HS 846040 Honing or lapping machines
Quick Answer: Honing or lapping machines imported under HS 846040 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 4.4% ad valorem under the Most Favored Nation (MFN) rate. This classification covers machines designed for the precise finishing of surfaces, typically using abrasive materials to achieve extremely smooth or flat finishes on metal or other materials. These machines are crucial in industries requiring high-precision components, such as automotive, aerospace, and manufacturing. Importers should be aware that the US offers preferential duty rates for certain trading partners, as indicated by CustomTariffs data. Customs brokers should verify specific origin-based duty rates for US imports.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460409000 | 0.00 % | — | — |
| 8460400000 | — | — | — |
| 8460401000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460400000 | 1.70 % | — | — |
| 8460401000 | 1.70 % | — | — |
| 8460409000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460404010 | — | — | ["No."] |
| 846040 | — | — | — |
| 84604040 | 4.4% | Free (17 programs) | — |
| 84604080 | 4.4% | Free (17 programs) | — |
| 8460408080 | — | — | ["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 8460.40?
Imports of Honing or lapping 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 846040 cover?
This subheading covers honing or lapping machines, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. These machines are designed for the precise finishing of surfaces to achieve extremely smooth and accurate dimensions, typically through the use of abrasive materials. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes machines that use abrasive stones, laps, or similar abrasive media to remove minute amounts of material, thereby improving surface finish and dimensional accuracy of workpieces.
What falls outside HS 846040?
The following products are excluded from HS 846040: machines primarily for grinding or cutting, such as surface grinders (HS 846031-846039), cylindrical grinders (HS 846090), or cutting-off machines. Also excluded are polishing machines that primarily use buffing wheels or similar polishing materials for aesthetic finishing rather than precision dimensioning, and machines for deburring or descaling. For instance, a simple bench grinder used for sharpening tools would not fall under this subheading.
What are common classification mistakes for HS 846040?
A common error is misclassifying machines that perform multiple functions. According to General Rule of Interpretation (GRI) 3(c), if goods cannot be classified by reference to GRI 3(b), they shall be classified according to the heading which occurs last in numerical order among those which equally merit consideration. Importers may incorrectly classify a combined grinding and lapping machine under a grinding heading if the grinding function is more prominent, or vice versa, without properly considering the primary function or the order of headings.
How should importers classify products under HS 846040?
The correct procedure for classifying products under HS 846040 involves a thorough examination of the machine's primary function and operational mechanism. Importers and customs brokers must consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the machine's principal purpose is to achieve a high degree of surface finish and dimensional accuracy through lapping or honing, using abrasive stones or similar media, rather than aggressive material removal.
How is the duty calculated for products under HS 846040?
A Sunnen HTS-2000 honing machine, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 10% of $15,000 USD = $1,500.00. This rate applies to imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 846040?
Several free trade agreements may reduce the applicable duty rate for HS 846040, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying honing or lapping machines originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, confirming the goods meet the USMCA rules of origin. Other agreements, like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), may also offer preferential rates for qualifying originating goods from member countries.
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FAQ
What are the typical import duty rates for HS code 846040 (Honing or lapping machines) in major markets like the US, EU, and UK?
Import duty rates for HS code 846040 vary by country. In the United States, the general Most Favored Nation (MFN) duty rate is 1.70% ad valorem, as per the USITC Harmonized Tariff Schedule. The European Union, under the TARIC system, also typically applies a 1.70% ad valorem duty rate for goods from countries not benefiting from preferential agreements. The UK Trade Tariff similarly lists a 1.70% duty rate for most non-preferential imports. Always verify the specific rate applicable to your country of origin and destination at the time of import.
How is the duty calculated for a honing machine imported into the US under HS 846040?
The duty for HS code 846040 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a honing machine is valued at $50,000 and the MFN duty rate is 1.70%, the import duty would be $50,000 \times 0.0170 = $850.00. It is crucial to correctly declare the customs value, which typically includes the price paid or payable, freight, and insurance costs to the port of entry.
What are the key classification criteria to ensure a machine is correctly classified under HS 846040 as a honing or lapping machine?
HS code 846040 covers machines for working on stone, ceramics, concrete, cement-lastIndexOf or other brittle mineral materials or for working on glass cold, by grinding, polishing or other finishing operations. For honing or lapping machines specifically, the key criterion is their function: to produce a very fine, accurate surface finish by using abrasive particles or laps. These machines typically involve a rotating or reciprocating tool that holds the workpiece or the abrasive element, often with precise control over pressure and speed to achieve extremely smooth and flat surfaces, essential for components like engine cylinders or precision optical lenses. Machines primarily for cutting or shaping, rather than finishing, would fall under different headings.
Which trade agreements commonly offer preferential duty rates for HS code 846040, and how can importers benefit?
Several trade agreements can provide preferential duty rates, often reducing or eliminating the standard ad valorem duties for HS 846040. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may qualify for duty-free entry. Similarly, agreements between the EU and various countries (e.g., with South Korea, Japan) can result in reduced or zero duties. Importers must ensure the machines meet the rules of origin specified in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin or origin declaration, to claim preferential treatment. The provided sample rates indicate potential free trade scenarios (e.g., 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)') which would apply if the goods originate from countries listed and meet the agreement's criteria.
What documentation is typically required for customs clearance of honing or lapping machines (HS 846040)?
Standard documentation for importing machines under HS 846040 includes a commercial invoice detailing the machine's description, value, and origin; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the destination country and the specific machine, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, safety certifications (e.g., CE marking for the EU), or specific import licenses. Importers and customs brokers should consult the customs authorities of the importing country for a comprehensive list of required documents to avoid delays.