HS 846390 Other
Quick Answer: Machines for working metal, not elsewhere specified or included, imported under HS 846390 enter the UK at 2.00%, the EU at 2.70%, and the US at 4.4% or duty-free for qualifying trade agreements. This residual classification applies to metalworking machinery not covered by more specific HS codes within Chapter 84. Importers should carefully review the specific subheadings within 8463 to ensure correct classification, as the US offers preferential duty rates for numerous trading partners. According to CustomTariffs data, understanding these variations is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8463900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8463900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84639000 | 4.4% | Free (18 programs) | — |
| 8463900060 | — | — | ["No."] |
| 8463900040 | — | — | ["No."] |
| 8463900080 | — | — | ["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 8463.90?
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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 846390 cover?
This subheading covers "Other" machines for working metal, not elsewhere specified or included in heading 8463. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for metal-working machinery that does not fit into more specific subheadings within 8463. Examples include certain specialized machines for bending, straightening, or cutting metal that are not covered by more precise descriptions, as well as machines for working metal by means of lasers or other light beams, plasma or water jet, provided they are not classified in other headings. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system also define this as a residual category for such metal-working machinery.
What falls outside HS 846390?
The following products are excluded from HS 846390: machines for working metal in the cold by rolling (8462), machines for working metal by forging, hammering, etc. (8462), machines for working metal by bending, folding, straightening, etc. (8462), machines for working metal by shearing, punching, etc. (8462), and machines for working metal by filing, sawing, etc. (8462). Also excluded are machines for working metal by means of electric current (8515), and machines for working wood, cork, bone, hard rubber, hard plastics or similar hard substances (Chapter 84, other headings). For instance, a laser cutting machine specifically designed for metal may fall under 846390, but if it is primarily for cutting other materials, it would be classified elsewhere.
What are common classification mistakes for HS 846390?
A common error is misclassifying machines that have a primary function other than working metal, or machines that are more specifically described in other subheadings of heading 8463 or even other headings entirely. For example, a machine that can work both metal and wood might be incorrectly classified under 846390 if its primary function is not metalworking, or if it is more appropriately classified under a heading for woodworking machinery. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial, which states that the heading providing the most specific description shall be preferred, or if two headings equally specific, the heading occurring last in numerical order.
How should importers classify products under HS 846390?
The correct procedure for classifying products under HS 846390 involves a thorough examination of the machine's intended use, operational method, and specific features. Importers and customs brokers should consult the WCO Explanatory Notes for heading 8463 and the specific national tariff schedules, such as the USITC HTS or EU TARIC. They must determine if the machine is designed for working metal and if it is not more specifically classified elsewhere. Reviewing technical specifications, operational manuals, and manufacturer declarations is essential to ensure accurate classification and avoid potential penalties or delays.
How is the duty calculated for products under HS 846390?
A specialized metal straightening machine weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 846390.9000, which specifies a 10% ad valorem duty for most imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 846390?
Several free trade agreements may reduce the applicable duty rate for HS 846390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machinery originating from Canada or Mexico can enter the United States duty-free. For example, a metal bending machine from Canada, if certified as originating, would have a preferential rate of Free. Documentation required to claim this preference typically includes a valid USMCA certification of origin. Other agreements might offer reduced rates depending on the product's origin and specific provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846390?
HS code 846390, designated for 'Other machine tools for working metal, powder metallurgy or for working solid materials other than metal', has varied duty rates depending on the importing country. For instance, the US Most Favored Nation (MFN) rate is 2.70% ad valorem. The EU's TARIC system may list different rates, and the UK Trade Tariff also shows specific rates. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your import.
How do preferential trade agreements impact duty for HS code 846390?
Preferential trade agreements can significantly reduce or eliminate duties for HS code 846390. For example, under certain agreements, goods classified under this code may receive duty-free treatment from specific partner countries. Examples of countries that may benefit from preferential rates include Australia (AU), Japan (JP), South Korea (KR), and Singapore (SG), among others listed under specific trade pacts. Importers should verify the origin of their goods and consult the relevant trade agreement schedules to determine eligibility for preferential duty rates.
What criteria are used to classify goods under HS code 846390?
HS code 846390 is a residual category for machine tools that work metal, powder metallurgy, or other solid materials, but do not fit into more specific headings within Chapter 84. Classification hinges on the primary function of the machine. If a machine's principal use is to shape or process materials (other than metal in some cases, depending on the specific subheadings) through mechanical means and it is not specifically enumerated elsewhere in the tariff schedule, it is likely to be classified here. For example, certain specialized machines for working ceramics, plastics, or wood that do not have their own specific HS code might fall under 846390.
What documentation is typically required for importing goods under HS code 846390?
Standard import documentation for HS code 846390 generally 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 importing country and the specific nature of the machinery, additional documents may be required, such as a certificate of origin to claim preferential duty rates, import licenses, or safety compliance certificates. It is advisable for importers and customs brokers to consult the customs authorities of the importing country for a comprehensive list of required documentation.
Can you provide an example of how duty is calculated for HS code 846390?
Certainly. Let's assume a machine tool classified under HS code 846390 is imported into the United States, and the applicable MFN duty rate is 2.70% ad valorem. If the declared value of the machine is $10,000 USD, the import duty would be calculated as follows: Duty = Value × Duty Rate. Therefore, Duty = $10,000 USD × 0.0270 = $270 USD. If the duty were based on a specific rate (e.g., per unit), the calculation would be Rate per Unit × Number of Units.