HS 846024 Other, numerically controlled
Quick Answer: Machinery for working metal, stone, or other hard materials, numerically controlled, enters the UK duty-free, the EU at 1.70% ad valorem, and the US at 4.4% ad valorem under the MFN rate. This classification specifically covers machines that operate with precise, automated movements guided by digital instructions, distinguishing them from manually operated or simpler automated machines. Importers should be aware of potential variations in preferential duty rates for the US, as indicated by CustomTariffs data, which can significantly impact landed costs. Accurate classification is crucial to ensure compliance and leverage any applicable trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460240000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460240000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460240005 | — | — | ["No."] |
| 84602400 | 4.4% | Free (17 programs) | — |
| 8460240080 | — | — | ["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 8460.24?
Imports of Other, 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 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 846024 cover?
This subheading covers other machines for working stone, ceramics, concrete, cement or other mineral substances or for cold working glass, by grinding, polishing or otherwise working by means of discs, bristles or other abrasive tools, which are numerically controlled. According to the WCO Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this includes grinding, lapping, honing, or polishing machines where the movements of the tool or workpiece are guided by a numerical control system, ensuring high precision and repeatability for operations on mineral-based materials or glass.
What falls outside HS 846024?
The following products are excluded from HS 846024: machines for working metal (which fall under other headings in Chapter 84), machines for working wood, and machines that are not numerically controlled. For instance, manually operated grinding or polishing machines for stone or glass, or machines that use abrasive belts rather than discs or bristles for working these materials, would be classified elsewhere, typically under HS 8460.90, which covers "Other" machines of heading 8460.
What are common classification mistakes for HS 846024?
A common error is misinterpreting the "numerically controlled" aspect. If a machine has digital readouts but its movements are not automatically guided by a pre-programmed numerical sequence, it is not considered numerically controlled under the terms of this subheading. Classification should always be guided by the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Incorrectly classifying manually operated machines or those with basic digital displays under this code is a frequent mistake.
How should importers classify products under HS 846024?
The correct procedure for classifying products under HS 846024 involves a thorough examination of the machine's operational capabilities and control systems. Importers and customs brokers must verify that the machine is designed for working stone, ceramics, concrete, cement, or glass, and crucially, that its movements are governed by a numerical control system. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, and reviewing the specific product descriptions and any relevant explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 846024?
A numerically controlled grinding machine for granite, weighing 5,000 kg and declared at a customs value of $150,000 USD, would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $150,000 = $7,500. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 846024?
Several free trade agreements may reduce the applicable duty rate for HS 846024, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machines originating from Canada or Mexico may receive a duty rate of Free. To claim this preference, a valid USMCA Certificate of Origin is required for each shipment. Additionally, for machines originating from countries benefiting from the Generalized System of Preferences (GSP) in some jurisdictions, preferential rates or duty-free treatment may apply, often requiring a GSP Form A or a self-certified origin declaration.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 846024, 'Other, numerically controlled'?
The Most Favored Nation (MFN) duty rate for HS code 846024 can vary. For example, under the US tariff schedule, the MFN rate is 1.70% ad valorem. However, preferential rates are often available. For instance, goods originating from countries with trade agreements with the importing nation might benefit from rates such as Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), or other reduced rates. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin country.
What specific criteria determine if a machine falls under HS code 846024, 'Other, numerically controlled'?
HS code 846024 applies to grinding, honing, lapping, or polishing machines that are numerically controlled (NC) and are not specifically classified under other subheadings of 8460. The key determinant is the presence of numerical control, meaning the machine's operations (such as tool movement, spindle speed, or feed rate) are guided by pre-programmed instructions, typically from a computer or other digital device. This distinguishes them from manually operated or simpler automated machines. If the machine is designed for grinding, honing, lapping, or polishing and utilizes NC, it likely falls under this code unless a more specific classification exists within Chapter 84.
How is the import duty calculated for HS code 846024, using a concrete example?
The duty for HS code 846024 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 you import a numerically controlled grinding machine valued at $50,000 USD, the import duty would be calculated as follows: $50,000 (Value) × 0.0170 (Duty Rate) = $850 USD. It is crucial to ensure the customs value is correctly declared according to the importing country's valuation rules.
What documentation is typically required for importing machines classified under HS code 846024?
Standard import documentation for machines under HS code 846024 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the machine, additional documentation such as import licenses, safety certifications, or technical specifications might be required. Importers and customs brokers should verify the exact requirements with the customs authorities of the destination country.
Which common trade agreements might offer preferential duty rates for HS code 846024?
Several trade agreements can impact the duty rates for HS code 846024. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement), which may offer preferential treatment for goods originating from Canada or Mexico. The European Union's TARIC system incorporates rates from agreements with numerous countries and blocs. The UK Trade Tariff also reflects rates under its various trade deals post-Brexit. The 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' listed in the sample rates suggests potential benefits from agreements with countries like Australia (AU), South Korea (KR), and others indicated by the abbreviations. Importers must confirm the origin of their goods and consult the relevant trade agreement provisions to determine eligibility for preferential rates.