HS 846591 Other
Quick Answer: Woodworking machinery imported under HS 846591 enters the UK at 2.00%, the EU at 2.70%, and the US at 3% (MFN). This residual classification applies to woodworking machines not specifically enumerated elsewhere in heading 8465, typically encompassing machines for sawing, planing, milling, sanding, or shaping wood. Importers should be aware of the significant duty rate variation in the US, which offers duty-free entry for goods from numerous Free Trade Agreement partners. Careful classification is crucial to avoid overpayment of duties. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465910000 | — | — | — |
| 8465911000 | 2.00 % | — | — |
| 8465912000 | 2.00 % | — | — |
| 8465919000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465910000 | 2.70 % | — | — |
| 8465911000 | 2.70 % | — | — |
| 8465912000 | 2.70 % | — | — |
| 8465919000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84659100 | 3% | Free (17 programs) | — |
| 8465910006 | — | — | ["No."] |
| 8465910016 | — | — | ["No."] |
| 8465910027 | — | — | ["No."] |
| 8465910036 | — | — | ["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 8465.91?
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 846591 cover?
This subheading covers "other" machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, not elsewhere specified within heading 8465. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes machines that perform operations such as cutting, shaping, or finishing, but which do not fit the more specific descriptions of subheadings 8465.10 (machinery for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, by the same working part) or 8465.20 (woodworking machinery, including power-driven hand tools, for boring, mortising, drilling, tenoning, and the like).
What falls outside HS 846591?
The following products are excluded from HS 846591: machines specifically designed for working wood, cork, bone, hard rubber, hard plastics or similar hard materials by the same working part (8465.10), woodworking machinery for boring, mortising, drilling, or tenoning (8465.20), and machines for assembling wooden furniture (8465.92). Additionally, machines for working metal, ceramics, or glass, even if they share similar operational principles, are classified under different headings, such as Chapter 82 or Chapter 84. For instance, a glass grinding machine would not fall under this subheading.
What are common classification mistakes for HS 846591?
A common error is misclassifying machines that have a primary function other than working the specified materials, or machines that are more specifically described in other subheadings of 8465. For example, machines that primarily assemble components rather than shape or cut the material itself might be misclassified. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these mistakes.
How should importers classify products under HS 846591?
The correct procedure for classifying products under HS 846591 involves a thorough examination of the machine's primary function and the materials it is designed to work. Importers and customs brokers must consult the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. If the machine performs operations like cutting, sanding, or shaping wood, plastic, or similar hard materials, and is not specifically covered by other subheadings within 8465, then 8465.91 is likely appropriate. Verification of the machine's technical specifications is essential.
How is the duty calculated for products under HS 846591?
A specific model of a universal woodworking machine, designed for various cutting and shaping operations on wood, declared at a customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($5,000 USD × 0.05 = $250.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8465.91.
Which trade agreements reduce duties for HS 846591?
Several free trade agreements may reduce the applicable duty rate for HS 846591, 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 UK-EU Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate or origin declaration for EU/UK preferences, depending on the specific circumstances and value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846591, and how do preferential rates apply?
HS code 846591 covers 'Other' machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. The Most Favored Nation (MFN) duty rate can vary by country. For example, in the United States, the MFN rate is 2.70% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate duties. For instance, under the US-Australia FTA, the rate is Free. Importers must verify the specific rate applicable to their country of origin and the relevant trade agreement. Always consult the official tariff schedule of the importing country for definitive rates.
What specific types of woodworking machinery fall under the 'Other' category of HS code 846591?
HS code 846591 is a residual category for machines for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials that are not specifically classified under other subheadings of 8465 (e.g., sawing, drilling, mortising, tenoning, planing, sanding, edge banding). This can include machines like profile shaping machines, tenoners (if not specifically covered elsewhere), specialized sanding machines for specific profiles, or machines that combine multiple operations not falling into more specific categories. The key is that the primary function is working hard materials, and it doesn't fit a more precise HS code.
What documentation is typically required when importing goods classified under HS code 846591?
When importing machinery classified under HS code 846591, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, and value 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, a certificate of origin may be necessary, especially if claiming preferential duty rates under a trade agreement. Some countries may also require safety certifications or declarations of conformity, particularly for electrical equipment. Always check the specific import requirements of the destination country.
How is the import duty calculated for HS code 846591, using an example?
The import duty for HS code 846591 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a machine classified under HS 846591 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 2.70% (as in the US), the import duty would be calculated as follows: Duty = Customs Value × Duty Rate. 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. Always ensure the customs value is correctly declared according to international valuation rules.
Which common trade agreements offer duty-free or reduced duty entry for HS code 846591?
Several trade agreements can provide preferential duty treatment for goods classified under HS code 846591. For instance, the United States has FTAs with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) where the duty rate for this code is often listed as Free. The European Union's Generalized Scheme of Preferences (GSP) and its various Economic Partnership Agreements (EPAs) also offer reduced or zero duties for eligible developing countries. Importers must ensure their goods meet the rules of origin criteria stipulated in the relevant trade agreement to qualify for these preferential rates. Consulting the official tariff database of the importing country, such as the EU's TARIC or the USITC's Harmonized Tariff Schedule, is crucial for identifying applicable agreements and rates.