HS 846239 Other
Quick Answer: Machines for working metal, under HS 846239, enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates varying from 4.4% to 30%, with numerous preferential duty-free provisions. This "Other" category within heading 8462 encompasses metal-working machinery not specifically classified elsewhere in the heading, such as certain types of bending, folding, or straightening machines. Importers should carefully review the specific subheadings within the US tariff for applicable rates and preferential treatments. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8462390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8462390000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84623900 | 4.4% | Free (17 programs) | — |
| 8462390020 | — | — | ["No."] |
| 8462390010 | — | — | ["No."] |
| 8462390050 | — | — | ["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 8462.39?
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, 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 846239 cover?
This subheading covers "other" machines for working metal, including folding, bending, straightening, or flattening, that are not specifically enumerated under subheadings 8462.10 through 8462.31. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category encompasses a variety of metalworking machinery not otherwise classified, such as certain types of presses, shears, and bending machines not fitting the more specific descriptions. It is a residual category for machines primarily performing the stated operations on metal.
What falls outside HS 846239?
The following products are excluded from HS 846239: machines for working metal by punching or notching (8462.21), machines for working metal by rolling (8462.29), machines for working metal by pressing (8462.41-8462.49), and machines for working metal by drawing or extruding (8462.91-8462.99). Also excluded are machines for working metal by laser, plasma, or water jet (8456.10-8456.30) and general-purpose machine tools not specifically for metalworking. For instance, woodworking machinery or machines for working other materials are classified elsewhere.
What are common classification mistakes for HS 846239?
A common error is misinterpreting the scope of "other" within this residual subheading. Importers may incorrectly classify machines that perform multiple functions, failing to identify a principal function or a more specific HS code. For example, a machine that primarily punches but also has a minor bending capability might be wrongly placed in 846239 instead of a punching-specific code. Adherence to General Rule of Interpretation (GRI) 3, particularly GRI 3(b) concerning mixtures or composite goods, is crucial to avoid such errors.
How should importers classify products under HS 846239?
The correct procedure for classifying products under HS 846239 involves a thorough examination of the machine's primary function and a comparison against the descriptions in Heading 8462 and its preceding subheadings. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes. If the machine's primary operation is folding, bending, straightening, or flattening metal, and it does not fit any more specific subheading within 8462, then 846239 is likely appropriate.
How is the duty calculated for products under HS 846239?
A hydraulic metal bending machine, weighing 5,000 kg and declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 846239. Note that specific weight or unit-based duties are not applicable here as it is an ad valorem rate.
Which trade agreements reduce duties for HS 846239?
Several free trade agreements may reduce the applicable duty rate for HS 846239, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for eligible goods from 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 agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846239?
HS code 846239 covers 'Other' metalworking machinery, specifically 'Other' machines for bending, folding, straightening or flattening metal. The Most Favored Nation (MFN) duty rate in the U.S. is 4.4% ad valorem. However, preferential rates are available under various trade agreements. For example, goods originating from Australia (AU) may enter duty-free. It is crucial to consult the latest USITC tariff schedule for the most accurate and up-to-date rates applicable to your specific country of origin.
How is the import duty for HS 846239 calculated, and can you provide an example?
The duty for HS code 846239 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a machine classified under 846239 has a declared customs value of $10,000 and the applicable MFN duty rate is 4.4%, the import duty would be calculated as: $10,000 (Value) × 0.044 (Duty Rate) = $440. Always ensure your customs value is accurately determined according to Chapter 20 of the Harmonized Tariff Schedule of the United States (HTSUS).
What documentation is typically required when importing goods under HS code 846239?
When importing machinery under HS code 846239, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific nature of the machine, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific safety or compliance certifications if mandated by U.S. regulations. Consult with U.S. Customs and Border Protection (CBP) or your customs broker for a comprehensive list.
Which trade agreements offer preferential duty rates for HS code 846239, and how can importers benefit?
Several trade agreements can provide preferential duty rates for goods classified under HS code 846239. For example, agreements with countries like Australia (AU), Chile (CL), and South Korea (KR) often grant duty-free or reduced duty entry. To benefit, importers must ensure the machinery originates from a qualifying country and that they possess a valid Certificate of Origin, properly completed according to the terms of the specific trade agreement. This documentation is essential for substantiating the claim for preferential treatment at the time of import.
What are the classification criteria for determining if a machine falls under HS code 846239 ('Other')?
HS code 846239 is a residual category for machines for working metal by rolling, folding, straightening, or flattening, that are not specifically covered by other subheadings within 8462. This includes machines that perform these specific operations but do not fit into more precise descriptions like those for bending, pressing, or shearing. Classification relies on the primary function of the machine. If a machine's main purpose is to bend, fold, straighten, or flatten metal and it doesn't meet the criteria for other more specific HS codes within heading 8462, it will likely be classified here. Consulting the Explanatory Notes to the Harmonized System and the specific national tariff schedule is recommended for precise classification.