonized System, which addresses goods consisting of different materials or components or goods put up in sets for retail sale, is crucial. Importers must determine the essential character of the machine to ensure correct classification, focusing on its principal function and design.
How should importers classify products under HS 846012?
The correct procedure for classifying machines under HS 846012 involves a thorough examination of the machine's design, intended use, and operational characteristics. Importers and customs brokers should consult the official nomenclature, including the Explanatory Notes from the WCO and the specific tariff schedules of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Key considerations include whether the machine is designed to produce a flat surface as its primary function and the method by which this flatness is achieved. Reviewing technical specifications and operational manuals is essential for accurate determination.
How is the duty calculated for products under HS 846012?
A hypothetical example: a "Jones & Shipman 540 Surface Grinder" weighing 1,500 kg and declared at a customs value of $15,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for this specific type of machine as published in the USITC Harmonized Tariff Schedule, the duty would be calculated as 2.5% of $15,000, resulting in a duty amount of $375. The calculation is: 0.025 × $15,000 = $375.
Which trade agreements reduce duties for HS 846012?
Several free trade agreements may reduce the applicable duty rate for HS 846012, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for eligible originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for CPTPP, depending on the jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846012, 'Flat-surface grinding machines'?
The Most Favored Nation (MFN) duty rate for HS code 846012 is typically 1.70% ad valorem. However, preferential duty rates can be significantly lower or even free under various trade agreements. For example, under the Free Trade Agreement between the United States and Australia, the duty rate is Free (A*). Importers should always verify the specific rate applicable to their country of origin and any relevant trade agreements. Sources like the USITC Tariff Tool or the EU TARIC database provide detailed rate information.
How is the import duty for HS code 846012 calculated, and can you provide an example?
The duty for HS code 846012 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a flat-surface grinding machine is valued at $10,000 USD and the MFN duty rate is 1.70%, the import duty would be calculated as: $10,000 (Value) × 0.0170 (Duty Rate) = $170.00 USD. It is crucial to ensure the correct customs value is declared, as this forms the basis for duty calculation. Some specific types of machines or components might have different duty calculations, so always refer to the official tariff schedule.
What are the key classification criteria for goods falling under HS code 846012?
HS code 846012 specifically covers 'Flat-surface grinding machines'. The primary classification criterion is the machine's function: it must be designed for grinding, lapping, or honing flat surfaces. This typically involves abrasive wheels or belts that operate on a planar surface. Machines designed for other types of grinding (e.g., cylindrical, internal, or external profile grinding) would fall under different HS codes within Chapter 84. The machine's method of operation (e.g., manual, automatic, CNC) and the type of abrasive used are also relevant considerations for accurate classification.
Which common trade agreements offer preferential duty rates for HS code 846012, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 846012. For example, agreements with countries like Australia (AU), South Korea (KR), and Singapore (SG) often grant duty-free entry (Free). To claim these preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated in the respective trade agreement. Specific documentation requirements can vary by agreement and importing country; consulting the relevant customs authority or trade agreement text is essential.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing flat-surface grinding machines under HS 846012?
While a commercial invoice, packing list, and bill of lading are standard import documents, additional requirements for HS code 846012 may apply depending on the importing country and the specific nature of the grinding machine. This could include: a Certificate of Origin (especially if claiming preferential duty rates), technical specifications or brochures to verify classification, and potentially import licenses or permits if the machine is subject to specific regulations (e.g., related to safety standards or environmental controls). Importers should consult the customs regulations of the destination country and consider engaging a customs broker for guidance.