HS 846630 Dividing heads and other special attachments for machines
Quick Answer: Dividing heads and other special attachments for machines imported under HS 846630 enter the UK at 0.00%, the EU at 1.20%, and the US with rates varying from 2.9% to 35%, with many free trade agreements offering duty-free entry. This classification covers specialized accessories designed to enhance the functionality of machine tools, such as those used for precise angular division or for holding workpieces during machining operations. Importers should be aware of the significant duty rate disparities across major markets, necessitating careful consideration of origin and applicable trade agreements. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost optimization.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8466300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8466300000 | 1.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 846630 | — | — | — |
| 84663060 | 2.9% | Free (17 programs) | — |
| 8466306085 | — | — | ["No."] |
| 8466301000 | 3.7% | Free (17 programs) | ["No."] |
| 8466306040 | — | — | ["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 8466.30?
Imports of Dividing heads and other special attachments for 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 to Classify This HS Code?
What products does HS 846630 cover?
This subheading covers dividing heads and other specialized attachments designed for use with machine tools, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. These attachments are specifically engineered to perform particular operations, such as indexing, milling, or drilling, with high precision. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are auxiliary devices that enhance the functionality of a base machine tool, enabling it to perform more complex or specialized tasks. Examples include rotary tables, indexing heads, and specialized vices that are integral to the operation of the machine tool.
What falls outside HS 846630?
The following products are excluded from HS 846630: general-purpose workholding devices that are not specifically designed for a particular machine tool operation, such as standard bench vices or clamps not intended for direct integration with a machine tool's indexing or feeding mechanisms. Also excluded are spare parts for machine tools that do not constitute specialized attachments, and complete machine tools themselves, which are classified under other headings in Chapter 84. For instance, a simple drill bit or a standard milling cutter would not fall under this subheading, nor would a standalone power supply unit for a machine tool.
What are common classification mistakes for HS 846630?
A common error is the misclassification of general-purpose accessories or tools as specialized attachments. For example, a standard chuck that can be used on various types of machinery, rather than a specialized indexing chuck for a particular milling machine, might be incorrectly classified here. This often arises from a misunderstanding of the "special attachments" criterion, which implies a degree of integration or specific functional purpose with a machine tool. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the specific function and design of the item.
How should importers classify products under HS 846630?
The correct procedure for classifying products under HS 846630 involves a thorough examination of the item's design, intended use, and degree of integration with a machine tool. Importers and customs brokers should consult the official nomenclature, including Explanatory Notes from the WCO, and specific national tariff schedules like the USITC HTS or EU TARIC. It is crucial to determine if the item is a "dividing head" or another "special attachment" that enhances the machine tool's specific operational capabilities, rather than a general accessory. Reviewing technical specifications and product literature is essential to confirm its specialized nature.
How is the duty calculated for products under HS 846630?
A specialized indexing head for a CNC milling machine, weighing 50 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 (HTS) under subheading 8466.30. The calculation is: 5.0% × $2,500 USD = $125.00. This rate applies to goods imported from countries not benefiting from preferential trade agreements with the United States.
Which trade agreements reduce duties for HS 846630?
Several free trade agreements may reduce the applicable duty rate for HS 846630, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free treatment for eligible goods from designated developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction and the origin of the goods.
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FAQ
What are the typical import duty rates for HS code 846630 (Dividing heads and other special attachments for machines)?
The Most Favored Nation (MFN) duty rate for HS code 846630 can vary. For instance, the USITC Harmonized Tariff Schedule lists a rate of 2.9% ad valorem for goods from most countries. However, preferential rates are available under various trade agreements. For example, goods from Australia (AU), Chile (CL), or South Korea (KR) might enter duty-free (Free). It is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements for the exact rate.
How is the import duty for HS code 846630 calculated, and can you provide an example?
The duty for HS code 846630 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 dividing head valued at $10,000 is imported from a country with a 2.9% MFN duty rate, the duty would be calculated as: $10,000 (Value) × 0.029 (Duty Rate) = $290.00. If the item is subject to a specific duty (e.g., per unit), the calculation would be rate per unit × number of units.
What are the key classification criteria for goods to be classified under HS code 846630?
HS code 846630 covers 'Dividing heads and other special attachments for machines'. The primary classification criterion is that the item must be an attachment or accessory specifically designed for use with machines of Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Dividing heads are used for precise angular indexing of workpieces. 'Other special attachments' refers to specialized tools or devices that enhance the functionality of a machine tool, such as specialized chucks, rotary tables, or indexing fixtures, not general-purpose accessories.
Which common trade agreements offer preferential duty rates for HS code 846630, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS code 846630. For example, agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others listed under the 'Free' rate often grant duty-free entry. To claim these preferences, importers typically need to provide a Certificate of Origin or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. Always verify the specific requirements of the relevant Free Trade Agreement (FTA).
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing items under HS code 846630?
While a commercial invoice, packing list, and bill of lading are standard import documents, for HS code 846630, additional documentation might be required depending on the importing country and the nature of the attachment. This could include technical specifications or brochures to verify that the attachment is indeed 'special' and designed for specific machinery under Chapter 84. If claiming preferential duty rates, a Certificate of Origin is essential. Importers should also be prepared for potential requests for proof of value or country of origin verification by customs authorities.