HS 847090 Other
Quick Answer: Machines for calculating, accounting, cash registers, postage-stamp, ticket-printing and similar machines, incorporating a calculating device, other than those of heading 8469, imported under HS 847090 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates including Free and 35% ad valorem. This residual classification applies to calculating machines not specifically covered by other headings within Chapter 84. Importers should consult specific national tariff schedules, as the US, for instance, presents varied duty rates depending on the precise nature of the machine. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8470900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8470900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84709001 | Free | — | — |
| 8470900110 | — | — | ["No."] |
| 8470900190 | — | — | ["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 847090 cover?
This subheading covers "other" calculating or accounting machines, including pocket-size machines with calculating functions, and machines for recording, reproducing and printing sound, images or data, not elsewhere specified or included within heading 8470. 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 TARIC, this category acts as a residual for machines that perform calculations or data manipulation but do not fit the more specific descriptions of other subheadings within 8470, such as electronic calculators or cash registers.
What falls outside HS 847090?
The following products are excluded from HS 847090: machines that are primarily for recording, reproducing, or printing sound or images, such as audio recorders or video cameras (typically classified in Chapter 85), and machines that are primarily for data processing or storage without significant calculating functions, like dedicated data loggers or simple data entry terminals (often classified in 8471). Also excluded are devices where the calculating function is incidental to another primary function, such as a basic calculator integrated into a mobile phone, which would be classified based on the primary function of the mobile phone.
What are common classification mistakes for HS 847090?
A common error is misclassifying devices that have a calculating function but are primarily designed for a different purpose, such as specialized scientific instruments or industrial control equipment where calculation is a secondary feature. Another mistake involves incorrectly applying General Rule of Interpretation (GRI) 3(b) when a product could arguably fall under multiple headings; the Explanatory Notes to heading 8470 emphasize that the essential character of the machine must be that of a calculating or accounting device for it to be classified here. For instance, a sophisticated data analysis machine with a basic calculator function might be misclassified if its essential character is data processing.
How should importers classify products under HS 847090?
The correct procedure for classifying products under HS 847090 involves a thorough examination of the product's primary function and features, referencing the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. Importers and customs brokers must determine if the machine's essential character is that of a calculating or accounting device. If it performs calculations and does not fit into more specific subheadings of 8470 or other headings, then 847090 is the appropriate classification, ensuring all technical specifications and intended uses are documented.
How is the duty calculated for products under HS 847090?
A portable electronic device for calculating and data recording, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for items falling under HS 847090.
Which trade agreements reduce duties for HS 847090?
Several free trade agreements may reduce the applicable duty rate for HS 847090, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible originating goods from developing countries, such as Vietnam. To claim these preferential rates, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and importing jurisdiction.
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FAQ
What is the general import duty rate for HS code 847090 (Other calculating machines, accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device)?
The Most Favored Nation (MFN) duty rate for HS code 847090 in the United States is 0.00% ad valorem. For the European Union, under the TARIC system, the duty rate is also 0.00% ad valorem. In the United Kingdom, the duty rate is Free. However, importers must always verify the specific duty rate applicable at the time of import, as rates can change and preferential agreements may offer different terms.
How is the duty calculated for HS code 847090 if a duty were applicable?
While the current duty rates for HS code 847090 are generally 0.00% or Free, if a duty were applicable, it would typically be calculated on an ad valorem basis (a percentage of the item's value) or a specific rate (a fixed amount per unit). For example, if a hypothetical duty rate of 3.5% ad valorem applied to an imported machine valued at $1,000, the duty would be $1,000 \times 0.035 = $35.00. Importers and customs brokers must ensure accurate valuation and correct application of the duty rate.
What are the classification criteria for items falling under HS code 847090?
HS code 847090 is a residual category for 'Other' calculating machines, accounting machines, postage-franking machines, ticket-issuing machines, and similar machines, provided they incorporate a calculating device. Items are classified here if they do not fit into the more specific subheadings within HS Chapter 84, Heading 8470. Key criteria include the machine's primary function (calculating, accounting, ticketing, etc.) and the presence of an integrated calculating mechanism. For precise classification, consult the Explanatory Notes to the Harmonized System and national tariff schedules.
Are there any preferential duty rates available for HS code 847090 under trade agreements?
While the standard duty rates for HS code 847090 are often 0.00% or Free in major markets like the US, UK, and EU, importers should always investigate potential preferential rates under Free Trade Agreements (FTAs). For instance, if an item originates from a country with an FTA with the importing country, and meets the rules of origin, it may qualify for duty-free or reduced-duty entry. Documentation such as a Certificate of Origin is typically required to claim preferential treatment. Always check the specific terms of relevant trade agreements, such as USMCA or EU FTAs.
What documentation is typically required for importing goods classified under HS code 847090?
Standard import documentation for HS code 847090 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the nature of the 'other' machine and the importing country's regulations, additional documentation might be necessary. This could include product specifications, proof of origin for preferential duty claims, or specific declarations related to safety or technical standards. Customs brokers play a crucial role in ensuring all required documents are accurate and submitted on time to facilitate clearance.