HS 846599 Other
Quick Answer: Woodworking machinery imported under HS 846599 enters the UK at 2.00%, the EU at 2.70%, and the US at rates ranging from 2.4% to 35%, with certain trade agreements offering duty-free entry. This residual category, designated as "Other" within Chapter 84, covers woodworking machines not specifically classified in preceding headings (8465.10 to 8465.96). This includes machines for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials, that are not primarily designed for metalworking. Importers should carefully review the specific function and design of their machinery to ensure it is correctly classified, as misclassification can lead to penalties. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates for each destination market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465990000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465990000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8465990210 | — | — | ["No."] |
| 8465990230 | — | — | ["No."] |
| 84659902 | 2.4% | Free (17 programs) | — |
| 8465990220 | — | — | ["No."] |
| 8465990250 | — | — | ["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 8465.99?
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 846599 cover?
This subheading covers machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, not elsewhere specified or included within heading 8465. According to the 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 category encompasses a broad range of woodworking and related material processing machinery that do not fit into more specific subheadings of 8465, such as sawing, planing, sanding, drilling, or mortising machines. Examples include specialized finishing machines or assembly equipment not otherwise classified.
What falls outside HS 846599?
The following products are excluded from HS 846599: machines for working metal, for working ceramic, for working concrete, for working glass or stone, or for working other hard materials not specifically listed in the heading's scope. Also excluded are machines for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials that are specifically enumerated in other subheadings of heading 8465, such as automatic machines for nailing, stapling, or screwing. For instance, a machine primarily designed for cutting metal would fall under Chapter 84, but not under 8465.
What are common classification mistakes for HS 846599?
A common error is misclassifying machines that perform multiple functions, failing to identify the principal function as per General Rule of Interpretation (GRI) 3. For example, a machine that primarily sands but also has a minor drilling capability might be incorrectly classified if the drilling function is not considered secondary. Another mistake is classifying machines that are specifically designed for materials other than wood, cork, bone, hard rubber, or hard plastics, even if they appear similar to woodworking machinery. Importers must carefully consider the primary material the machine is designed to process.
How should importers classify products under HS 846599?
The correct procedure for classifying products under HS 846599 involves a systematic approach. Importers and customs brokers should first consult the Explanatory Notes to the Harmonized System for heading 8465. Subsequently, they must review the specific subheadings within 8465 to determine if the machine fits a more precise description. If the machine's function is for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials, and it is not specifically covered by another subheading, then 846599 is the appropriate classification. Verification against official tariff databases like the USITC HTS or EU TARIC is crucial.
How is the duty calculated for products under HS 846599?
A hypothetical case: a "Portable Edge Bander" weighing 50 kg, declared at a customs value of $2,500 USD, would attract a US Most Favored Nation (MFN) duty of $125.00. This is calculated using the MFN ad valorem duty rate of 5.0% published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8465.99.00 (5.0% × $2,500 USD = $125.00). It is essential to verify the exact rate applicable at the time of import, as tariff rates can change.
Which trade agreements reduce duties for HS 846599?
Several free trade agreements may reduce the applicable duty rate for HS 846599, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in countries benefiting from the US Generalized System of Preferences (GSP), duties may also be reduced or eliminated, requiring a GSP Form A. Specific documentation requirements vary by agreement and jurisdiction, so consulting the relevant customs authority is advised.
```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 846599?
HS code 846599 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 significantly by country. For example, in the United States, the MFN rate is 2.70% ad valorem. In the European Union, under the TARIC system, the rate is 2.4% ad valorem. The United Kingdom's Trade Tariff also lists a rate of 2.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How do preferential trade agreements impact the duty rates for HS code 846599?
Preferential trade agreements can significantly reduce or eliminate duties for goods classified under HS 846599. For instance, under the US tariff schedule, preferential rates are often listed with country codes. A rate of 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicates that goods from countries with specific trade agreements (e.g., Australia, South Korea, Mexico) may enter duty-free. To claim preferential treatment, importers must typically provide a Certificate of Origin or other documentation proving the goods meet the rules of origin under the relevant trade agreement. Always verify the specific requirements of the agreement and the importing country's customs authority.
What criteria determine if a machine falls under the 'Other' category of HS 846599?
HS code 846599 is a residual category for machines for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials that are not specifically listed under preceding headings within 8465. This includes machines that perform operations like cutting, shaping, drilling, sanding, or finishing these materials, but do not fit into more specific classifications (e.g., sawing machines, planing machines, drilling machines). Classification hinges on the primary function and the material being worked. If a machine's function is not explicitly covered elsewhere in Chapter 8465, and it processes the specified hard materials, it is likely to be classified under 846599.
How is the import duty for HS 846599 calculated, and can you provide an example?
The duty for HS code 846599 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 846599 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 2.70%, the import duty would be calculated as: $10,000 (Value) × 0.0270 (Duty Rate) = $270 USD. Some countries may also have specific additional duties or taxes that apply. It is essential to use the correct customs valuation rules and the precise duty rate for the importing country.
What documentation is typically required when importing goods under HS code 846599?
When importing machines classified under HS code 846599, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description 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 machine, additional documentation may be necessary. This could include proof of origin for preferential duty claims, safety certifications, or specific import licenses. Importers and customs brokers should consult the importing country's customs regulations and guidelines for a comprehensive list of required documents to ensure smooth clearance.