HS 847340 Parts and accessories of the machines of heading 8472
Quick Answer: Parts and accessories for machines of heading 8472, such as automatic teller machines (ATMs), postage-franking machines, and envelope-addressing machines, enter the UK duty-free, the EU duty-free, and the US with varying rates, including 35% and 2% ad valorem, and duty-free under the Most Favored Nation (MFN) status for certain items. This classification is crucial for ensuring accurate tariff application on components used in specialized office machinery. Importers and customs brokers should consult specific national tariff schedules for precise duty rates applicable to their particular goods. CustomTariffs aggregates this information to aid in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473400000 | — | — | — |
| 8473401000 | 0.00 % | — | — |
| 8473408000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473400000 | 0.00 % | — | — |
| 8473401000 | 0.00 % | — | — |
| 8473408000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473401000 | Free | — | ["No."] |
| 847340 | — | — | — |
| 8473404100 | 2% | Free (17 programs) | ["kg"] |
| 8473408600 | Free | — | ["kg"] |
| 8473402100 | Free | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8473.40?
Imports of Parts and accessories of the machines of heading 8472 may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 847340 cover?
This subheading covers parts and accessories specifically designed for machines classified under heading 8472, which includes office machines such as calculating machines, accounting machines, postage-franking machines, stamp-cancelling machines, and machines for numbering, check-writing, date-stamping, and similar purposes. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes components like printing heads, paper feed mechanisms, keyboards, and power supplies exclusively intended for these office machines.
What falls outside HS 847340?
The following products are excluded from HS 847340: general-purpose parts and accessories that are not specifically designed for machines of heading 8472, such as standard screws, nuts, bolts, or generic electrical components. Also excluded are parts for computers (heading 8471), printing machinery (heading 8443), or other office equipment not falling under heading 8472. For example, a universal power adapter not exclusively made for a specific 8472 machine would be classified elsewhere, likely under heading 8504.
What are common classification mistakes for HS 847340?
A common error is classifying parts that are not exclusively for machines of heading 8472 under this subheading. For instance, a general-purpose keyboard that can be used with computers and other devices, but is not specifically designed for a postage-franking machine, would not fall under 847340. This often occurs when importers do not adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, and provided that the headings or Notes do not require otherwise, according to the relative GRI.
How should importers classify products under HS 847340?
The correct procedure for classifying products under HS 847340 involves first identifying the specific office machine (heading 8472) 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 as fitting within the scope of heading 8473 and subheading 847340. Verification of the manufacturer's specifications and product literature is crucial to ensure the item's exclusive intended use.
How is the duty calculated for products under HS 847340?
A replacement print head for a postage-franking machine, weighing 0.2 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 customs value ($150 USD × 10% = $15.00). This calculation adheres to the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8473.40.9000.
Which trade agreements reduce duties for HS 847340?
Several free trade agreements may reduce the applicable duty rate for HS 847340, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain 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 jurisdiction's requirements.
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FAQ
What is the import duty for HS code 847340 (Parts and accessories of machines of heading 8472) in the United States?
Under the Harmonized Tariff Schedule of the United States (HTSUS), parts and accessories of the machines of heading 8472 (such as office machines like postage-stamp or envelope-addressing machines, check-writing machines, paper-shredding machines, and automatic ticket-issuing machines) are generally classified under HS code 8473.40. The standard Most Favored Nation (MFN) duty rate for this classification is 0.00% ad valorem. However, it is crucial to verify the specific tariff schedule for any potential changes or special trade programs that might apply. Importers should consult the US International Trade Commission (USITC) website for the most current tariff information.
How is the duty calculated for HS code 847340 if a duty were applicable?
While the MFN duty for HS code 8473.40 is often 0.00%, if a specific tariff provision or trade agreement imposed a duty, it would typically be calculated as either an ad valorem rate (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 import valued at $10,000, the duty would be calculated as: 3.5% of $10,000 = $350. Alternatively, if a specific duty of $0.50 per unit applied to 100 units, the duty would be: $0.50/unit * 100 units = $50. Always refer to the applicable tariff schedule for the correct duty basis and rate.
What are the classification criteria for parts and accessories under HS code 847340?
To be classified under HS code 847340, an item must be a part or accessory specifically designed for or intended for use with machines covered by HS heading 8472. Heading 8472 includes automatic machines for numbering, check-writing, envelope-addressing, stamp-affixing, date-stamping, or similar functions; office-type machines for dispensing postage stamps; franking machines; envelope-opening, closing or sealing machines, and envelope-opening, closing, sealing or franking machines; and paper-shredding machines. The part or accessory must not be more specifically classified elsewhere in the tariff schedule. For instance, general-purpose tools or components not exclusive to these machines would not fall under this heading.
Are there any preferential duty rates for HS code 847340 under common trade agreements?
The applicability of preferential duty rates for HS code 847340 depends entirely on the specific trade agreement between the importing country and the exporting country. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods may receive preferential treatment. In the European Union, goods from countries with an Association Agreement or a Free Trade Agreement (FTA) might benefit from reduced or zero duties. Similarly, the UK has FTAs with various countries. Importers must consult the relevant trade agreement text and the specific country's tariff database (e.g., EU TARIC, UK Trade Tariff, USITC HTS) to determine eligibility and required proof of origin, such as a Certificate of Origin.
What documentation is typically required when importing goods classified under HS code 847340?
Standard documentation for importing parts and accessories under HS code 847340 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. If preferential duty rates are claimed under a trade agreement, a Certificate of Origin or other proof of origin as stipulated by the agreement is mandatory. Customs brokers may also require technical specifications or product literature to verify the classification and ensure the parts are indeed for machines of heading 8472. It is advisable to check the specific import regulations of the destination country and consult with a customs broker for precise requirements.