HS 846595 Drilling or morticing machines

Quick Answer: Drilling or morticing machines imported under HS 846595 enter the UK at 2.00%, the EU at 2.70%, and the US at 3% ad valorem under the Most Favored Nation (MFN) rate. This classification covers machines designed for boring holes (drilling) or cutting rectangular recesses (morticing) into materials, typically wood, metal, or plastic. Importers should note the significant duty rate variations for the US, which also offers duty-free entry for certain trading partners. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8465950000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8465950000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
84659500 3% Free (17 programs) —
8465950010 — — ["No."]
8465950035 — — ["No."]
8465950055 — — ["No."]
8465950065 — — ["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 8465.95?

Imports of Drilling or morticing 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 Has Trade Volume Developed?

Trade Volume 2023

US$55.5M
ImportsExports

How to Classify This HS Code?

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What products does HS 846595 cover?

This subheading covers drilling or morticing machines specifically designed for working wood, cork, bone, hard plastics, hard rubber, or similar hard materials. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these machines are characterized by their ability to create holes (drilling) or rectangular slots (morticing) in these materials. Examples include single-spindle drill presses for woodworking and chain mortisers.

What falls outside HS 846595?

The following products are excluded from HS 846595: machines for working metal, stone, or concrete, even if they perform drilling or morticing operations, as these fall under different headings. Also excluded are multi-purpose machines that can perform functions beyond drilling or morticing, unless drilling or morticing is their principal function. Hand-held power tools, such as portable drills or routers, are also classified elsewhere, typically under HS 8467.

What are common classification mistakes for HS 846595?

A common error is misclassifying machines that can perform multiple operations. According to General Rule of Interpretation (GRI) 3(c), if goods cannot be classified by reference to GRI 3(a) or 3(b), they should be classified under the heading which occurs last in numerical order among those which equally merit consideration. For instance, a woodworking machine that also sands might be incorrectly classified if its primary function isn't clearly drilling or morticing.

How should importers classify products under HS 846595?

The correct procedure for classifying woodworking drilling or morticing machines under HS 846595 involves a detailed examination of the machine's primary function and the materials it is designed to work. Importers and customs brokers should consult the specific product's technical specifications, user manuals, and the official tariff nomenclature of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm its intended use and capabilities before making a declaration.

How is the duty calculated for products under HS 846595?

A woodworking drill press weighing 150 kg and declared at a customs value of $1,200 USD would attract a US duty of $48.00. This is calculated using the Most Favored Nation (MFN) duty rate of 4.0% ad valorem, applied to the declared customs value ($1,200 USD × 0.04 = $48.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8465.95.00.

Which trade agreements reduce duties for HS 846595?

Several free trade agreements may reduce the applicable duty rate for HS 846595. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this specific product) could offer preferential rates. Documentation typically required includes a USMCA Certificate of Origin or a UK origin declaration, depending on the specific agreement and importing jurisdiction's requirements.

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Which HS Codes Are Related?

HS 846592 HS 846593 HS 846594 HS 846520 HS 846596 HS 845921

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 846595 (Drilling or morticing machines)?

The Most Favored Nation (MFN) duty rate for HS code 846595 typically falls around 2.00% to 3.5% ad valorem. However, preferential duty rates can be significantly lower, often Free (0%) under various trade agreements such as those with Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the country of origin and applicable trade agreements.

How is the import duty for HS code 846595 calculated, and can you provide an example?

The import duty for HS code 846595 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a drilling machine is valued at $10,000 USD and the MFN duty rate is 3.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.03 (Duty Rate) = $300 USD. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method for your specific import.

What are the key classification criteria for goods falling under HS code 846595?

HS code 846595 covers 'Drilling or morticing machines' for working wood, cork, bone, hard plastics, hard rubber, or similar hard materials. The primary classification criteria are the machine's function: it must be designed to create holes (drilling) or cut rectangular slots (morticing). Machines that perform both functions are also classified here. Exclusions typically include machines that primarily perform other operations, even if they have a secondary drilling or morticing capability, and machines for working metal or stone, which fall under different HS chapters.

What documentation is typically required for importing goods classified under HS code 846595?

Standard import documentation for HS code 846595 includes a commercial invoice detailing the value, quantity, and description of the machines; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the country of origin and destination, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Safety certifications or compliance declarations (e.g., CE marking for the EU market) might also be necessary, particularly for electrical equipment.

Which common trade agreements offer preferential duty rates for HS code 846595, and how can importers benefit?

Several trade agreements provide preferential duty rates, often resulting in duty-free (0%) entry for HS code 846595. Examples include agreements between the US and countries like Chile (CL), Singapore (SG), and South Korea (KR), as well as agreements within the EU (e.g., between member states) and the UK's Global Tariff which incorporates various preferential arrangements. To benefit, importers must ensure the machines originate from a country party to an applicable trade agreement and possess a valid certificate of origin or other proof of origin as stipulated by the agreement. This requires careful verification of the product's manufacturing origin and adherence to the specific rules of origin for the relevant trade pact.