HS 846120 Shaping or slotting machines
Quick Answer: Shaping or slotting machines imported under HS 846120 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from free to 4.4% ad valorem, with certain trade agreements offering duty-free entry. This HS code specifically covers machines designed for shaping or slotting metal or other materials, characterized by a tool that moves linearly to remove material. Importers should be aware of the varying tariff rates across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461204000 | 4.4% | Free (17 programs) | ["No."] |
| 8461208030 | — | — | ["No."] |
| 8461208090 | — | — | ["No."] |
| 846120 | — | — | — |
| 84612080 | 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 8461.20?
Imports of Shaping or slotting 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 846120 cover?
This subheading covers shaping or slotting machines, which are machine tools designed for removing material from a workpiece through a reciprocating cutting action. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these machines typically feature a tool that moves back and forth to create grooves, slots, or other shaped surfaces on metal or other materials. Examples include keyseating machines and general-purpose slotting machines used in manufacturing and repair workshops.
What falls outside HS 846120?
The following products are excluded from HS 846120: general-purpose milling machines (HS 8456 to 8460), which use a rotating cutter; planers and jointers (HS 8461), which are typically for larger surface finishing; and specialized machines for specific operations like broaching (often classified under HS 846190 if not specifically a shaping or slotting machine). Machines that primarily perform other operations, even if they involve some form of material removal, will be classified elsewhere based on their principal function, such as grinding machines (HS 8460).
What are common classification mistakes for HS 846120?
A common error is misclassifying machines that have a reciprocating cutting action but are designed for a more specific purpose, such as certain types of metal saws or shaping machines for specific industries, which might fall under HS 846190 or other headings. Additionally, confusion can arise with machines that combine shaping functions with other operations; General Rule of Interpretation (GRI) 3(c) for the Harmonized System dictates that goods are to be classified as if they comprised such components or materials as are, having regard to the circumstances of the case, the essential character of the goods. This requires careful analysis of the machine's primary function.
How should importers classify products under HS 846120?
The correct procedure for classifying shaping or slotting machines under HS 846120 involves a thorough examination of the machine's design, function, and intended use. Importers and customs brokers should consult the official Explanatory Notes to the Harmonized System and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the machine utilizes a reciprocating tool to remove material and the specific type of shaping or slotting operation it performs. Comparing the machine's specifications against the descriptions within Heading 8461 and its subheadings is crucial.
How is the duty calculated for products under HS 846120?
A vertical slotting machine weighing 1,500 kg and declared at a customs value of $12,000 USD would attract a US duty of $480.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.0% ad valorem, applied to the declared customs value ($12,000 USD × 0.040 = $480.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8461.20.0000.
Which trade agreements reduce duties for HS 846120?
Several free trade agreements may reduce the applicable duty rate for HS 846120, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for qualifying goods originating from Canada or Mexico. The UK's Free Trade Agreement with the EU may also offer preferential rates, potentially Free, for goods originating from the EU. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846120, 'Shaping or slotting machines'?
The Most Favored Nation (MFN) duty rate for HS code 846120, 'Shaping or slotting machines', is typically 1.70% ad valorem in the United States. However, preferential duty rates are available for goods originating from countries with which the US has trade agreements. For example, goods from Australia (AU), Canada (CA), Mexico (MX), or Singapore (SG) may enter duty-free. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) for the most current rates and specific country applicability, as these can change. For imports into the EU, the TARIC database should be consulted, and for the UK, the UK Trade Tariff provides definitive rates.
How is the import duty for a shaping or slotting machine calculated under HS 846120?
The import duty for HS code 846120 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shaping machine is valued at $10,000 USD and the MFN duty rate is 1.70%, the duty payable would be $10,000 * 0.0170 = $170.00. Always ensure the customs value is determined according to the relevant valuation rules (e.g., Transaction Value method).
What specific criteria define a 'shaping or slotting machine' for HS classification under 846120?
HS code 846120 covers machines designed to remove material from a workpiece by means of a reciprocating tool, producing flat or irregular surfaces. Shaping machines typically use a single-point cutting tool that moves horizontally, while slotting machines employ a tool that moves vertically. Key characteristics include the reciprocating motion of either the tool or the workpiece, and the use of cutting tools to shape or create slots. Machines that perform different primary operations, such as milling or grinding, would fall under different HS codes.
What documentation is typically required when importing shaping or slotting machines under HS 846120?
When importing shaping or slotting machines classified under HS 846120, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, a certificate of origin may be necessary to claim preferential duty rates under applicable trade agreements. Importers should also be prepared to provide technical specifications or brochures that confirm the machine's function and capabilities to substantiate the HS classification.
Which major trade agreements offer preferential duty rates for HS code 846120 into the United States?
The United States has several Free Trade Agreements (FTAs) that can provide preferential duty rates, often resulting in duty-free entry for goods classified under HS 846120. Notable agreements include the United States-Mexico-Canada Agreement (USMCA), which typically allows for duty-free treatment for qualifying goods originating from these countries. Other agreements, such as those with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), also often provide for reduced or zero duties. Importers must ensure that the machines meet the rules of origin stipulated in the specific FTA to qualify for these benefits.