HS 846140 Gear-cutting, gear-grinding or gear-finishing machines
Quick Answer: Gear-cutting, gear-grinding, or gear-finishing machines imported under HS 846140 enter the UK duty-free, the EU at rates up to 2.70% ad valorem, and the US at rates ranging from Free to 40% ad valorem, with preferential rates for certain trading partners. This HS code specifically covers machinery designed for the precise shaping and finishing of gears, essential components in mechanical power transmission systems. Importers should be aware of the varying tariff treatments across major markets, which can significantly impact landed costs. 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 |
|---|---|---|---|
| 8461400000 | — | — | — |
| 8461401900 | 0.00 % | — | — |
| 8461403100 | 0.00 % | — | — |
| 8461403900 | 0.00 % | — | — |
| 8461407900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461400000 | — | — | — |
| 8461401100 | 2.70 % | — | — |
| 8461401900 | 2.70 % | — | — |
| 8461403100 | 1.70 % | — | — |
| 8461403900 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84614010 | 5.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)2.9% (1 programs) | — |
| 8461401040 | — | — | ["No."] |
| 8461401010 | — | — | ["No."] |
| 8461401020 | — | — | ["No."] |
| 8461401030 | — | — | ["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 8461.40?
Imports of Gear-cutting, gear-grinding or gear-finishing 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 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 to Classify This HS Code?
What products does HS 846140 cover?
This subheading covers gear-cutting, gear-grinding, or gear-finishing machines, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These machines are specifically designed for the precise shaping, smoothing, or improving of gear teeth. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this category includes machinery that performs operations such as hobbing, shaping, milling, grinding, lapping, or polishing gears to achieve desired tolerances and surface finishes essential for their function in mechanical systems.
What falls outside HS 846140?
The following products are excluded from HS 846140: general-purpose machine tools that may incidentally perform gear operations but are not specifically designed for them, such as milling machines or lathes. Also excluded are machines for manufacturing gears from powder metallurgy, or machines solely for inspecting or testing gears. For instance, a universal milling machine capable of cutting gears would be classified under a more general heading for milling machines, and a gear inspection gauge would fall under a different chapter, typically Chapter 90.
What are common classification mistakes for HS 846140?
A common error is misclassifying machines that perform multiple operations, including gear finishing, under a more general heading for multi-purpose machine tools. According to General Rule of Interpretation (GRI) 3(c), when goods are classifiable under two or more headings, the heading which occurs last in numerical order shall be considered. Importers must ensure the primary function and design of the machine is for gear-cutting, grinding, or finishing, rather than a secondary capability. For example, a machining center with a gear hobbing attachment might be classified as a machining center if that is its predominant function.
How should importers classify products under HS 846140?
The correct procedure for classifying products under HS 846140 involves a thorough examination of the machine's technical specifications and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with WCO Explanatory Notes. Key factors include the machine's specific operations (cutting, grinding, finishing), the type of gears it processes, and its primary design purpose. Obtaining detailed product literature and manufacturer specifications is crucial for accurate classification.
How is the duty calculated for products under HS 846140?
A Gleason 102 Hypoid Gear Generator, weighing 15,000 kg and declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8461.40.00. The calculation is: $250,000 (declared value) × 0.05 (duty rate) = $12,500 (duty amount). This example illustrates the ad valorem duty calculation based on the declared value.
Which trade agreements reduce duties for HS 846140?
Several free trade agreements may reduce the applicable duty rate for HS 846140, including the United States-Mexico-Canada Agreement (USMCA) and the European Union-United Kingdom Trade and Cooperation Agreement. Under USMCA, qualifying gear-cutting machines originating from Canada or Mexico may be eligible for a Free (0%) duty rate, requiring a valid USMCA certification of origin. Similarly, goods originating from the EU or UK under their respective agreements may also benefit from preferential rates, often Free (0%), necessitating an EUR.1 movement certificate or an origin declaration on the invoice, depending on the specific agreement and value thresholds.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846140 (Gear-cutting, gear-grinding or gear-finishing machines) in major markets?
Import duty rates for HS code 846140 vary by country. For example, the U.S. Harmonized Tariff Schedule (USHTS) generally lists a Most Favored Nation (MFN) duty rate of 2.70% ad valorem. The European Union's TARIC system and the UK Trade Tariff may also have similar or different rates, often subject to specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. For instance, under the USHTS, goods from countries with preferential trade agreements may have reduced or zero duty rates. Always verify the applicable rate based on the country of origin and any existing trade agreements.
How is the import duty for HS 846140 calculated, and can you provide an example?
Import duty for HS code 846140 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a gear-grinding machine valued at $100,000 is imported into the U.S. and the MFN duty rate is 2.70%, the duty calculation would be: $100,000 (Customs Value) × 0.0270 (Duty Rate) = $2,700 (Import Duty). Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, though ad valorem is most common for this classification. Always confirm the basis of duty calculation with the importing country's customs authority.
What are the key classification criteria for machines falling under HS code 846140?
HS code 846140 covers machines specifically designed for cutting, grinding, or finishing gears. The primary classification criterion is the machine's principal function. Gear-cutting machines use tools like hobbing cutters, milling cutters, or broaches to shape gear teeth. Gear-grinding machines use abrasive wheels to achieve high precision and surface finish on gear teeth. Gear-finishing machines encompass processes like lapping, honing, or shaving to refine the gear teeth after initial cutting. Machines that perform multiple of these operations may still be classified here if their primary purpose is gear processing. Ancillary functions or machines that are not specifically designed for gear manufacturing would fall under different HS codes.
What documentation is typically required when importing machines classified under HS code 846140?
When importing machines under HS code 846140, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Specific to this classification, a detailed technical specification sheet or brochure from the manufacturer is highly recommended. This documentation should clearly describe the machine's capabilities, confirming its function as a gear-cutting, gear-grinding, or gear-finishing machine. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared for potential requests for user manuals or operational guides.
How do trade agreements, such as USMCA or EU trade deals, affect duty rates for HS code 846140?
Trade agreements can significantly reduce or eliminate import duties for machines classified under HS code 846140. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying machinery originating from Canada or Mexico may enter the U.S. duty-free. Similarly, the EU has numerous trade agreements with partner countries that can offer preferential duty rates, potentially lowering the standard ad valorem duty. To benefit from these agreements, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and possess the required proof of origin documentation, such as a Certificate of Origin. Always verify the specific requirements of the applicable trade agreement with the customs authority of the importing country.