HS 846150 Sawing or cutting-off machines
Quick Answer: Sawing or cutting-off machines imported under HS 846150 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates varying from free to 30% ad valorem depending on the specific type and country of origin. This classification covers a range of machinery designed for cutting materials, including metal sawing machines, abrasive cutting-off machines, and band sawing machines. Importers should be aware of the significant duty rate disparities, particularly the high US tariffs on certain items, which necessitate careful classification and origin verification. CustomTariffs aggregates this data, highlighting the importance of consulting specific tariff schedules for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461501100 | 0.00 % | — | — |
| 8461509000 | 0.00 % | — | — |
| 8461500000 | — | — | — |
| 8461501900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461500000 | 1.70 % | — | — |
| 8461501100 | 1.70 % | — | — |
| 8461501900 | 1.70 % | — | — |
| 8461509000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8461504010 | — | — | ["No."] |
| 8461508010 | — | — | ["No."] |
| 8461508020 | — | — | ["No."] |
| 8461508090 | — | — | ["No."] |
| 846150 | — | — | — |
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 8461.50?
Imports of Sawing or cutting-off 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, and 16 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 846150 cover?
This subheading covers machines specifically designed for sawing or cutting-off materials, aligning with the World Customs Organization's Explanatory Notes for Heading 84.61. This includes a variety of sawing machines such as hacksaw machines, bandsaw machines, and circular sawing machines, as well as cutting-off machines that utilize abrasive discs or other cutting mechanisms to sever materials. The USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU's TARIC database confirm that these machines are characterized by their primary function of material separation through sawing or cutting actions.
What falls outside HS 846150?
The following products are excluded from HS 846150: machines primarily designed for shaping or finishing materials, such as milling machines (HS 8456-8460), grinding machines (HS 8460), or lathes (HS 8458). Also excluded are machines that cut for purposes other than simple sawing or severing, like die-cutting presses (HS 8441) or machines for cutting textiles (HS 8452). Tools that are hand-operated or powered by an integral motor of a kind used in hand tools (Chapter 84, Note 2) are also classified elsewhere.
What are common classification mistakes for HS 846150?
A common error is misclassifying machines that perform cutting as part of a broader manufacturing process, rather than as their primary function. For instance, a machine that cuts and then immediately welds or forms the material might be incorrectly placed here. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are classifiable under two or more headings, classification shall be determined by the essential character of the goods, which often points to a more complex machine rather than a simple sawing or cutting-off machine.
How should importers classify products under HS 846150?
The correct procedure for classifying products under HS 846150 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the specific product descriptions and any relevant Section or Chapter Notes. Understanding the machine's operational mechanism (e.g., reciprocating saw, band saw, abrasive cut-off) is crucial to ensure it aligns with the definition of a sawing or cutting-off machine.
How is the duty calculated for products under HS 846150?
A 10-ton shipment of a typical metal-cutting bandsaw machine, declared at a customs value of $50,000 USD, would attract a US duty of $1,750. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($50,000 USD × 0.035 = $1,750). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 8461.50.00.
Which trade agreements reduce duties for HS 846150?
Several free trade agreements may reduce the applicable duty rate for HS 846150, 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 goods from certain 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 jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical duty rates for HS code 846150 (Sawing or cutting-off machines)?
The Most Favored Nation (MFN) duty rate for HS code 846150 is generally 1.70% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. Importers should always verify the specific rate applicable to their country of origin and any relevant trade agreements. For the EU, the TARIC system provides specific rates, and for the UK, the UK Trade Tariff should be consulted.
How is the duty calculated for a sawing machine classified under HS 846150?
The duty for HS code 846150 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a sawing machine is valued at $10,000 USD and the MFN duty rate is 1.70%, the calculated duty would be $10,000 * 0.0170 = $170.00 USD. It is crucial to ensure the correct customs value is declared, as this forms the basis for duty calculation.
What are the key classification criteria for machines to be classified under HS 846150?
HS code 846150 covers sawing or cutting-off machines. The primary criterion is the machine's function: its principal purpose must be to saw or cut materials. This includes machines that use a saw blade (reciprocating, band, circular) or other cutting mechanisms (like abrasive discs or wire) to sever or divide materials. Machines that perform other primary functions, even if they involve cutting as a secondary operation, would likely be classified elsewhere. For definitive classification, consult the Explanatory Notes of the Harmonized System (WCO) and national tariff schedules.
Which trade agreements offer preferential duty rates for HS code 846150?
Several trade agreements can provide preferential duty rates for goods classified under HS 846150. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which often grant 'Free' entry for such machinery. The specific benefits and requirements (e.g., Rules of Origin, Certificates of Origin) depend on the individual agreement. Importers should consult the relevant trade agreement text and their customs broker to confirm eligibility and documentation.
What documentation is typically required for importing sawing or cutting-off machines (HS 846150)?
Standard import documentation for HS code 846150 includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of origin and destination, a Certificate of Origin may be required to claim preferential duty rates under a trade agreement. Some importing countries may also require specific safety or technical compliance documentation. It is advisable for importers and customs brokers to review the specific import requirements of the destination country.