HS 846799 Other
Quick Answer: Parts and accessories for portable power-operated tools, not elsewhere specified, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 27.5% ad valorem under the MFN rate. This residual classification applies to components and attachments for handheld tools that do not fit into more specific HS subheadings within Chapter 84. Importers and customs brokers should carefully review the specific nature of the part or accessory to ensure it is not classifiable elsewhere, as misclassification can lead to incorrect duty assessments. According to CustomTariffs data, the duty rates can vary significantly by jurisdiction, necessitating thorough due diligence for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8467990000 | 0.00 % | — | — |
| 8467990010 | 0.00 % | — | — |
| 8467990090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8467990000 | 1.70 % | — | — |
| 8467990010 | 1.70 % | — | — |
| 8467990090 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84679901 | Free | — | — |
| 8467990130 | — | — | ["No."] |
| 8467990190 | — | — | ["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 to Classify This HS Code?
What products does HS 846799 cover?
This subheading covers "Other" parts and accessories for pneumatic, electric, or other motor-driven hand tools of heading 8467. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category applies to components not specifically enumerated in preceding subheadings within 8467. For example, in the United States Harmonized Tariff Schedule (USHTS), it would encompass items like specialized chucks, adapters, or housings for tools that do not fit more precise classifications, provided they are solely or principally used with tools of heading 8467.
What falls outside HS 846799?
The following products are excluded from HS 846799: complete hand tools of heading 8467, such as drills, sanders, or saws, even if they are disassembled. Also excluded are general-purpose parts that are not specifically designed for tools of heading 8467, such as standard screws, nuts, or bolts that could be used in a wide variety of machinery. For instance, a generic power cord not specifically manufactured for a particular tool in 8467 would likely be classified elsewhere, often under Chapter 85.
What are common classification mistakes for HS 846799?
A common error is misinterpreting the "other" designation as a catch-all for any part associated with a tool. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify a part that has a more specific heading or subheading available, or they might classify a complete tool as a part. For example, classifying a motor that is sold separately but is designed to be a replacement part for a tool in 8467 would fall under 846799, but a motor designed for general industrial use would not.
How should importers classify products under HS 846799?
The correct procedure for classifying products under HS 846799 involves a thorough examination of the part's design, function, and intended use. Importers and customs brokers must first determine if the part is exclusively or principally intended for use with hand tools of heading 8467. If it is, and no more specific subheading within 8467 exists for that particular part, then 846799 is the appropriate classification. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC database, and reviewing explanatory notes is crucial for accurate determination.
How is the duty calculated for products under HS 846799?
A set of specialized drill bit holders weighing 0.5 kg and declared at a customs value of $100 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% × $100 USD = $3.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8467.99.90.
Which trade agreements reduce duties for HS 846799?
Several free trade agreements may reduce the applicable duty rate for HS 846799, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible parts originating from Canada or Mexico can receive a duty rate of Free. To claim this preferential rate, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP) in some jurisdictions, potentially offering reduced or Free duty rates, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 846799?
HS code 846799 covers 'Other' parts and accessories for portable tools, whether or not motorized. Duty rates vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. However, the EU's TARIC system shows rates that can range from 1.70% ad valorem for certain origins up to 27.5% ad valorem for others. The UK Trade Tariff also lists various rates depending on the origin. Always consult the specific tariff schedule of the destination country for the applicable duty.
How is the duty for HS code 846799 calculated, and can you provide an example?
The duty calculation for HS 846799 typically depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, the calculation is: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if importing parts valued at $10,000 USD into a country with a 1.70% ad valorem duty rate, the duty would be $10,000 × 0.0170 = $170.00. If a specific duty applies, it would be calculated per piece, kilogram, etc.
What documentation is typically required for importing goods classified under HS 846799?
Standard import documentation for HS 846799 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature to substantiate the classification if requested by customs authorities.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 846799?
Yes, trade agreements can significantly impact duty rates for HS 846799. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duty rates. To benefit from these preferential rates, importers must typically provide a valid certificate of origin demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. It is crucial to verify the specific provisions of applicable FTAs.
What are the criteria for classifying parts and accessories under HS 846799 versus other HS codes within Chapter 84?
HS code 846799 is a residual category for parts and accessories of portable tools of heading 8467 that are not specifically classified elsewhere. Classification hinges on identifying the specific tool (e.g., drills, sanders, grinders) to which the part or accessory belongs. If a part is unique to a specific type of tool covered by 8467 (e.g., a chuck for a drill), it falls under 8467.91 (for drills) or 8467.99 if it's a general accessory or part for other tools in 8467 not otherwise specified. If the part is for a non-portable tool or a tool not covered by heading 8467, it would be classified elsewhere.