HS 847480 Other machinery
Quick Answer: Machinery imported under HS 847480 enters the UK and EU duty-free, while the US applies a 35% ad valorem duty rate for certain items. This residual classification, "Other machinery," is for equipment not specifically covered by preceding headings within Chapter 84 of the Harmonized System. It encompasses a broad range of machines used in various industries, such as construction, mining, and manufacturing, that do not fit into more precise categories. Importers should carefully review the specific subheadings within 847480 in each jurisdiction, as the 35% US rate is not universal across all goods classified here. CustomTariffs aggregates this data, highlighting the critical need for precise classification to avoid unexpected duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474809000 | 0.00 % | — | — |
| 8474800000 | — | — | — |
| 8474801000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474800000 | 0.00 % | — | — |
| 8474801000 | 0.00 % | — | — |
| 8474809000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474800010 | — | — | ["No."] |
| 8474800020 | — | — | ["No."] |
| 84748000 | Free | — | — |
| 8474800015 | — | — | ["No."] |
| 8474800080 | — | — | ["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 847480 cover?
This subheading covers "Other machinery" for the treatment of materials by a process involving the change of temperature, such as heating, cooling, or refrigeration, not elsewhere specified or included in Chapter 84. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses a broad range of specialized equipment used in various industrial processes, excluding those specifically enumerated in other subheadings of heading 8474.
What falls outside HS 847480?
The following products are excluded from HS 847480: machinery for sorting, crushing, grinding, or mixing earth, stones, ores, or other mineral substances; machinery for the continuous working of glass or working of glass by automatic means; and machinery for the manufacture of semiconductor devices. For instance, industrial ovens for drying or curing materials, if their primary function is not temperature treatment for material transformation as defined by the heading, or specific laboratory equipment for chemical analysis, would typically be classified elsewhere, often under headings related to their specific function or industry.
What are common classification mistakes for HS 847480?
A common error is misinterpreting the primary function of the machinery. For example, equipment that primarily performs mechanical operations like mixing or crushing, even if it involves some temperature change, might be incorrectly classified under 847480 if its core purpose aligns with other subheadings of 8474 or different headings entirely. Adherence to General Interpretative Rule 3(b) for composite goods or goods put up in sets for retail sale is crucial, ensuring classification is based on the essential character of the product.
How should importers classify products under HS 847480?
The correct procedure for classifying products under HS 847480 involves a thorough examination of the machinery's intended use and operational characteristics. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine if the product's function aligns with the description of "other machinery" for temperature treatment of materials. Detailed technical specifications, operational manuals, and product brochures are essential for accurate classification.
How is the duty calculated for products under HS 847480?
A batch of 50 industrial pizza ovens, each weighing 200 kg, declared at a customs value of $150,000 USD would attract a US duty of $15,000. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150,000 USD × 10% = $15,000). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 847480.9000.
Which trade agreements reduce duties for HS 847480?
Several free trade agreements may reduce the applicable duty rate for HS 847480, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated 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 jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 847480, 'Other machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or pellets), liquid or gas form; machinery for agglomerating, shaping or moulding solid mineral substances in powder or pellets; parts thereof'?
Duty rates for HS code 847480 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00% or Free. However, other countries may have different rates. For instance, the UK Global Tariff lists a standard rate of 3.5% ad valorem for this code. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. Always verify if preferential rates under Free Trade Agreements (FTAs) apply, which could further reduce or eliminate duties.
How is the import duty for HS code 847480 calculated, and can you provide an example?
The duty calculation for HS code 847480 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the goods. For example, if a machine classified under 847480 has a declared customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty amount would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350.00. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always confirm the basis of duty calculation with the destination country's customs authority.
What documentation is typically required when importing goods classified under HS code 847480?
When importing machinery under HS code 847480, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the nature of the machinery and the importing country's regulations, additional documents may be necessary. These could include certificates of origin, import licenses, safety compliance certificates (e.g., CE marking for the EU), or specific declarations related to environmental or safety standards. It is advisable to consult the customs authority of the importing country for a comprehensive list of required documentation.
What are the classification criteria for HS code 847480, and what distinguishes it from other machinery codes?
HS code 847480 falls under Chapter 84 of the Harmonized System, which covers 'Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.' Specifically, it is for 'Other machinery' within heading 8474, which deals with machinery for working mineral substances. The key classification criterion for 847480 is that the machinery must be designed for operations such as sorting, screening, separating, washing, crushing, grinding, mixing, or kneading solid or liquid mineral substances, or for agglomerating, shaping, or molding solid mineral substances. If a machine performs these functions and is not specifically covered by a more precise subheading within 8474 (e.g., crushers, grinders, mixers), it will be classified under 847480. It's important to distinguish it from machinery for other industries or processes not related to mineral substance working.
Which common trade agreements might offer preferential duty rates for goods classified under HS code 847480?
The applicability of preferential duty rates for HS code 847480 depends heavily on the specific trade agreements between the exporting and importing countries. For example, if the machinery is manufactured in a country that is part of a Free Trade Agreement (FTA) with the importing country, reduced or zero duty rates may apply. Examples include agreements like the United States-Mexico-Canada Agreement (USMCA), the EU's network of FTAs with various countries, or the UK's trade agreements post-Brexit. To claim preferential treatment, importers typically need to provide a Certificate of Origin or other proof of preferential origin as stipulated by the respective trade agreement. Always verify the origin rules of the specific FTA to ensure eligibility.