HS 846420 Grinding or polishing machines
Quick Answer: Grinding or polishing machines imported under HS 846420 enter the UK at 2.00%, the EU at 2.20%, and the US at 2% (MFN). This classification covers machines specifically designed for grinding, lapping, or polishing materials such as metal, ceramics, glass, or stone. This includes bench grinders, surface grinders, and polishing machines for industrial or workshop use. Importers should note that the US also offers duty-free entry for certain trading partners under specific agreements. CustomTariffs aggregates this data, highlighting the need for careful verification of preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8464201100 | 2.00 % | — | — |
| 8464201900 | 2.00 % | — | — |
| 8464208000 | 2.00 % | — | — |
| 8464200000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8464200000 | — | — | — |
| 8464201100 | 2.20 % | — | — |
| 8464201900 | 2.20 % | — | — |
| 8464208000 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84642001 | 2% | Free (17 programs) | — |
| 8464200110 | — | — | ["No."] |
| 8464200120 | — | — | ["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 8464.20?
Imports of Grinding or polishing 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 14 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 846420 cover?
This subheading covers grinding or polishing machines specifically designed for working with stone, ceramics, concrete, cement-fibrous materials, or like brittle materials, as well as for working glass in the cold. 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 includes machines that utilize abrasive wheels, discs, or other abrasive tools to achieve a smooth or shaped surface on these materials. Examples include bench grinders for stone, glass polishing machines, and concrete surface grinders.
What falls outside HS 846420?
The following products are excluded from HS 846420: machines for working metal or wood, even if they use similar grinding or polishing principles, which are classified under other headings within Chapter 84. Also excluded are machines for working plastics or other hard materials not specified in the heading, such as laser engraving machines or sandblasting equipment. Hand-held grinding tools, unless they are specifically designed for the materials listed and are considered machines in their own right, may also fall under different classifications, often as tools.
What are common classification mistakes for HS 846420?
A common error is misclassifying machines that can work on multiple materials. According to General Rule of Interpretation (GRI) 3(c), if goods cannot be classified by reference to GRI 3(b), they shall be classified as if they comprised that material or component which determines their essential character. Importers may incorrectly classify a machine designed primarily for stone grinding as a general-purpose grinding machine if it has some limited capability for other materials, or vice versa, failing to identify the primary intended use and material.
How should importers classify products under HS 846420?
The correct procedure for classifying products under HS 846420 involves a thorough examination of the machine's design, intended use, and the materials it is specifically engineered to process. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. It is crucial to identify whether the machine's primary function is grinding or polishing stone, ceramics, concrete, or glass in the cold, distinguishing it from machines for other materials.
How is the duty calculated for products under HS 846420?
A concrete surface grinder weighing 50 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 0.10 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8464.20.0000, which often has a 10% ad valorem rate for such machinery.
Which trade agreements reduce duties for HS 846420?
Several free trade agreements may reduce the applicable duty rate for HS 846420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from designated developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is generally necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846420 (Grinding or polishing machines)?
Import duty rates for HS code 846420 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.00% ad valorem. The EU's TARIC system and the UK's Trade Tariff also list specific rates, often around 2.00% to 3.5% ad valorem, depending on the specific sub-heading and origin. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for a grinding or polishing machine under HS 846420 calculated?
The duty is typically calculated as a percentage of the declared customs value of the goods (ad valorem). For instance, if a grinding machine valued at $10,000 is imported into the US with an MFN duty rate of 2.00%, the import duty would be $10,000 * 0.02 = $200. Some countries may also apply specific duties based on quantity, or a combination of ad valorem and specific duties. Always verify the calculation basis in the destination country's tariff.
What are the key classification criteria for goods to be classified under HS 846420?
HS code 846420 covers machines and apparatus for grinding or polishing glass, ceramic materials, concrete, cement-free materials or similar mineral materials, or for working stone. Key criteria include the primary function of the machine (grinding or polishing), and the material it is designed to process. Machines for working other materials, such as metals, would fall under different HS codes (e.g., 8460).
Which trade agreements offer preferential duty rates for HS code 846420?
Several trade agreements can provide reduced or free entry for goods classified under HS 846420. For example, the US HTS lists 'Free' duty rates for imports from countries with specific trade agreements (e.g., AU, BH, CL, CO, IL, KR, MA, OM, SG). Importers must ensure they meet the rules of origin and have the necessary proof of origin documentation (like a Certificate of Origin) to claim preferential treatment under agreements such as USMCA, CAFTA-DR, or bilateral agreements with specific countries.
What documentation is typically required for importing grinding or polishing machines (HS 846420)?
Standard import documentation for HS 846420 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific machine, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates, safety certifications (e.g., CE marking for EU imports), or specific import licenses. Customs brokers should verify the exact requirements with the importing country's customs authority.