HS 847521 Machines for manufacturing or hot working glass or glassware
Quick Answer: Machines for manufacturing or hot working glass or glassware imported under HS 847521 enter the UK duty-free, the EU duty-free, and the US at rates ranging from Free to 35% ad valorem. This classification covers machinery specifically designed for processes such as molding, blowing, drawing, or pressing glass, as well as equipment for hot working glass articles. Importers should be aware of the significant duty rate disparity in the US, which may necessitate careful consideration of origin and any applicable preferential trade agreements. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8475210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8475210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8475210000 | 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 847521 cover?
This subheading covers machines specifically designed for the manufacture or hot working of glass or glassware. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes machinery for shaping, molding, blowing, drawing, or otherwise processing molten or heated glass. For example, machines used for producing glass bottles, flat glass, or glass fibers fall within this category, as detailed in the explanatory notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 847521?
The following products are excluded from HS 847521: machines for working other materials, even if they have similar mechanisms, and machines for cold working glass. This includes glass engraving machines, glass cutting machines (unless integrated into a hot working process), and machines for assembling glass components that do not involve hot working. For instance, automated assembly lines for electronic displays that use cold joining techniques would be classified elsewhere, typically under headings related to their specific function or assembly process.
What are common classification mistakes for HS 847521?
A common error is misclassifying machines that perform multiple functions, some of which involve hot working glass and others that do not. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or substance which gives them their essential character, or by virtue of a specific note, the heading providing the most specific description shall be preferred. Importers may incorrectly classify a machine primarily used for cold working or finishing glass under this heading if it has a minor hot working component.
How should importers classify products under HS 847521?
The correct procedure for classifying machines under HS 847521 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., the UK Trade Tariff or USITC HTS) and review the Explanatory Notes to Chapter 84. Key considerations include whether the machine's core operation is the manufacturing or hot working of glass. Obtaining detailed technical specifications and operational manuals from the manufacturer is crucial for accurate classification.
How is the duty calculated for products under HS 847521?
A glass bottle blowing machine weighing 5,000 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, applied to the declared value ($150,000 USD × 0.05 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 847521.10.00.
Which trade agreements reduce duties for HS 847521?
Several free trade agreements may reduce the applicable duty rate for HS 847521, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying machinery originating from Canada or Mexico can enter the United States duty-free. For example, a glass manufacturing machine originating from Mexico would require a USMCA-compliant Certificate of Origin to claim the preferential rate of 0%. Similarly, the EU's Generalized Scheme of Preferences (GSP) may offer reduced or zero duties for eligible developing countries.
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FAQ
What are the import duty rates for HS code 847521 (Machines for manufacturing or hot working glass or glassware)?
The Most Favored Nation (MFN) duty rate for HS code 847521 in the United States is 0.00%. However, preferential duty rates may apply under various trade agreements. For example, goods from Canada or Mexico under the USMCA may also enter duty-free. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) and any applicable trade agreements for definitive rates. For imports into the EU, the TARIC system provides specific rates, which can vary by origin and specific product details. Similarly, the UK Trade Tariff provides duty information for the UK market. Always verify the applicable duty rate based on the country of importation and the origin of the goods.
How is the import duty for HS code 847521 calculated, and can you provide an example?
The duty calculation for HS code 847521 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS 847521, the duty is often 0.00% ad valorem in many jurisdictions like the US. If, hypothetically, a machine had an ad valorem duty of 3.5% and its customs value was $100,000, the duty would be calculated as: 3.5% of $100,000 = $3,500. If there were also a specific duty component, for instance, $10 per unit, and you imported 5 units, that would add $50 ($10/unit * 5 units = $50). The total duty would be the sum of ad valorem and specific duties, if applicable. Always confirm the duty basis (ad valorem, specific, or compound) from the official tariff schedule of the importing country.
What are the key classification criteria for machines under HS code 847521?
HS code 847521 covers 'Machines for manufacturing or hot working glass or glassware'. The primary classification criterion is the machine's function: it must be designed specifically for the manufacturing process of glass or glassware, or for hot working (shaping, bending, fusing) of glass. This includes machines for producing glass containers, flat glass, optical glass, or decorative glassware. Machines that merely handle or transport glass, or perform secondary operations like cutting or polishing without hot working, may fall under different HS codes. Reference to the Explanatory Notes of the Harmonized System (WCO) provides detailed guidance on the scope of this heading.
What documentation is typically required when importing machines classified under HS code 847521?
When importing machines under HS code 847521, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, depending on the importing country and the origin of the goods, you may need a Certificate of Origin to claim preferential duty rates under trade agreements. For specialized machinery, manufacturers' specifications, technical manuals, and potentially import licenses or permits might be necessary. It is advisable for importers and customs brokers to confirm specific documentation requirements with the customs authorities of the destination country well in advance of shipment.
Which common trade agreements might affect the duty rates for HS code 847521?
Several trade agreements can impact the duty rates for HS code 847521. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free access for qualifying goods. Other agreements, such as those with Australia, South Korea, or various free trade agreements (FTAs) the US has with other nations, may also offer reduced or zero duty rates, provided the goods meet the rules of origin. For European importers, the EU's network of FTAs with countries like Canada, Japan, or South Korea can lead to preferential tariffs. Similarly, the UK has its own set of trade agreements post-Brexit. Importers must verify if their goods qualify for preferential treatment under the relevant trade agreement by obtaining a valid Certificate of Origin.