HS 846039 Other
Quick Answer: Machines for filing, grinding, sanding, or other finishing operations, not specified elsewhere in heading 8460, imported under HS 846039 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US with rates varying from 4.4% ad valorem to Free, depending on the country of origin. This residual classification applies to machinery for finishing operations that do not fit into more specific categories within heading 8460, such as grinding machines for tools or machines for finishing metal, glass, or ceramic products. Importers should carefully review the specific subheadings within the US tariff schedule and consult CustomTariffs for precise duty rates based on origin. Exporters should ensure accurate classification to avoid delays and potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460390000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460390010 | — | — | ["No."] |
| 8460390050 | — | — | ["No."] |
| 84603900 | 4.4% | Free (17 programs) | — |
| 8460390020 | — | — | ["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 8460.39?
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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 846039 cover?
This subheading covers "other" machines and apparatus for the working of materials by removing metal, including grinding, sharpening, honing, lapping, polishing, or other finishing processes, not elsewhere specified or included within heading 8460. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures machines that perform surface finishing operations on metal or other materials, provided they do not fit into the more specific subheadings of 8460. For the United States, the USITC Harmonized Tariff Schedule (HTS) defines this category by exclusion from other more specific codes within 8460.
What falls outside HS 846039?
The following products are excluded from HS 846039: machines for working metal by removing metal that are specifically covered in other subheadings of heading 8460, such as grinding machines (8460.11-8460.31), honing or lapping machines (8460.90.00), and polishing machines (8460.90.00). For instance, a dedicated surface grinding machine with a magnetic chuck would be classified under 8460.11, and a tool grinding machine would fall under 8460.31, not 846039.
What are common classification mistakes for HS 846039?
A common error is misclassifying machines that perform operations other than metal removal, or machines that are primarily designed for other purposes but have a secondary finishing capability. For example, a woodworking sander would not be classified here, nor would a machine whose primary function is cutting or shaping metal, even if it leaves a finished surface. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 846039?
The correct procedure for classifying products under HS 846039 involves a thorough examination of the machine's primary function and capabilities. Importers and customs brokers must consult the official WCO HS Nomenclature and the specific national tariff schedules, such as the USITC HTS or the EU TARIC database. If a machine's metal-working function is not explicitly covered by a more specific subheading within 8460, and it involves material removal for finishing purposes, then 846039 is likely applicable. Always verify with the relevant customs authority if uncertainty exists.
How is the duty calculated for products under HS 846039?
A polishing machine for metal surfaces, weighing 500 kg and declared at a customs value of $10,000 USD, would attract a US duty of $750.00 (7.5% × $10,000). This is calculated using the Most Favored Nation (MFN) rate of 7.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for subheading 8460.90.00, which often encompasses "other" finishing machines not specifically classified elsewhere within 8460, and for which 846039 is a residual category in some jurisdictions.
Which trade agreements reduce duties for HS 846039?
Several free trade agreements may reduce the applicable duty rate for HS 846039, including the United States-Mexico-Canada Agreement (USMCA), where qualifying goods from Canada and Mexico can enter duty-free. For goods originating in the United Kingdom, preferences under the UK-US Free Trade Agreement (if enacted) or similar bilateral arrangements could lead to reduced or zero duties. Documentation required to claim preference under USMCA typically includes a certification of origin, while for UK preferences, a specific origin declaration may be necessary, depending on the final agreement terms.
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FAQ
What are the typical import duty rates for HS code 846039?
HS code 846039, which covers 'Other' sharpening or grinding machines for tools, has varied duty rates depending on the importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 1.70%. The EU's TARIC system and the UK's Trade Tariff may have different rates. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
How are preferential duty rates applied to HS code 846039 under trade agreements?
Many trade agreements offer preferential duty rates for goods classified under HS 846039. For instance, the US HTS lists preferential rates such as Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), indicating that goods originating from countries with specific trade agreements may be subject to zero or reduced duties. To claim these preferential rates, importers must provide proof of origin, such as a Certificate of Origin, as stipulated by the respective trade agreement.
What is the classification criteria for items falling under HS code 846039?
HS code 846039 is a residual category for sharpening or grinding machines for tools that are not specifically classified elsewhere within heading 8460. This typically includes machines designed to sharpen or grind tools like drill bits, milling cutters, saw blades, or knives, provided they do not fit into more specific subheadings. The key criterion is the machine's primary function: sharpening or grinding of tools. If a machine has multiple functions, its classification is determined by the principal function.
What documentation is typically required for importing goods under HS code 846039?
Standard import documentation for HS code 846039 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates, import licenses, or specific safety and compliance certificates. Always verify the exact documentation requirements with the customs authority of the importing country.
Can you provide an example of how import duty is calculated for HS code 846039?
Let's assume an importer is bringing machines classified under HS 846039 into the United States, and the applicable MFN duty rate is 1.70% ad valorem. If the declared value of the imported machines is $10,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $10,000 USD × 1.70% = $170 USD. In this scenario, the importer would owe $170 USD in import duties.