HS 847350 Parts and accessories equally suitable for use with machines of two or more of the headings 8470 to 8472
Quick Answer: Parts and accessories equally suitable for machines of headings 8470 to 8472 enter the UK at 0.00%, the EU at 0.00%, and the US at Free or 35% under the MFN rate. This classification applies to components designed for use with a range of office machines, including calculating machines, accounting machines, cash registers, postage-franking machines, ticket-issuing machines, and other similar machines. These could include items like keyboards, printers, or power supplies that are not specific to a single machine type within the specified headings. Importers should carefully verify the intended use and compatibility of the parts to ensure correct classification. According to CustomTariffs data, duty rates can vary significantly, particularly in the US, necessitating careful review of specific tariff lines.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473502000 | 0.00 % | — | — |
| 8473500000 | — | — | — |
| 8473508000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473500000 | 0.00 % | — | — |
| 8473502000 | 0.00 % | — | — |
| 8473508000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8473503000 | Free | — | ["No."] |
| 8473509000 | Free | — | ["kg"] |
| 847350 | — | — | — |
| 8473506000 | 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 847350 cover?
This subheading covers parts and accessories that are equally suitable for use with machines of two or more of the headings 8470 to 8472, as per the World Customs Organization's Harmonized System Nomenclature. This includes components for calculating machines, accounting machines, electronic mail sorting machines, postage-franking machines, cheque-writing machines, and machines for typing, and for combining typing and calculating, as well as parts and accessories for cash registers, not incorporating a printing device, and parts and accessories for calculating machines, including accounting machines, electronic mail sorting machines, postage-franking machines, cheque-writing machines, and machines for typing, and for combining typing and calculating. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for multi-purpose components.
What falls outside HS 847350?
The following products are excluded from HS 847350: parts and accessories specifically designed for machines falling under only one of the headings 8470 to 8472, as well as complete machines themselves. For instance, a keyboard exclusively for a specific model of accounting machine would not be classified here. Similarly, a power supply unit designed only for a postage-franking machine would be classified under the specific machine's heading or a more general parts heading if applicable. Items not related to the machines listed in headings 8470-8472, such as general office supplies or unrelated electronic components, are also excluded.
What are common classification mistakes for HS 847350?
A common error is misinterpreting the "equally suitable for use with machines of two or more of the headings 8470 to 8472" criterion. Importers may incorrectly classify a part that is primarily intended for a single machine within this range, or a part that is generic and could fit many types of office equipment but not specifically those in the specified headings. Adherence to General Interpretative Rule 3(c) of the Harmonized System, which states that goods should be classified by the essential character of the good, and the Explanatory Notes to HS 8473 are crucial to avoid misclassification.
How should importers classify products under HS 847350?
The correct procedure for classifying products under HS 847350 involves a thorough examination of the part or accessory's intended use. Importers and customs brokers must determine if the item can function with machines from at least two different headings within the 8470-8472 range. Reviewing technical specifications, manufacturer documentation, and cross-referencing with official tariff databases like the USITC HTS or EU TARIC is essential. If a part is demonstrably interchangeable and functional across multiple machine types within the specified headings, then 847350 is the appropriate classification.
How is the duty calculated for products under HS 847350?
A specific example: A set of replacement print heads, weighing 0.5 kg and declared at a customs value of $200 USD, intended for use with both an electronic mail sorter (8472) and a postage-franking machine (8472), would attract a US duty. Assuming the Most Favored Nation (MFN) duty rate for this item under the USITC HTS is 3.7% ad valorem, the calculated duty would be $7.40 USD (3.7% × $200 USD). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 847350?
Several free trade agreements may reduce the applicable duty rate for HS 847350, including the United States-Mexico-Canada Agreement (USMCA) and agreements with countries like South Korea. Under USMCA, eligible parts originating from Canada or Mexico can be imported duty-free. To claim preference, a valid USMCA certification of origin is required. For goods originating from South Korea, preferential rates may apply under the Korea-United States Free Trade Agreement, necessitating a certificate of origin or a declaration from the exporter.
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FAQ
What is the import duty rate for HS code 847350?
The Most Favored Nation (MFN) duty rate for HS code 847350, covering parts and accessories equally suitable for machines of headings 8470 to 8472 (e.g., calculating machines, accounting machines, cash registers, postage-franking machines, cheque-writing machines, data-recording machines, ticket-issuing machines and similar machines, incorporating a calculating device), is typically 0.00% ad valorem in many jurisdictions, including the United States. However, it is crucial to verify the specific duty rate applicable in the importing country's tariff schedule, as rates can vary. For instance, the EU TARIC database or the UK Trade Tariff should be consulted for European Union and United Kingdom importations, respectively. Always refer to the official tariff schedule of the destination country for the most accurate and up-to-date information.
How is the duty calculated for HS code 847350 if a duty were applicable?
While the MFN duty rate for HS 847350 is often 0.00%, if a specific tariff provision imposed a duty, it would typically be calculated on an ad valorem basis. This means the duty is a percentage of the declared customs value of the goods. For example, if a hypothetical duty rate of 3.5% ad valorem applied to a shipment of parts for an accounting machine valued at $10,000, the duty would be calculated as: $10,000 (customs value) × 0.035 (duty rate) = $350. It is essential to use the correct customs value, which generally includes the cost of the goods, insurance, and freight (CIF) to the point of importation, as per World Trade Organization (WTO) valuation rules.
What are the classification criteria for HS code 847350?
HS code 847350 is designated for 'Parts and accessories equally suitable for use with machines of two or more of the headings 8470 to 8472'. The key classification criterion is that the part or accessory must be designed to be compatible with and usable with machines falling under at least two different headings within the 8470-8472 range. These headings cover a variety of office machines, including calculating machines, accounting machines, cash registers, postage-franking machines, cheque-writing machines, data-recording machines, ticket-issuing machines, and similar machines, often incorporating a calculating device. If a part is exclusively designed for a machine of only one heading, it would be classified elsewhere, typically under the heading for the machine itself or a more specific part heading if available.
Are there any preferential duty rates or trade agreements that commonly affect HS code 847350?
Yes, preferential duty rates under various trade agreements can affect HS code 847350. For example, goods originating from countries that are signatories to Free Trade Agreements (FTAs) with the importing country may qualify for reduced or zero duty rates, even if the standard MFN rate is not 0.00%. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement) or FTAs between the EU and third countries. It is imperative for importers and customs brokers to consult the specific trade agreement provisions and the relevant customs authority's guidance to determine eligibility and required documentation for preferential treatment.
What documentation is typically required when importing goods under HS code 847350?
While the specific documentation can vary by importing country and the nature of the goods, common requirements for importing parts and accessories under HS code 847350 include: a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list enumerating the contents of each package; a bill of lading or air waybill as the transport document; and potentially a Certificate of Origin, especially if claiming preferential duty rates under a trade agreement. For HS 847350, it is also advisable to have technical documentation or product specifications that demonstrate the 'equally suitable' nature of the parts for machines falling under two or more headings from 8470 to 8472, as this is a key classification criterion. Customs authorities may request additional documentation to verify compliance with import regulations.