HS 846232 Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines
Quick Answer: Machines for processing flat metal products, specifically slitting lines, cut-to-length lines, and other shearing machines (excluding presses and combined punching/shearing units), imported under HS 846232 enter the UK at 0.00%, the EU at 2.70% (most favored nation), and the US with rates varying from 4.4% to free, depending on the country of origin. This classification is crucial for accurate duty calculation on equipment used for cutting and shaping sheet metal. Importers and customs brokers should verify specific origin-based duty rates for the US market. CustomTariffs aggregates this tariff information to aid compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8462321000 | 0.00 % | — | — |
| 8462320000 | — | — | — |
| 8462329000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8462321000 | 2.70 % | — | — |
| 8462320000 | — | — | — |
| 8462329000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84623210 | 4.4% | Free (17 programs) | — |
| 8462321040 | — | — | ["No."] |
| 8462321080 | — | — | ["No."] |
| 846232 | — | — | — |
| 84623250 | 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 8462.32?
Imports of Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing 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 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 846232 cover?
This subheading covers slitting lines, cut-to-length lines, and other shearing machines specifically designed for flat metal products, excluding those that also perform punching operations. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these machines are used for processing sheet or plate metal into desired dimensions. Examples include machines that cut metal coils into narrower strips (slitting lines) or cut continuous metal sheets into specific lengths (cut-to-length lines), as well as standalone shearing machines for flat metal.
What falls outside HS 846232?
The following products are excluded from HS 846232: combined punching and shearing machines, which are classified under HS 8462.31. Additionally, machines primarily designed for punching, bending, folding, or straightening metal, even if they have a minor shearing capability, would be classified elsewhere. Presses, whether hydraulic or mechanical, used for shaping metal are also excluded, as are machines for cutting wire or bar stock, which fall under different headings. For instance, a machine that both punches holes and cuts metal sheets would not be classified here.
What are common classification mistakes for HS 846232?
A common error is misinterpreting the exclusion of "combined punching and shearing machines." If a machine performs both functions, even if shearing is a primary function, it must be classified under HS 8462.31. Another mistake involves classifying machines that are primarily presses or bending machines, even if they possess a shearing component. Adherence to General Interpretative Rule 3(c) of the Harmonized System, which states that goods are to be classified as if they consisted of the material or component which gives them their essential character, is crucial here.
How should importers classify products under HS 846232?
The correct procedure for classifying machines under HS 846232 involves a thorough examination of the machine's primary function and capabilities. Importers and customs brokers must consult the machine's technical specifications, operational manuals, and any manufacturer's declarations. Comparing these details against the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential. Confirming that the machine is exclusively for flat products and does not combine punching with shearing is a critical step.
How is the duty calculated for products under HS 846232?
A hypothetical 20-ton hydraulic slitting machine, declared at a customs value of $150,000 USD, would attract a US duty of $0.00 if it qualifies for duty-free treatment under a specific trade agreement. However, assuming it does not, and the Most Favored Nation (MFN) duty rate from the USITC Harmonized Tariff Schedule is 3.5% ad valorem, the duty would be $5,250.00 ($150,000 × 0.035). This calculation is based on the declared customs value and the applicable ad valorem tariff rate.
Which trade agreements reduce duties for HS 846232?
Several free trade agreements may reduce the applicable duty rate for HS 846232, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada or Mexico. The European Union's Generalized Scheme of Preferences (GSP) may offer reduced or Free duty rates for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846232 (Slitting lines, cut-to-length lines and other shearing machines for flat products)?
The Most Favored Nation (MFN) duty rate for HS code 846232 can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.70% ad valorem. In the EU, the TARIC system may list a rate of 2.70% ad valorem. The UK Trade Tariff often shows a rate of 2.70% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import, as rates can change.
How is the import duty for HS code 846232 calculated, and can you provide an example?
The duty for HS code 846232 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a slitting line classified under HS 846232 has a customs value of $100,000 and the applicable duty rate is 2.70%, the import duty would be calculated as: $100,000 (value) × 0.0270 (duty rate) = $2,700. Always ensure the customs value is determined according to the valuation rules of the importing country.
What are the key classification criteria for machines to be classified under HS code 846232?
Machines are classified under HS code 846232 if they are designed for processing flat metal products (sheets, plates, strips) and perform operations such as slitting (cutting into narrower strips) or cutting to a specific length. Crucially, these machines must not be presses and must not be combined punching and shearing machines, which fall under different HS codes. The primary function must be shearing or slitting of flat products.
Which trade agreements offer preferential duty rates for HS code 846232, and how can importers benefit?
Several trade agreements can provide preferential duty rates for goods classified under HS code 846232. For example, under the US HTS, goods originating from countries like Australia (AU), South Korea (KR), or Singapore (SG) may receive duty-free entry (0.00%) if they meet the rules of origin under agreements like the Australia-US Free Trade Agreement, Korea-US Free Trade Agreement, or Singapore-US Free Trade Agreement. Similarly, the EU's TARIC system lists preferential rates for countries within the EU's trade network. Importers must obtain a valid Certificate of Origin from the exporter to claim these preferential rates and must ensure compliance with all specific requirements of the relevant trade agreement.
What documentation is typically required when importing machines under HS code 846232?
When importing machines under HS code 846232, standard documentation usually includes a commercial invoice detailing the description, quantity, value, and country of origin of the goods. A packing list is also essential. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required, especially if claiming preferential duty rates under a trade agreement. For machinery, technical specifications or datasheets might be requested by customs to verify the classification. Importers should also be prepared for potential safety or compliance certifications relevant to industrial machinery in the destination country.