HS 846490 Other

Quick Answer: Machinery for working stone, ceramics, concrete, cement-articles or glass in the cold, or for cold-working metal, not elsewhere specified, imported under HS 846490 enters the UK at 2.00%, the EU at 2.20%, and the US at rates ranging from 2% to 35%, with duty-free options for certain trade partners. This "Other" category within Chapter 84 encompasses a broad spectrum of machinery not specifically detailed in preceding headings, often including specialized equipment for shaping or processing materials. Importers should verify specific product descriptions against the detailed tariff schedules of their destination country, as the broad nature of this code can lead to varied interpretations and duty rates. CustomTariffs aggregates this data, highlighting the importance of precise classification for compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8464900000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8464900000 2.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8464900110 — — ["No."]
8464900120 — — ["No."]
84649001 2% 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 8464.90?

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 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?

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What products does HS 846490 cover?

This subheading covers other machines for working stone, ceramics, concrete, cement-bound materials or other like materials, not elsewhere specified. According to the World Customs Organization's Harmonized System Nomenclature, this includes machines that perform operations such as cutting, grinding, polishing, or shaping these materials, but which do not fit into the more specific categories of heading 8464. For example, certain specialized tile saws or concrete grinders not equipped with the specific features of other subheadings fall here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detailed interpretations and examples of eligible machinery.

What falls outside HS 846490?

The following products are excluded from HS 846490: machines for working wood, cork, bone, hard rubber, hard plastics or similar hard substances (heading 8465), and machines for metalworking (Chapter 84, other headings). Specifically, hand-held power tools designed for general construction or DIY use, even if capable of working stone, are typically classified elsewhere. Machines primarily designed for drilling or boring stone, or for mixing concrete, are also excluded and fall under different HS codes, such as 8467 for tools or 8474 for mixing machinery.

What are common classification mistakes for HS 846490?

A common error is misclassifying specialized machinery that, while working stone or similar materials, has a primary function that aligns with another heading. For instance, a machine that primarily grinds metal but can also be used on stone may be incorrectly placed here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial. GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) addresses goods consisting of different materials or components, where classification is based on the essential character.

How should importers classify products under HS 846490?

The correct procedure for classifying products under HS 846490 involves a thorough examination of the machine's primary function and design specifications. Importers and customs brokers must 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. Comparing the machine's capabilities against the descriptions and exclusions of heading 8464 and its subheadings is essential. If ambiguity remains, seeking a binding ruling from the customs authority is recommended to ensure compliance and avoid penalties, especially for machines with dual functionalities.

How is the duty calculated for products under HS 846490?

A concrete block splitter weighing 500 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 846490. The calculation is: 5.0% × $2,500 USD = $125.00. It is important to note that specific country of origin and any applicable trade agreements can alter this rate, potentially to 0%.

Which trade agreements reduce duties for HS 846490?

Several free trade agreements may reduce the applicable duty rate for HS 846490, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, ensuring the goods meet the rules of origin.

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Which HS Codes Are Related?

HS 846090 HS 846390 HS 846290 HS 846190 HS 848490 HS 848790

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 846490, and how do preferential rates apply?

HS code 846490, which covers 'Other' machines for working stone, ceramics, concrete, cement-itious materials or glass in the cold, typically faces a Most Favored Nation (MFN) duty rate. For instance, the U.S. tariff rate is 2.00% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), or South Korea (KR) may benefit from duty-free entry (Free). Importers must ensure they have valid proof of origin to claim these preferential rates. Always consult the latest tariff schedule for the specific importing country and the applicable FTA.

How is the import duty for HS 846490 calculated, and can you provide an example?

The import duty for HS code 846490 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.00% and the declared customs value of a machine classified under 846490 is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.02 (Duty Rate) = $200 USD. Some specific items under this code might also have specific duties (per unit) or compound duties (a combination of ad valorem and specific duties), so it's crucial to verify the exact duty structure in the importing country's tariff schedule.

What documentation is generally required when importing goods under HS code 846490?

When importing goods classified under HS code 846490, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; and a bill of lading or air waybill for transport. For preferential duty rates, a Certificate of Origin (COO) or a declaration of origin, compliant with the specific Free Trade Agreement (FTA) requirements, is essential. Depending on the machine's nature and intended use, additional certifications or permits related to safety standards or environmental regulations might be necessary. Always check the importing country's customs authority for a comprehensive list of required documents.

What are the classification criteria for 'Other' machines under HS code 846490, and what are common mistakes importers make?

HS code 846490 is a residual category for machines and apparatus for working stone, ceramics, concrete, cement-itious materials, or glass in the cold, not specifically listed under other subheadings of 8464. This includes machines like tile cutters, concrete mixers (if not covered elsewhere), glass grinding machines, or specialized stone polishing equipment. Common classification mistakes occur when importers misinterpret the 'working in the cold' aspect (excluding hot working processes) or when machines have multiple functions and are classified under a more specific heading based on their primary function. It's crucial to analyze the machine's principal use and operational characteristics against the Chapter and Heading notes of the Harmonized System.

Which major trade agreements offer preferential duty rates for HS code 846490, and how can importers leverage them?

Several major trade agreements can provide preferential duty rates for goods classified under HS code 846490. For example, the United States has agreements with countries like Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX - under USMCA), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others. The European Union's TARIC system also details preferential rates under its numerous Association and Free Trade Agreements. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the relevant agreement and possess a valid proof of origin, such as a Certificate of Origin, issued by the exporter or producer. This allows for the application of reduced or zero duty rates at the time of import.