HS 847490 Parts
Quick Answer: Parts for machinery of headings 8470 to 8472 and 8474 enter the UK and EU duty-free, while the US applies a 35% ad valorem duty on certain parts. This HS code encompasses components, accessories, and spare parts specifically designed for use with the machinery classified under headings 8470 (calculating machines), 8471 (automatic data processing machines), 8472 (calculating and accounting machines), and 8474 (machinery for public works, building, etc.). Importers should verify the specific subheadings and applicable rates within each jurisdiction, as the US has multiple tariff lines for this category. According to CustomTariffs data, careful classification is crucial to ensure compliance and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474900000 | — | — | — |
| 8474901000 | 0.00 % | — | — |
| 8474909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8474900000 | 0.00 % | — | — |
| 8474901000 | 0.00 % | — | — |
| 8474909000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84749000 | Free | — | — |
| 8474900050 | — | — | ["No."] |
| 8474900010 | — | — | ["No."] |
| 8474900020 | — | — | ["No."] |
| 8474900090 | — | — | ["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 847490 cover?
This subheading covers parts and accessories specifically designed for use with machinery of heading 8474, which includes machinery for sorting, screening, separating, washing, crushing, grinding, mixing, or kneading earth, stone, ores, or other mineral substances in solid (including powder or paste) form; machinery for producing aggregates; machinery for assorting, separating, or sorting by hand, or by mechanical means, of eggs, fruit, and other produce; and machinery for preparing or treating tobacco, not elsewhere specified or included. According to the WCO Harmonized System Explanatory Notes and USITC definitions, this includes components like sieves, screens, crushing jaws, mixing paddles, and conveyor belts intended for these specific machines.
What falls outside HS 847490?
The following products are excluded from HS 847490: complete machines of heading 8474, general-purpose tools or parts that are not specifically designed for the machinery covered by 8474, and parts for machinery classified in other headings of Chapter 84. For example, a universal electric motor not specifically adapted for a 8474 machine would be classified elsewhere, as would spare parts for construction equipment not directly related to mineral processing or aggregate production. Hand tools, even if used in conjunction with 8474 machinery, are also excluded.
What are common classification mistakes for HS 847490?
A common error is classifying general-purpose parts as specific to heading 8474 when they are not. For instance, standard bolts, nuts, or generic bearings that could be used on a wide range of machinery, not just those in 8474, should not be classified under 847490. This often occurs due to a misunderstanding of the "specifically designed for" requirement outlined in General Rule of Interpretation (GRI) 1 and GRI 3(b) when dealing with composite goods or sets. Importers may also mistakenly classify parts for related but distinct machinery, such as mining equipment not involved in the specific processes of 8474.
How should importers classify products under HS 847490?
The correct procedure for classifying parts under HS 847490 involves a thorough examination of the part's design and intended use. Importers and customs brokers must determine if the part is exclusively or principally designed for use with a machine falling under heading 8474. This requires reviewing product specifications, manufacturer documentation, and cross-referencing with the WCO Explanatory Notes and national tariff schedules like the USITC HTS or EU TARIC. If a part is not specifically designed for 8474 machinery, it must be classified according to its own nature or the nature of the composite good it forms.
How is the duty calculated for products under HS 847490?
A specific replacement screen for a jaw crusher, weighing 50 kg and declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8474.90.90, which covers parts for crushing or grinding machinery.
Which trade agreements reduce duties for HS 847490?
Several free trade agreements may reduce the applicable duty rate for HS 847490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan and Australia. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and specific product origin.
```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 847490 (Parts) in major markets like the US, EU, and UK?
HS code 847490, designated for 'Parts' of machinery for sorting, crushing, mixing, or similar working of earth, stone, etc., generally carries low or zero duty rates in many major markets. For instance, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 0.00%. Similarly, the EU's TARIC system and the UK's Trade Tariff frequently list these parts as duty-free under their standard import regimes. However, it is crucial to verify the specific rate applicable at the time of import, as preferential agreements or specific country of origin rules can influence the final duty amount.
How is the duty calculated for HS code 847490 if a duty rate is applicable?
The duty calculation for HS code 847490 typically depends on whether the duty is an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit). If an ad valorem rate applies, the duty is calculated as: Duty = (Customs Value of Goods × Applicable Duty Rate). For example, if a shipment of parts classified under 847490 has a customs value of $10,000 and faces a 3.5% ad valorem duty rate, the duty would be $10,000 × 0.035 = $350. If a specific duty rate applies, it would be calculated based on the quantity (e.g., per kilogram, per piece). Always refer to the specific tariff schedule for the applicable duty type and rate.
What documentation is typically required when importing parts under HS code 847490?
When importing parts classified under HS code 847490, standard import documentation is generally required. This includes a commercial invoice detailing the description of the parts, their value, quantity, and the HS code; a packing list; and a bill of lading or air waybill. Crucially, importers must be able to demonstrate that the imported items are indeed 'parts' intended for use with the machinery described in heading 8474. This may require providing technical specifications, diagrams, or a declaration from the manufacturer confirming the intended use. For claiming preferential duty rates under trade agreements, a Certificate of Origin is usually mandatory.
Are there specific classification criteria to ensure parts fall under HS code 847490 and not elsewhere?
Yes, the classification of parts under HS code 847490 hinges on their specific function and intended use. According to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 2(b) and GRI 3(b), parts are generally classified with the finished article they are designed to serve. For 847490, this means the part must be specifically designed for use with machinery of heading 8474 (machines and mechanical appliances for public works, building, etc., for sorting, crushing, mixing or similar working of earth, stone, cements and other like materials). If a part has multiple uses, classification is determined by essential character. Simple fasteners (screws, bolts) may be classified elsewhere unless specifically designed for the machinery. It's vital to ensure the part is not a finished article in itself or classifiable under a more specific heading.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect duty rates for HS code 847490?
Trade agreements can significantly reduce or eliminate duty rates for goods imported under HS code 847490, provided the goods meet the rules of origin stipulated in the agreement. For example, if parts classified under 847490 are manufactured in a country that is party to a Free Trade Agreement (FTA) with the importing country (e.g., USMCA between the US, Mexico, and Canada, or an EU FTA), and they satisfy the relevant rules of origin (often based on regional value content or tariff shift), they may qualify for preferential duty rates, which are frequently 0.00% or 'Free'. Importers must obtain a valid Certificate of Origin from the exporter and be prepared to provide proof of compliance to customs authorities to benefit from these reduced rates.