HS 846090 Other
Quick Answer: Machines for working stone, ceramics, concrete, cement-concrete or other mineral substances or for cold working of glass in the piece, not elsewhere specified or included, imported under HS 846090 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with a range of rates including 4.4% ad valorem and free for certain trading partners. This residual category captures a variety of specialized machinery not covered by more specific headings within Chapter 84. Importers should verify specific rates based on origin and commodity detail. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8460904010 | — | — | ["No."] |
| 846090 | — | — | — |
| 84609040 | 4.4% | Free (18 programs) | — |
| 8460904060 | — | — | ["No."] |
| 84609080 | 4.4% | Free (17 programs) | — |
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 8460.90?
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, GSP, 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 846090 cover?
This subheading covers "other" machines and apparatus for working stone, ceramics, concrete, cement-type materials or other mineral materials at high speed, or for hot-flaming, or for cleaning or descaling. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for machines not specifically enumerated in other subheadings of heading 8460, provided they perform the specified working operations. For example, machines for grinding, honing, lapping, or polishing stone or glass not covered by more specific descriptions would fall here, as would certain high-speed cutting or shaping tools for these materials.
What falls outside HS 846090?
The following products are excluded from HS 846090: machines for working metal or wood (which are classified in other headings within Chapter 84), hand-held powered tools (which are typically classified in heading 8467), and machines for cleaning or descaling objects other than those made of stone, ceramics, concrete, or similar mineral materials. For instance, industrial washing machines for metal parts or general purpose cleaning equipment would not be classified under this subheading, nor would machines primarily designed for drilling or sawing these mineral materials if they are specifically covered elsewhere.
What are common classification mistakes for HS 846090?
A common error is misclassifying machines that perform multiple functions. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or substance which gives them their essential character, or by reference to the function they perform, and the goods are prima facie classifiable under two or more headings, the heading which occurs last in numerical order shall be preferred. Importers may incorrectly assign a machine to 846090 when its primary function or the material it works on clearly places it in a more specific subheading or even a different heading altogether.
How should importers classify products under HS 846090?
The correct procedure for classifying products under HS 846090 involves a thorough examination of the machine's primary function and the materials it is designed to work. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and review the Explanatory Notes to Heading 8460. If the machine is not specifically covered by a more precise subheading within 8460 or another heading, and it performs the specified operations on stone, ceramics, concrete, or similar mineral materials, then 846090 is likely appropriate.
How is the duty calculated for products under HS 846090?
A hypothetical concrete polishing machine weighing 500 kg and declared at a customs value of $10,000 USD would, under the USITC Harmonized Tariff Schedule, attract a US duty of $700.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($10,000 USD × 0.07 = $700.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 8460.90.90.
Which trade agreements reduce duties for HS 846090?
Several free trade agreements may reduce the applicable duty rate for HS 846090, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846090, and how do preferential rates apply?
HS code 846090, covering 'Other' machines for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal, and parts and accessories thereof, has varying Most Favored Nation (MFN) duty rates. For example, the USITC Harmonized Tariff Schedule may list rates such as 1.70% or 4.4% ad valorem. Preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, goods originating from countries with Free Trade Agreements (FTAs) like Australia (AU), Canada (CA), or South Korea (KR) might receive duty-free treatment (0.00%). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine applicable preferential rates. The EU TARIC and UK Trade Tariff systems also provide detailed information on applicable duties and preferential treatments for this code.
What criteria determine if a machine falls under HS code 846090 ('Other') instead of a more specific subheading within 8460?
HS code 846090 is a residual category. Machines are classified under this code if they are used for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal, but do not fit into more specific subheadings within heading 8460 (e.g., 8460.11 for flat-surface grinding machines, 8460.21 for other grinding machines, 8460.31 for sharpening or grinding machines for tools). The primary function of the machine is key. If a machine performs one of the listed finishing operations on metal and is not specifically enumerated elsewhere in the 8460 heading, it will likely be classified as 'Other'.
What documentation is typically required for importing goods classified under HS code 846090?
Standard import documentation is generally required for HS code 846090. This 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 to claim preferential duty rates under trade agreements. Depending on the importing country and the specific nature of the machine, additional documentation such as safety certifications, technical specifications, or import licenses might be necessary. Importers and customs brokers should always verify the specific requirements of the destination country's customs authority.
How is the import duty calculated for a machine classified under HS code 846090 with a 3.5% ad valorem rate and an invoice value of $10,000?
For an ad valorem duty rate, the duty is calculated as a percentage of the declared value of the imported goods. If a machine classified under HS code 846090 has an MFN duty rate of 3.5% ad valorem and its customs value is $10,000, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. In this example: Duty Amount = $10,000 × 3.5% = $10,000 × 0.035 = $350. Therefore, the import duty would be $350. It's important to note that other charges like customs fees or taxes may also apply.
Which major trade agreements commonly offer reduced or zero duty rates for goods classified under HS code 846090?
Several major trade agreements can provide preferential duty rates for goods under HS code 846090. For example, the United States has agreements with countries like Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Dominican Republic (DO), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, which may offer duty-free or reduced duty access. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also impact duty rates within the EU TARIC system. Similarly, the UK Trade Tariff reflects preferences under the UK's global trade deals. Importers should always consult the specific tariff schedule and the relevant trade agreement text to confirm eligibility and claim preferential treatment.