HS 846596 Splitting, slicing or paring machines
Quick Answer: Woodworking machines for splitting, slicing, or paring enter the UK at 2.00%, the EU at 2.70%, and the US with a range of rates including 2.4% and Free for certain trade partners, up to 35% for others. This HS code, 8465.96, specifically covers machinery designed for the precise cutting of wood into thinner pieces or sections, such as log splitters, veneer slicers, and wood paring machines. Importers should be aware of the significant duty rate variations across major markets, necessitating careful review of specific trade agreements and the US Harmonized Tariff Schedule for applicable rates. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465960000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465960000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84659600 | 2.4% | Free (17 programs) | — |
| 8465960030 | — | — | ["No."] |
| 8465960051 | — | — | ["No."] |
| 8465960015 | — | — | ["No."] |
| 8465960025 | — | — | ["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 8465.96?
Imports of Splitting, slicing or paring 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
How to Classify This HS Code?
What products does HS 846596 cover?
This subheading covers machines specifically designed for splitting, slicing, or paring wood, cork, bone, hard rubber, hard plastics, or similar hard materials. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these machines perform operations that reduce the thickness or width of the material. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that machines for cutting materials into thinner sections, such as veneer slicers or paring machines for leather, fall under this classification when the primary function is splitting, slicing, or paring.
What falls outside HS 846596?
The following products are excluded from HS 846596: machines primarily designed for sawing, planing, milling, or grinding, even if they incidentally produce thinner sections. For instance, band saws that cut wood into planks are classified under other headings within 8465, not 846596. Similarly, machines for cutting paper or cardboard, or those designed for cutting soft materials like textiles, are classified elsewhere. Machines that perform multiple functions, where splitting, slicing, or paring is not the principal operation, may also be excluded based on General Rule of Interpretation (GRI) 3.
What are common classification mistakes for HS 846596?
A common error is misclassifying machines that perform cutting operations other than splitting, slicing, or paring. For example, machines that primarily saw wood into boards or planks, even if they can produce thinner pieces, should not be classified under 846596. Another mistake involves confusing machines for hard plastics with those for softer materials. Classification hinges on the primary material the machine is designed to process, as per GRI 1, and the specific function performed.
How should importers classify products under HS 846596?
The correct procedure for classifying products under HS 846596 involves a thorough examination of the machine's design, intended use, and primary function. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC. It is crucial to determine if the machine's principal operation is splitting, slicing, or paring hard materials, and to compare this against the detailed descriptions and exclusions within Chapter 84.
How is the duty calculated for products under HS 846596?
A veneer slicer machine, weighing 5,000 kg and declared at a customs value of $50,000 USD, would attract a US duty of $2,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($50,000 USD × 5.0% = $2,500.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8465.96.0000.
Which trade agreements reduce duties for HS 846596?
Several free trade agreements may reduce the applicable duty rate for HS 846596, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or zero duty rates, requiring a GSP Form A. For EU trade, the Economic Partnership Agreements (EPAs) might offer preferential rates, necessitating an EUR.1 movement certificate.
Which HS Codes Are Related?
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 846596 (Splitting, slicing or paring machines)?
The Most Favored Nation (MFN) duty rate for HS code 846596 can vary. For example, the United States applies a rate of 2.4% ad valorem. The European Union's TARIC system may show rates such as 2.00% or 2.70% ad valorem, depending on the specific product and origin. It is crucial to consult the most current tariff schedule of the importing country for precise rates. For instance, under the US tariff, the rate is 2.4% ad valorem.
How is the import duty for HS 846596 calculated, and can you provide an example?
Import duty for HS code 846596 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 846596 has a customs value of $50,000 and the applicable duty rate is 2.4% (e.g., US MFN rate), the duty amount would be calculated as: $50,000 (value) × 0.024 (duty rate) = $1,200. Always ensure the customs value is correctly determined according to the relevant valuation rules.
What are the classification criteria for machines under HS code 846596?
HS code 846596 covers machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, specifically those designed for splitting, slicing, or paring. This includes machines that cut materials into thinner layers or pieces. The key is the primary function of the machine. Machines that perform these specific cutting operations, such as veneer slicers or splitting machines for leather or plastics, would fall under this code. Machines with different primary functions, like sawing or planing, are classified elsewhere.
Which trade agreements offer preferential duty rates for HS code 846596?
Several trade agreements can provide preferential duty rates for HS code 846596. For instance, under the US tariff schedule, preferential rates are listed as 'Free' for countries such as Australia (AU), Canada (CA - under USMCA), Chile (CL), South Korea (KR), Mexico (MX - under USMCA), and Singapore (SG), among others. Importers should verify the specific origin of their goods and consult the relevant trade agreement annexes and the importing country's tariff database (e.g., USITC.gov for the US) to confirm eligibility and claim preferential treatment.
What documentation is typically required when importing machines under HS code 846596?
When importing machines classified under HS code 846596, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed description of the machine's function is necessary for customs authorities to verify the HS classification. If claiming preferential duty rates under a trade agreement, a certificate of origin or other proof of eligibility as stipulated by the agreement will be mandatory. Some countries may also require safety certifications or declarations depending on the machine's type and intended use.