HS 847021 Other electronic calculating machines
Quick Answer: Electronic calculating machines imported under HS 847021 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN rate) or 35%. This code covers electronic calculating machines, excluding those with printing functions, such as basic calculators, scientific calculators, and electronic adding machines. Importers should note the significant duty rate disparity in the US, which may necessitate careful consideration of origin and trade agreements. 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 |
|---|---|---|---|
| 8470210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8470210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8470210000 | 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 to Classify This HS Code?
What products does HS 847021 cover?
This subheading covers other electronic calculating machines, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes devices primarily designed for performing arithmetic operations electronically, such as desktop calculators, handheld electronic calculators, and printing calculators, provided they are not specifically covered by more precise subheadings within 8470. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that these machines must operate using electronic circuits and display results digitally or via printout, distinguishing them from mechanical calculators or devices with broader computing functions.
What falls outside HS 847021?
The following products are excluded from HS 847021: mechanical calculators, which are classified under HS 847010; electronic devices that are primarily computers, even if they can perform calculations (classified under HS 8471); cash registers (HS 847030); and machines that combine calculating functions with other primary functions, such as electronic diaries or personal organizers that are not predominantly calculating machines. Devices that are essentially electronic notebooks or data loggers, even if they possess basic calculation capabilities, are typically classified elsewhere based on their principal function.
What are common classification mistakes for HS 847021?
A common error is misclassifying advanced electronic calculators that incorporate features beyond simple arithmetic, such as graphing capabilities or programming functions, which might warrant classification under HS 8471 if their primary function is more akin to a computer. Another mistake involves confusing printing calculators with standalone printers or other office equipment. Adherence to General Rule of Interpretation (GRI) 3(b) for compound products, which prioritizes the essential character of the good, is crucial to avoid misclassification.
How should importers classify products under HS 847021?
The correct procedure for classifying products under HS 847021 involves a thorough examination of the product's primary function and capabilities. Importers and customs brokers should consult the official HS Nomenclature, relevant national tariff schedules like the USITC HTS or EU TARIC, and any available Explanatory Notes. Key considerations include whether the device is primarily for calculation, its method of operation (electronic), and the absence of more specific classification criteria for computers or other machines. A detailed product description and technical specifications are essential.
How is the duty calculated for products under HS 847021?
A Casio FX-991EX scientific calculator, declared at a customs value of $30.00 USD and weighing 0.5 kg, would attract a US duty of $2.10. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($30.00 × 0.07 = $2.10). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, which lists HS 847021 with a 7.0% ad valorem duty for most origins.
Which trade agreements reduce duties for HS 847021?
Several free trade agreements may reduce the applicable duty rate for HS 847021, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for eligible originating goods from member countries like Japan. To claim these preferences, a self-certified origin statement or a specific origin declaration is typically required, depending on the agreement and jurisdiction.
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FAQ
What is the standard import duty rate for HS code 847021, "Other electronic calculating machines"?
The standard Most Favored Nation (MFN) duty rate for HS code 847021 in the United States is 0.00%. This means that generally, no duty is applied to these goods when imported into the U.S. under the MFN tariff. It is crucial to verify the applicable duty rate at the time of import, as tariff schedules can be updated. For other countries, the rates can differ significantly. For example, the UK Trade Tariff lists a duty rate of Free for this code under the UK Global Tariff. Always consult the specific tariff schedule of the importing country.
Are there preferential duty rates available for HS code 847021 under trade agreements?
Preferential duty rates under trade agreements are country-specific. For instance, goods classified under HS 847021 may be eligible for reduced or eliminated duties if imported into the European Union from countries with which the EU has a Free Trade Agreement (FTA), as reflected in the EU TARIC database. Similarly, the USMCA (United States-Mexico-Canada Agreement) may offer preferential treatment for qualifying goods originating from Canada or Mexico. Importers should consult the relevant trade agreement text and the importing country's customs authority to determine eligibility and required proof of origin.
What are the key classification criteria for goods to be classified under HS code 847021?
HS code 847021 falls under the heading 8470, which covers "Calculating machines and pocket-size machines with a calculating function; accounting machines, postage-franking machines, typewriters, other machines for writing by means of optical devices, etc.". Specifically, 8470.21 covers "Other electronic calculating machines". The primary criteria for classification under this code are that the machine must be electronic and possess a calculating function. It excludes machines primarily designed for other functions (e.g., word processing) even if they have a basic calculating capability. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing these machines.
How is the import duty calculated for HS code 847021 if a duty rate applies?
Import duty calculation typically involves either an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit). For HS code 847021, if a duty were applicable, it would most commonly be an ad valorem rate. For example, if a country applied a 5% ad valorem duty on electronic calculators valued at $100, the duty would be calculated as: 5% of $100 = $5.00. The value used for duty calculation is usually the customs value, which includes the cost of the goods, insurance, and freight (CIF) up to the point of importation. Always confirm the exact valuation method and duty rate with the importing country's customs regulations.
What documentation is typically required when importing goods under HS code 847021?
Standard import documentation for HS code 847021 generally includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Some countries may also require specific product safety or compliance certifications. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to facilitate smooth customs clearance.