HS 846791 Parts
Quick Answer: Parts for pneumatic, hydraulic, or electric hand tools imported under HS 846791 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 27.5% ad valorem. This classification specifically covers components and spare parts designed for use with hand-held tools that operate via pneumatic, hydraulic, or electric power, such as drills, grinders, or sanders. Importers should verify the specific duty rate applicable in the destination country, as rates can vary significantly. 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 |
|---|---|---|---|
| 8467910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8467910000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8467910100 | Free | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 846791 cover?
This subheading covers parts and accessories specifically designed for use with hand-held tools of heading 8467, which includes pneumatic, electric, or other powered hand tools. 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 database, this includes components such as casings, gears, chucks, blades, bits, and other essential elements that are not complete machines themselves but are integral to the functioning of these hand tools.
What falls outside HS 846791?
The following products are excluded from HS 846791: complete hand-held tools of heading 8467, such as drills, saws, or grinders; general-purpose tools or parts not specifically designed for powered hand tools; spare parts for stationary machinery; and components that are not exclusively or principally used with hand-held powered tools. For instance, a universal motor that could be used in various appliances, or a standard bolt and nut not specifically manufactured for a power tool, would be classified elsewhere, often under chapters related to electrical machinery or general hardware.
What are common classification mistakes for HS 846791?
A common error is misclassifying parts that are also suitable for use with non-powered hand tools or general machinery. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a part is designed for a powered hand tool of heading 8467, it belongs here. However, if a part is more general in nature or primarily intended for a different type of equipment, it should be classified accordingly, even if it could technically fit into a powered hand tool.
How should importers classify products under HS 846791?
The correct procedure for classifying products under HS 846791 involves a thorough examination of the part's design, intended use, and material composition. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to the Explanatory Notes of the WCO Harmonized System. It is crucial to determine if the part is specifically manufactured for and exclusively or principally used with a hand-held powered tool falling under heading 8467.
How is the duty calculated for products under HS 846791?
A set of 5 replacement drill bits for a cordless drill, weighing 0.2 kg and declared at a customs value of $25 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value: 5% of $25 = $1.25. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 8467.91.90 (parts and accessories for electric hand tools).
Which trade agreements reduce duties for HS 846791?
Several free trade agreements may reduce the applicable duty rate for HS 846791, 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 zero duties for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8467.91 (Parts for pneumatic, electric or other tools)?
The import duty rates for HS code 8467.91, which covers parts for pneumatic, electric or other tools of heading 8467, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 1.70%. However, preferential rates may apply under trade agreements. The EU's TARIC system and the UK's Trade Tariff also list specific rates, which can range from Free to substantial ad valorem duties, such as 27.5% in some instances. Importers should always verify the specific rate applicable to their country of import and any relevant trade agreements.
How is the import duty for HS code 8467.91 calculated, and can you provide an example?
The duty calculation for HS code 8467.91 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem duty, the calculation is: Duty Amount = (Customs Value of Goods × Duty Rate). For example, if the MFN duty rate in the US is 1.70% and you import parts valued at $10,000, the duty would be $10,000 × 0.0170 = $170. Some countries may also apply specific duties or a combination. Always refer to the specific tariff schedule for the exact calculation method.
What documentation is typically required when importing parts classified under HS code 8467.91?
When importing parts under HS code 8467.91, standard customs documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the parts; a packing list; and a bill of lading or air waybill. Depending on the origin and destination, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. It is also crucial to have technical specifications or product literature that clearly identifies the parts and their intended use with the tools of heading 8467 to support the HS classification.
Are there common trade agreements that offer reduced or duty-free entry for parts classified under HS code 8467.91?
Yes, numerous trade agreements can affect the duty rates for HS code 8467.91. For instance, under the United States-Mexico-Canada Agreement (USMCA), parts originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, agreements like the EU's Free Trade Agreements with various countries, or the UK's post-Brexit trade deals, often provide preferential tariffs. Importers must consult the specific provisions of applicable trade agreements and ensure their goods meet the relevant rules of origin to benefit from these reduced or free rates.
What are the key criteria for classifying items as 'Parts' under HS code 8467.91, as opposed to finished tools or other components?
The classification of items under HS code 8467.91 as 'Parts' hinges on their specific function and design. According to the Explanatory Notes of the Harmonized System (WCO), parts are generally identifiable by their form or specific use, and they are not readily usable for purposes other than forming part of the tools of heading 8467. This means components like specific drill bits, sanding pads, or motor housings designed exclusively for pneumatic or electric tools of heading 8467 would fall under this code. Items that are general-purpose (e.g., standard screws, nuts, bolts) or are themselves finished tools would be classified elsewhere.