HS 846023 Other cylindrical grinding machines, numerically controlled

Quick Answer: Other cylindrical grinding machines, numerically controlled, enter the UK duty-free, 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 HS code specifically covers grinding machines designed for cylindrical surfaces where the workpiece or grinding wheel movement is controlled by a computer (numerically controlled). These machines are used for precision finishing of metal parts. Importers should verify specific origin-based duty rates for the US market. CustomTariffs aggregates this data for compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8460230000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8460230000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
84602300 4.4% Free (16 programs) —
8460230055 — — ["No."]
8460230075 — — ["No."]
8460230040 — — ["No."]
8460230065 — — ["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 8460.23?

Imports of Other cylindrical grinding machines, numerically controlled 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 13 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?

```html

What products does HS 846023 cover?

This subheading covers other cylindrical grinding machines that are numerically controlled. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these machines are designed for precision grinding of cylindrical surfaces and are operated through automated numerical control systems, which interpret programmed instructions to perform the grinding operations. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to machines where the grinding process is guided by a computer program, distinguishing them from manually operated or less automated grinding equipment.

What falls outside HS 846023?

The following products are excluded from HS 846023: grinding machines that are not cylindrical, such as surface grinders or internal grinders, unless they also meet the numerical control criteria and are specifically classified elsewhere. Machines that are not numerically controlled, even if they are cylindrical grinders, are classified under other subheadings within heading 8460. For instance, manually operated cylindrical grinders or those with simpler mechanical automation would not fall under this specific code, and their classification would depend on their particular features and the relevant tariff schedule.

What are common classification mistakes for HS 846023?

A common error is misinterpreting the "numerically controlled" aspect. Importers may mistakenly classify machines with basic digital readouts (DROs) as numerically controlled when, in fact, true numerical control involves a programmed sequence of operations executed by a computer. According to General Interpretative Rule 1 and 3 of the Harmonized System, the specific function and method of operation are paramount. Confusing these machines with other types of grinding equipment, such as honing or lapping machines, also leads to incorrect classification, as these processes have distinct characteristics and are often classified under different HS codes.

How should importers classify products under HS 846023?

The correct procedure for classifying products under HS 846023 involves a thorough examination of the machine's technical specifications. Importers and customs brokers must verify that the machine is designed for cylindrical grinding and that its operation is governed by a numerical control system capable of executing programmed instructions. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps. If uncertainty remains, seeking a binding ruling from customs authorities is advisable.

How is the duty calculated for products under HS 846023?

A cylindrical grinding machine, numerically controlled, with a declared customs value of $50,000 USD would attract a US duty of $3,500 USD. 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 HS code 8460.23. The calculation is: $50,000 (declared value) × 0.07 (duty rate) = $3,500 (duty amount). This rate is subject to change based on trade policies and specific import circumstances.

Which trade agreements reduce duties for HS 846023?

Several free trade agreements may reduce the applicable duty rate for HS 846023, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or Free duty rates. To claim preference under USMCA, a valid Certificate of Origin is typically required. For GSP, a GSP Form A or a self-certified origin statement may be necessary, depending on the importing country's regulations.

```

Which HS Codes Are Related?

HS 846022 HS 846024 HS 846031 HS 846012 HS 846040 HS 846233

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 846023, 'Other cylindrical grinding machines, numerically controlled'?

The Most Favored Nation (MFN) duty rate for HS code 846023 is 1.70% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, imports from Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Dominican Republic (DO), Ecuador (EC), El Salvador (SV), Guatemala (GT), Honduras (HN), Israel (IL), Jordan (JO), South Korea (KR), Kuwait (KW), Lebanon (LB), Mexico (MX), Morocco (MA), Nicaragua (NI), Oman (OM), Panama (PA), Peru (PE), Qatar (QA), Saudi Arabia (SA), Singapore (SG), and the United Arab Emirates (AE) may be eligible for free entry (0.00%). It is crucial to verify the specific origin of the goods and the applicable trade agreement to determine the correct preferential duty rate. Always consult the latest official tariff schedules, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, for definitive rates.

How is the import duty for HS code 846023 calculated, and can you provide an example?

The import duty for HS code 846023 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 1.70% and the declared customs value of a cylindrical grinding machine classified under 846023 is $100,000 USD, the import duty would be calculated as: $100,000 (Value) × 0.0170 (Duty Rate) = $1,700 USD. If the machine is subject to specific duties (e.g., per unit), the calculation would be rate per unit × number of units. Always ensure the customs value is determined according to the relevant valuation rules.

What are the key classification criteria for HS code 846023?

HS code 846023 specifically covers 'Other cylindrical grinding machines, numerically controlled.' The key criteria for classification are: 1. Function: The machine must be designed for grinding cylindrical surfaces. This includes external and internal cylindrical grinding. 2. Numerical Control (NC): The machine must be equipped with a numerical control system, which uses programmed instructions (e.g., from punched tape, magnetic tape, or computer memory) to automatically control the machine's movements and operations. 'Other' in this context means it is not a universal grinding machine (846022) or a specific type of cylindrical grinding machine that might have its own subheading. Machines that do not meet the numerical control requirement would typically fall under other subheadings within 8460.

What documentation is typically required for importing cylindrical grinding machines under HS code 846023?

When importing cylindrical grinding machines under HS code 846023, standard import documentation is required, which generally includes: a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures of the machine to substantiate its classification, especially if requested by customs authorities. Some countries may require specific safety certifications or declarations for industrial machinery.

Which major trade agreements offer preferential duty rates for HS code 846023?

Several major trade agreements provide preferential duty rates, often including duty-free entry, for goods classified under HS code 846023. Examples include: 1. USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada and Mexico may benefit from preferential treatment. 2. CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership): Countries like Australia, Canada, Japan, and Singapore offer reduced or zero duties. 3. Bilateral Agreements: The US has numerous bilateral free trade agreements (FTAs) with countries such as South Korea, Australia, and Chile, which often grant preferential access. The EU and UK also have extensive trade agreements with various partners. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to qualify for these reduced rates.