HS 847321 Parts and accessories of the machines of heading 8470
Quick Answer: Parts and accessories for calculating machines, including electronic calculators, and accounting machines, cash registers, postage-franking, ticket-issuing and similar machines, all with a calculating device, imported under HS 847321 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, with a potential 35% duty rate also listed for the US. This classification specifically covers components and supplementary items for the machines detailed in heading 8470, such as keyboards, print heads, or power supplies designed for these devices. Importers should verify the specific subheadings and any applicable trade agreements or special provisions that might affect duty rates in their destination country, as CustomTariffs aggregates this information.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473210000 | — | — | — |
| 8473219000 | 0.00 % | — | — |
| 8473211000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473210000 | 0.00 % | — | — |
| 8473211000 | 0.00 % | — | — |
| 8473219000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473210000 | Free | — | ["kg"] |
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 847321 cover?
This subheading covers parts and accessories specifically designed for machines of heading 8470, which includes calculating machines, accounting machines, cash registers, postage-franking machines, ticket-issuing machines, and similar machines, incorporating a calculating device. 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 includes items such as printing mechanisms, keyboards, displays, and power supplies exclusively intended for these machines.
What falls outside HS 847321?
The following products are excluded from HS 847321: general-purpose electronic components that are not specifically designed for machines of heading 8470, such as standard resistors or capacitors, and parts for machines classified under other headings, like printers for computers (heading 8471) or parts for office machinery not incorporating a calculating device. Also excluded are complete machines of heading 8470 themselves, or accessories that are not integral to the functioning of the calculating or accounting machines.
What are common classification mistakes for HS 847321?
A common error is classifying general-purpose electronic components or parts for other types of office machinery under this subheading. For instance, a keyboard designed for a personal computer would not fall under 847321, even if it could technically be connected to a machine of heading 8470. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid misclassification.
How should importers classify products under HS 847321?
The correct procedure for classifying products under HS 847321 involves first identifying the specific machine from heading 8470 for which the part or accessory is intended. Importers and customs brokers must then consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm that the part or accessory is explicitly listed or described within the scope of subheading 8473.21, ensuring it is not more specifically classified elsewhere.
How is the duty calculated for products under HS 847321?
A replacement print head for a cash register, weighing 0.5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $150 USD equals $15.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8473.21.
Which trade agreements reduce duties for HS 847321?
Several free trade agreements may reduce the applicable duty rate for HS 847321, including the United States-Mexico-Canada Agreement (USMCA), where qualifying parts originating from Canada or Mexico may be eligible for duty-free entry. For goods originating from the United Kingdom, preferential rates may apply under the UK-US Free Trade Agreement (though currently not fully ratified for all goods, historical preferences may exist). Documentation typically required for USMCA is a self-certified origin statement, while for other agreements, a EUR.1 movement certificate might be necessary.
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FAQ
What are the primary duty rates for HS code 8473.21, covering parts and accessories for calculating machines?
The duty rates for HS code 8473.21 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the Harmonized Tariff Schedule of the United States (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) may also apply, often resulting in duty-free entry. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The USITC HTS is a primary source for US import duties.
How is the import duty for HS 8473.21 calculated, and can you provide an example?
Import duties for HS code 8473.21 are typically calculated based on the customs value of the imported goods, often using an ad valorem rate (a percentage of the value). For instance, if a shipment of calculator parts has a declared customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the import duty would be calculated as: $10,000 (customs value) * 0.035 (duty rate) = $350.00. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the basis of duty calculation in the destination country's tariff.
What documentation is typically required when importing goods classified under HS 8473.21?
When importing parts and accessories for calculating machines under HS code 8473.21, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the origin and destination, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers and customs brokers should also be prepared to provide technical specifications or product literature to substantiate the classification if requested by customs authorities.
Are there specific classification criteria that distinguish parts and accessories of calculating machines (8473.21) from other machine parts?
Yes, the key classification criterion for HS code 8473.21 is that the parts and accessories must be specifically designed for or exclusively used with machines of heading 8470 (which covers calculating machines, accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device). This means the part must be integral to the function of a calculating machine, such as printing mechanisms, display components, or keypads specifically made for these machines. Parts that are generic and could be used in a variety of machines, or are not specific to calculating machines, would be classified elsewhere, likely under a more general heading for machine parts.
Which major trade agreements might offer preferential duty rates for HS 8473.21 imports, and how can importers leverage them?
Several trade agreements can provide preferential duty rates for goods classified under HS 8473.21. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and the KORUS FTA (US-Korea Free Trade Agreement) which may offer reduced or zero duties on qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with partner countries can also impact duties within the EU. To leverage these agreements, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess a valid Certificate of Origin or equivalent declaration issued by the exporter. Consulting the official tariff database of the importing country (e.g., EU TARIC for the EU, UK Trade Tariff for the UK) and the relevant trade agreement text is essential.