HS 847431 Mixing or kneading machines

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What products does HS 847431 cover?

This subheading covers machines and appliances specifically designed for mixing or kneading, essential for processes in various industries. According to the WCO Harmonized System Explanatory Notes and official tariff definitions, this includes devices like concrete mixers, dough mixers, and mortar mixers, provided their primary function is the mechanical agitation and blending of materials. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that machines whose sole or principal function is mixing or kneading fall within this category, irrespective of their size or power source.

What falls outside HS 847431?

The following products are excluded from HS 847431: machines where mixing or kneading is only an incidental function, such as certain types of food grinders or processing equipment that also perform other operations like cutting or separating. For instance, industrial food processors that primarily chop or emulsify, even if some mixing occurs, are typically classified elsewhere. Similarly, construction equipment that incorporates mixing as a secondary function, like excavators with mixing attachments, would not be classified here. Machines for mixing liquids only, unless specifically designed for industrial mixing applications, may also be classified under different headings.

What are common classification mistakes for HS 847431?

A common error is misclassifying machines that perform multiple functions, incorrectly assigning them to 847431 when mixing is not their principal purpose. This often occurs with complex industrial equipment where the primary function might be, for example, extrusion or molding, with mixing being a preparatory step. Adherence to General Interpretative Rule 3(b) of the Harmonized System, which dictates classification based on the essential character of the good when it has multiple components or functions, is crucial. Importers may also overlook specific exclusions for laboratory or domestic-use mixers.

How should importers classify products under HS 847431?

The correct procedure for classifying products under HS 847431 involves a thorough examination of the machine's design, intended use, and primary function. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the WCO. Key considerations include whether the machine's sole or principal purpose is mixing or kneading. If the machine performs multiple functions, determine which function provides the essential character of the product, often guided by the machine's construction and operational sequence.

How is the duty calculated for products under HS 847431?

A concrete mixer weighing 500 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value: 5% of $2,500 = $125.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8474.31.0000. For other jurisdictions, the specific duty rate and basis of calculation (ad valorem, specific, or compound) would need to be verified in their respective tariff schedules.

Which trade agreements reduce duties for HS 847431?

Several free trade agreements may reduce the applicable duty rate for HS 847431, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible mixers originating from Canada or Mexico can receive a duty rate of Free. To claim this preference, a self-certified origin statement is typically required. Additionally, for goods originating from countries benefiting from the Generalized System of Preferences (GSP) in certain jurisdictions, preferential rates, often Free, may apply, requiring a GSP Form A. Documentation requirements vary by agreement and importing country.

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