HS 846019 Other
Quick Answer: Machines for working metal, other than lathes, for drilling, milling, grinding, or other machining operations, not specified elsewhere, imported under HS 846019 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at rates ranging from 4.4% ad valorem to free, depending on the country of origin. This residual category captures metalworking machinery not falling into more specific subheadings within Chapter 84. Importers should carefully verify the specific origin-based duty rates for the US market. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460190000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460190000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460190105 | — | — | ["No."] |
| 84601901 | 4.4% | Free (17 programs) | — |
| 8460190110 | — | — | ["No."] |
| 8460190150 | — | — | ["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 8460.19?
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 846019 cover?
This subheading covers "other" machines and apparatus for the surface-working of materials, not specified or included elsewhere in heading 8460. This includes machines for working by grinding, sanding, polishing, or similar processes, that do not fit the more specific descriptions within heading 8460, such as those for working metal, wood, or plastics by grinding. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance, and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database will offer specific interpretations and additional notes for this residual category.
What falls outside HS 846019?
The following products are excluded from HS 846019: machines for working metal by grinding or polishing that are specifically covered under 8460.11 (flat-surface grinding machines) or 8460.2x (other grinding machines). Similarly, machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials by grinding, sanding, buffing or polishing are classified elsewhere. Tools for working in the hand, powered or not, are also excluded, as are machines for cleaning, sorting, or pressing by similar mechanical means.
What are common classification mistakes for HS 846019?
A common error is misclassifying machines that perform multiple functions, where the primary function dictates the classification. For instance, a machine that primarily grinds but also has a secondary polishing function might be incorrectly placed in 846019 if the grinding aspect is more dominant and aligns with other subheadings. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, is crucial to ensure correct classification based on the essential character of the product.
How should importers classify products under HS 846019?
The correct procedure for classifying products under HS 846019 involves a thorough review of the machine's intended use and operational characteristics. Importers and customs brokers must consult the official WCO HS Nomenclature, relevant national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any accompanying Explanatory Notes. If the machine's function is not clearly defined in more specific subheadings of 8460, and it involves surface-working by grinding, sanding, polishing, or similar methods, then 846019 is likely applicable.
How is the duty calculated for products under HS 846019?
A hypothetical "Universal Surface Grinder" weighing 500 kg and declared at a customs value of $10,000 USD, if classified under HS 846019 and subject to a Most Favored Nation (MFN) duty rate of 3.5% ad valorem in the United States, would attract a US duty of $350.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule: 3.5% of $10,000 = $350.00. If the duty were based on weight, for example, $0.50 per kg, the duty would be $250.00 (500 kg × $0.50/kg).
Which trade agreements reduce duties for HS 846019?
Several free trade agreements may reduce the applicable duty rate for HS 846019, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for eligible developing countries. Under USMCA, qualifying goods originating from Canada or Mexico may receive a duty rate of Free. For GSP beneficiaries, the preferential rate can also be Free. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 846019?
The Most Favored Nation (MFN) duty rate for HS code 846019, which covers 'Other' horizontal or vertical surface grinding machines, is 1.70% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. For specific rates applicable to your country of origin, consult the relevant tariff schedule, such as the US Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
How are preferential duty rates applied to HS code 846019?
Preferential duty rates for HS code 846019 are available under various trade agreements. For example, under the US HTS, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or free duty rates. These rates can range from Free to 0.00%. Importers must ensure they meet the rules of origin requirements for the specific trade agreement to claim these preferential rates and provide the necessary proof of origin.
What are the classification criteria for machines falling under HS code 846019?
HS code 846019 is a residual category for horizontal or vertical surface grinding machines not specifically classified elsewhere within heading 8460. Classification hinges on the machine's primary function: to grind, lap, or polish surfaces using abrasive tools. Machines that perform other primary functions, such as milling or cutting, would be classified under different headings. Consult the Explanatory Notes to the Harmonized System for detailed guidance on distinguishing grinding machines from other machine tools.
Can you provide an example of how duty is calculated for HS code 846019?
Certainly. If a horizontal surface grinding machine classified under HS code 846019 is imported from a country subject to the 1.70% MFN duty rate, and its customs value is $10,000 USD, the ad valorem duty would be calculated as follows: Duty = Customs Value × Duty Rate. In this case, Duty = $10,000 × 1.70% = $170.00 USD. If the machine were subject to a specific duty (e.g., per unit), the calculation would involve multiplying the rate per unit by the number of units imported.
What documentation is typically required for importing machines under HS code 846019?
Standard documentation for importing machines under HS code 846019 includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other proof of origin documentation as stipulated by the agreement is mandatory. Depending on the importing country's regulations, a manufacturer's declaration or technical specifications may also be requested to verify the machine's classification and compliance.