HS 847790 Parts
Quick Answer: Parts for machinery of heading 8477 enter the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from 3.1% to 35% ad valorem, with many preferential rates available. This HS code specifically covers components and accessories for machines used in the processing of plastics or of other substances, such as molding, extruding, or shaping. Importers should carefully verify the specific part and its intended use to ensure correct classification, as subheadings within 8477.90 can vary significantly by jurisdiction. CustomTariffs aggregates this data, highlighting the importance of consulting specific national tariff schedules for precise duty application and potential trade agreement benefits.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8477900000 | — | — | — |
| 8477901000 | 0.00 % | — | — |
| 8477908000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8477900000 | — | — | — |
| 8477901000 | 1.70 % | — | — |
| 8477908000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8477904501 | 3.1% | Free (17 programs) | ["No."] |
| 8477908601 | — | — | ["No."] |
| 8477902540 | — | — | ["No."] |
| 84779025 | 3.1% | Free (17 programs) | — |
| 8477902580 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8477.90?
Imports of Parts may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 847790 cover?
This subheading covers parts and accessories specifically designed for use with machinery of heading 8477, which pertains to machinery for working rubber or plastics or for the manufacture of artificial filament, yarn, or strip. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes components such as molds, dies, rollers, screws, barrels, and heating elements that are integral to the operation of machines for molding, extruding, or otherwise processing rubber and plastics. These parts are exclusively intended for the machinery classified under 8477.
What falls outside HS 847790?
The following products are excluded from HS 847790: general-purpose tools or parts that could be used with machinery other than that of heading 8477, such as standard nuts, bolts, or bearings not specifically designed for these machines. Also excluded are finished machines or complete assemblies that would be classified under other headings within 8477. For instance, a complete injection molding machine would not be classified here, nor would spare parts for general industrial machinery not covered by heading 8477, such as pumps or motors that are not specifically integrated into the plastic or rubber working machinery.
What are common classification mistakes for HS 847790?
A common error is classifying general-purpose components that are not exclusively designed for machinery of heading 8477. For example, standard electrical wiring or generic fasteners that could be used in a wide range of industrial equipment might be mistakenly entered under this subheading. According to General Interpretative Rule 1 and 3 of the Harmonized System, classification should be based on the most specific description. If a part is not specifically designed for machines of heading 8477, it should be classified under a more general heading based on its material or function, such as Chapter 73 for iron or steel parts.
How should importers classify products under HS 847790?
The correct procedure for classifying products under HS 847790 involves a thorough examination of the part's design and intended use. Importers and customs brokers must verify that the part is specifically manufactured for and exclusively used with machinery falling under heading 8477. This often requires consulting technical specifications, product catalogs, or direct communication with the manufacturer. If the part is a component of a larger machine of heading 8477, it should be classified as a part of that machine. If it is a spare part, its specific application to 8477 machinery is paramount.
How is the duty calculated for products under HS 847790?
A specific mold insert weighing 5 kilograms, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared value. The calculation is: 7% of $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 8477.90.90. The specific duty rate can vary significantly based on the exact type of part and the importing country's tariff schedule.
Which trade agreements reduce duties for HS 847790?
Several free trade agreements may reduce the applicable duty rate for HS 847790, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible parts originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, for parts originating from countries benefiting from the Generalized System of Preferences (GSP) in various jurisdictions, preferential rates, often "Free," may apply, requiring a GSP Form A. The specific documentation and origin requirements are detailed in the respective trade agreement annexes.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 8477.90 for parts of machinery for working rubber or plastics?
The Most Favored Nation (MFN) duty rate for HS code 8477.90 is 3.1%. However, preferential duty rates are available under various trade agreements. For example, under the US-Korea Free Trade Agreement (KORUS), the duty rate is 0.00%. Importers should consult the specific trade agreement applicable to their country of origin to determine the correct preferential rate. Always verify the most current rates with official sources like the USITC Harmonized Tariff Schedule or the EU TARIC database.
How is the import duty for HS code 8477.90 calculated, and can you provide an example?
The duty for HS code 8477.90 is typically calculated on an ad valorem basis, meaning it's a percentage of the item's value. For instance, if a part for a plastic injection molding machine (falling under 8477.90) is valued at $10,000 and the MFN duty rate is 3.1%, the calculated duty would be $10,000 * 0.031 = $310.00. If the part is subject to a specific duty (e.g., per unit), the calculation would be rate per unit × number of units.
What documentation is typically required when importing parts classified under HS code 8477.90?
When importing parts under HS code 8477.90, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, the commercial invoice must clearly identify the imported parts, their value, origin, and their specific function or the type of machinery they are intended for. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or a declaration of origin may be necessary, depending on the agreement's specific requirements. Importers should also be prepared to provide technical specifications or descriptive literature if customs authorities require further clarification on the classification.
Are there specific classification criteria to ensure a part is correctly classified under HS code 8477.90?
Yes, HS code 8477.90 covers 'Parts' for machines of heading 8477, which includes machinery for working rubber or plastics. To ensure correct classification, the part must be specifically designed for and exclusively or principally used with machines covered by heading 8477 (e.g., injection-molding, extrusion, blow-molding machines). Generic parts that could be used with a wide variety of machinery are typically classified elsewhere. Customs authorities may request detailed technical specifications or evidence of the part's intended use to confirm its classification under 8477.90.
Which common trade agreements offer preferential duty rates for HS code 8477.90, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS code 8477.90. Examples include agreements with countries like Australia (AU), Canada (C), Chile (CL), South Korea (KR), and Singapore (SG), often resulting in a 0.00% duty rate. To benefit, importers must ensure the parts originate from a country that is a party to a relevant trade agreement and that they possess the required proof of origin (e.g., Certificate of Origin). Importers and customs brokers should proactively review the specific provisions of applicable trade agreements, such as the USMCA or bilateral FTAs, and ensure compliance with all origin rules and documentation requirements to claim these reduced or eliminated duties.