HS 847432 Machines for mixing mineral substances with bitumen
Quick Answer: Machines for mixing mineral substances with bitumen imported under HS 847432 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 also applicable in the US. This code specifically covers equipment designed to combine materials like asphalt, aggregate, and binders for road construction and similar applications. Importers should be aware of the significant duty differential in the US, necessitating careful consideration of sourcing and potential tariff engineering. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474320000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474320000 | Free | — | ["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 to Classify This HS Code?
What products does HS 847432 cover?
This subheading covers machines specifically designed for mixing mineral substances with bitumen. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes asphalt mixers and plants used in road construction and maintenance. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing equipment that homogenizes aggregates like sand and gravel with bitumen to produce asphalt mixtures for paving applications.
What falls outside HS 847432?
The following products are excluded from HS 847432: general-purpose mixers not specifically designed for bitumen and mineral substances, such as concrete mixers (HS 847431) or food mixers (Chapter 84, various headings). Equipment for the separate processing of bitumen or mineral substances, or for the application of asphalt mixtures, also falls outside this scope. For instance, asphalt pavers (HS 8476) or bitumen heating tanks (HS 8419) are classified elsewhere.
What are common classification mistakes for HS 847432?
A common error is misclassifying general-purpose mixing machinery as specific bitumen mixers. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify machines that can mix various materials but are not primarily or exclusively designed for bitumen and mineral substances, leading to incorrect duty rates.
How should importers classify products under HS 847432?
The correct procedure for classifying machines for mixing mineral substances with bitumen involves a thorough examination of the machine's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. Confirming the primary function is the mixing of bitumen with mineral aggregates is crucial for accurate classification.
How is the duty calculated for products under HS 847432?
A mobile asphalt mixing plant weighing 25,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 847432. The calculation is: 5% × $150,000 = $7,500.
Which trade agreements reduce duties for HS 847432?
Several free trade agreements may reduce the applicable duty rate for HS 847432, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible asphalt mixing plants originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is required. The United Kingdom also offers preferential rates for goods originating from countries with which it has trade agreements, often requiring an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 847432, machines for mixing mineral substances with bitumen?
The import duty rates for HS code 847432 vary by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. In the European Union, under TARIC, the rate is 2.7% ad valorem. The United Kingdom's Trade Tariff lists a rate of 2.7% ad valorem. These rates are subject to change and may be affected by trade agreements or specific country of origin.
How is the duty calculated for HS 847432? Can you provide an example?
The duty for machines classified under HS 847432 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a machine is valued at $100,000 USD and the MFN duty rate is 2.5%, the import duty would be $100,000 * 0.025 = $2,500 USD. Always verify the specific duty rate applicable to your country of import and the declared value.
What are the key classification criteria for machines to be classified under HS 847432?
To be classified under HS 847432, machines must be specifically designed for mixing mineral substances (such as aggregates, sand, or gravel) with bitumen or asphalt. This typically includes asphalt mixing plants or pavers that perform this primary function. Machines that mix other substances or perform different primary functions, even if they involve bitumen, would likely fall under different HS codes. The WCO (World Customs Organization) Explanatory Notes provide further guidance on the scope of this heading.
Are there any preferential duty rates or trade agreements that commonly affect HS code 847432?
Yes, preferential duty rates can significantly affect the import duties for HS code 847432. For example, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods may benefit from reduced or zero duty rates. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that can offer preferential treatment. Importers should always investigate if their goods originate from a country with an applicable trade agreement to determine eligibility for preferential rates and any specific rules of origin requirements.
What documentation is typically required when importing machines classified under HS 847432?
When importing machines under HS code 847432, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the machine, additional documents may be necessary. This could include a certificate of origin to claim preferential treatment, technical specifications or manuals to verify classification, and potentially import licenses or permits if the machinery is subject to specific regulations. Consulting with a customs broker is advisable to ensure all requirements are met.