HS 847420 Crushing or grinding machines
Quick Answer: Crushing or grinding machines imported under HS 847420 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 3.5% ad valorem. This HS code encompasses machinery specifically designed for the size reduction of materials through crushing or grinding processes. Examples include jaw crushers, hammer mills, and ball mills used in industries such as mining, construction, and food processing. Importers should be aware of the significant duty rate disparity in the US compared to the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84742000 | Free | — | — |
| 8474200010 | — | — | ["No."] |
| 8474200050 | — | — | ["No."] |
| 8474200070 | — | — | ["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 847420 cover?
This subheading covers machines and apparatus for crushing or grinding. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes equipment designed to reduce the size of solid materials through mechanical action, such as impact, attrition, or compression. Examples include jaw crushers, cone crushers, hammer mills, ball mills, and roller mills used in various industries like mining, construction, and chemical processing. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for machinery primarily intended for size reduction.
What falls outside HS 847420?
The following products are excluded from HS 847420: machines for the treatment of materials by a process involving a change of temperature, such as furnaces and ovens (heading 8417 or 8514); machines for mixing (heading 847430); machines for separating solid materials by screening, sorting, or washing (heading 847410); and machines for pulverizing or grinding foodstuffs or beverages (typically classified in heading 8438).
What are common classification mistakes for HS 847420?
A common error is misclassifying machines that perform multiple functions. For instance, if a machine primarily crushes but also significantly mixes, its classification may depend on the principal function as per General Interpretative Rule 3. Another mistake is classifying grinding machines for specific applications, such as those for coffee or spices, under this heading when they belong to more specific headings like 8438. Always refer to the Explanatory Notes and the General Rules for the Interpretation of the Harmonized System (GRI) for accurate classification.
How should importers classify products under HS 847420?
The correct procedure for classifying products under HS 847420 involves a thorough examination of the machine's primary function and design. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes for heading 8474. Identifying the specific type of crushing or grinding mechanism and its intended application is crucial. If uncertainty remains, seeking a binding ruling from the customs authority is advisable.
How is the duty calculated for products under HS 847420?
A Metso LT100 mobile jaw crusher, weighing 30,000 kg and declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($250,000 USD × 0.05 = $12,500). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 847420?
Several free trade agreements may reduce the applicable duty rate for HS 847420. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying machinery originating from Canada or Mexico can enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from member countries like Australia or Japan. Documentation typically required includes a self-certified origin statement for USMCA or a certificate of origin for other agreements, depending on the specific jurisdiction and its requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8474.20 (Crushing or grinding machines)?
Import duty rates for HS code 8474.20 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements like USMCA may also be 0.00%. Conversely, some countries may have higher rates; for instance, a rate of 3.5% ad valorem is not uncommon for certain origins or under specific trade regimes. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods and origin.
How is the import duty for HS code 8474.20 calculated, and can you provide an example?
Import duty for HS code 8474.20 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a machine classified under 8474.20 has a customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty amount would be $10,000 * 0.035 = $350 USD. Some tariffs may also include specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation in the importing country's tariff.
What are the key classification criteria to ensure a machine is correctly classified under HS code 8474.20?
HS code 8474.20 covers 'Crushing or grinding machines'. The primary classification criterion is the machine's principal function: to reduce the size of solid materials through crushing (applying pressure or impact) or grinding (using abrasive surfaces or attrition). Machines designed for crushing or grinding minerals, rocks, concrete, glass, or other solid materials fall under this heading. Exclusions typically include machines for crushing or grinding foodstuffs or animal feed (which have their own headings), or machines where crushing/grinding is merely an incidental function.
What documentation is typically required for importing machines classified under HS code 8474.20?
Standard documentation for importing machines under HS code 8474.20 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the importing country and the nature of the machine, additional documents may be required, such as a certificate of origin to claim preferential duty rates, import licenses, or specific safety and compliance certificates (e.g., CE marking for the EU market). Importers and customs brokers should consult the importing country's customs authority for a comprehensive list.
Which major trade agreements might offer preferential duty rates for HS code 8474.20, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 8474.20. For example, the United States-Mexico-Canada Agreement (USMCA) often provides for 0.00% duty on qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may offer reduced or zero duties for imports from certain developing countries. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. This certificate is then submitted to customs authorities in the importing country to claim preferential treatment. Consulting the official text of the trade agreement and the importing country's customs regulations is essential.