HS 846031 Sharpening (tool or cutter grinding) machines
Quick Answer: Sharpening (tool or cutter grinding) machines imported under HS 846031 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying from 4.4% to 30%, with certain trade agreements allowing for duty-free entry. This HS code specifically covers machines designed for grinding or sharpening tools and cutters, essential for maintaining the precision of metalworking and woodworking equipment. Importers should be aware of the significant duty rate disparities between major trading blocs, which can impact landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff rates based on the country of origin and destination for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460310000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84603100 | 4.4% | Free (17 programs) | — |
| 8460310080 | — | — | ["No."] |
| 8460310040 | — | — | ["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 8460.31?
Imports of Sharpening (tool or cutter 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, 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 to Classify This HS Code?
What products does HS 846031 cover?
This subheading covers sharpening (tool or cutter grinding) machines specifically designed for grinding or sharpening tools and cutters. According to the World Customs Organization's Harmonized System Explanatory Notes, these machines are characterized by their ability to impart a cutting edge to tools and cutters through abrasive action. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes machines for sharpening drills, milling cutters, saws, and other cutting implements, often featuring specialized fixtures and grinding wheels.
What falls outside HS 846031?
The following products are excluded from HS 846031: general-purpose grinding machines not specifically for tool or cutter sharpening, such as surface grinders or cylindrical grinders used for shaping metal parts; machines for sharpening knives or scissors unless they are industrial-grade tool grinders; and manual sharpening devices like whetstones or sharpening steels. For instance, a bench grinder used for general metal shaping or a handheld electric knife sharpener would typically be classified under different headings, such as 8460 21 for grinding machines or 8509 for domestic appliances.
What are common classification mistakes for HS 846031?
A common error is misclassifying general-purpose grinding machines as tool or cutter grinders, or vice versa. This often arises from a misunderstanding of the primary function. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are classifiable under two or more headings, classification is determined by the essential character. If a machine's primary design and intended use is for sharpening tools and cutters, it falls under 846031, even if it has some secondary grinding capabilities.
How should importers classify products under HS 846031?
The correct procedure for classifying sharpening machines under HS 846031 involves a thorough examination of the machine's design, specifications, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff) and review the Explanatory Notes from the WCO. Key factors include whether the machine is specifically engineered for grinding tools and cutters, the presence of specialized attachments for such purposes, and the machine's overall operational capabilities.
How is the duty calculated for products under HS 846031?
A Kellenberger UR 175/1000 universal cylindrical grinding machine, designed for precision grinding of tools and cutters, weighing 2,500 kg and declared at a customs value of $50,000 USD, would attract a US duty of $1,750. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 846031. The calculation is $50,000 (declared value) × 0.07 (duty rate) = $3,500. *Correction: The example calculation should be $50,000 * 0.07 = $3,500. The initial calculation of $1,750 is incorrect.*
Which trade agreements reduce duties for HS 846031?
Several free trade agreements may reduce the applicable duty rate for HS 846031, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible tools and cutters grinding machines originating from Canada or Mexico can achieve a duty rate of Free. To claim this preference, a self-certified origin statement on the invoice or a separate declaration is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible goods from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846031, and how are preferential rates applied?
The Most Favored Nation (MFN) duty rate for HS code 846031, which covers "Sharpening (tool or cutter grinding) machines," can vary. For example, the USITC Schedule B lists a rate of 1.70%. However, many trade agreements offer preferential duty rates. For instance, under certain agreements, imports from countries like Australia (AU), Canada (CA), Mexico (MX), or South Korea (KR) might enter duty-free (0.00%). Importers must consult the specific trade agreement and provide proof of origin to claim these preferential rates. Always verify the current rates on official sources like the USITC, EU TARIC, or UK Trade Tariff.
What specific criteria determine if a machine falls under HS code 846031 for sharpening tools or cutters?
HS code 846031 specifically covers machines designed for the sharpening of tools or cutters through grinding. This includes machines that use abrasive wheels or belts to restore the cutting edges of tools such as drills, milling cutters, saws, or knives. The key classification criterion is the primary function of the machine. Machines that perform other operations like milling, cutting, or shaping, even if they have a secondary sharpening capability, would likely be classified under different headings. The WCO's Explanatory Notes provide further guidance on the scope of Chapter 84.
What documentation is typically required when importing machines classified under HS code 846031?
When importing machines under HS code 846031, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be necessary, especially if claiming preferential duty rates under a free trade agreement. Some jurisdictions may also require specific safety certifications or declarations, particularly for electrical equipment. Customs brokers should verify the specific requirements with the importing country's customs authority.
How is the import duty calculated for HS code 846031, and can you provide an example?
The duty for HS code 846031 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 1.70% and an importer brings in a sharpening machine valued at $10,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate. In this case, Duty = $10,000 × 1.70% = $170.00. If the duty were a specific rate (e.g., per unit), the calculation would be rate per unit × number of units. Always ensure the customs value is correctly declared according to the importing country's valuation rules.
Which major trade agreements commonly offer reduced or zero duty rates for HS code 846031 imports?
Several trade agreements can provide reduced or zero duty rates for HS code 846031. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries such as South Korea (KORUS FTA). The European Union's TARIC system details preferential rates under agreements with countries like Switzerland, Norway, and various ACP (African, Caribbean, and Pacific) states. The UK also has its own set of trade agreements post-Brexit. Importers should check the specific preferential tariff schedules associated with agreements like the Generalized System of Preferences (GSP) or Free Trade Agreements (FTAs) relevant to their import/export country pair.