HS 847810 Machinery
Quick Answer: Machinery for the manufacture of tobacco, and parts thereof, imported under HS 847810, enters the UK duty-free, the EU at 1.70% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This classification specifically covers machinery used in the processing of tobacco, such as cigarette-making machines. Importers should be aware of the significant duty rate disparities between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates for each destination country. Exporters and customs brokers must ensure accurate classification to avoid delays and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8478100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8478100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8478100010 | — | — | ["No."] |
| 84781000 | Free | — | — |
| 8478100090 | — | — | ["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 847810 cover?
This subheading covers machinery for working tobacco, not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes machines for the preparation of tobacco leaves, such as those used for cutting, stemming, and processing raw tobacco before it enters the manufacturing stage. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on equipment specifically designed for the initial handling and preparation of tobacco.
What falls outside HS 847810?
The following products are excluded from HS 847810: machinery for the manufacture of tobacco products (e.g., cigarette-making machines, cigar-making machines, which are classified under HS 847890), general-purpose machinery not specifically adapted for tobacco processing, and parts and accessories for machinery of heading 8478 unless they are specifically designed for such machinery. For instance, standard industrial fans or conveyor belts not integrated into a tobacco preparation line would be classified elsewhere.
What are common classification mistakes for HS 847810?
A common error is misclassifying machinery that performs a function related to tobacco but is not exclusively for its preparation. For example, general-purpose cutting machines or packaging equipment that can be used for various goods, including tobacco, might be incorrectly placed under 847810 if they are not specifically designed for tobacco preparation. Adherence to General Interpretative Rule 1 (GIR 1) and Section XVI's notes is crucial to ensure correct classification based on the primary function and specific design.
How should importers classify products under HS 847810?
The correct procedure for classifying machinery under HS 847810 involves a thorough examination of the machine's design, intended use, and operational capabilities. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and review the explanatory notes for heading 8478. If the machinery is specifically engineered for the preparation of tobacco leaves, and not for the final manufacture of tobacco products, it will fall under this subheading.
How is the duty calculated for products under HS 847810?
A tobacco leaf cutting machine weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for a similar item. The calculation is: 10% of $15,000 = $1,500. This specific rate is subject to change and may vary based on origin.
Which trade agreements reduce duties for HS 847810?
Several free trade agreements may reduce the applicable duty rate for HS 847810, including the United States-Mexico-Canada Agreement (USMCA), which can result in duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from certain developing countries, such as India. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A might be necessary for GSP beneficiaries.
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FAQ
What is the standard import duty rate for HS code 8478.10 in the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), machinery for preparing or making up tobacco, not specified or included elsewhere in Chapter 84, falls under HS code 8478.10. The Most Favored Nation (MFN) duty rate for this classification is typically 1.70% ad valorem. For specific preferential rates under trade agreements, consult the USITC's online tariff database.
How is the duty for HS code 8478.10 calculated? Provide an example.
The duty for HS code 8478.10 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of tobacco processing machinery valued at $50,000 is imported into the U.S. with an MFN duty rate of 1.70%, the import duty would be calculated as: $50,000 (Value) × 0.0170 (Duty Rate) = $850. Always ensure the declared value is the customs value, which typically includes the cost of the goods, insurance, and freight.
What documentation is typically required for importing goods classified under HS code 8478.10?
When importing machinery for preparing or making up tobacco under HS code 8478.10, standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific nature of the machinery, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures to substantiate the classification if requested by customs authorities.
Are there specific trade agreements that offer reduced or duty-free entry for HS code 8478.10 into the EU?
The European Union's TARIC (Integrated Tariff of the European Union) database provides detailed information on duty rates and preferential treatment. While many general machinery classifications may benefit from Free Trade Agreements (FTAs) the EU has with various countries, the specific applicability to HS code 8478.10 (machinery for preparing or making up tobacco) depends on the country of origin and the specific provisions of the relevant FTA. Importers should consult the TARIC database, referencing the origin country, to determine eligibility for preferential rates.
What are the key criteria for classifying machinery under HS code 8478.10 versus other headings in Chapter 84?
HS code 8478.10 specifically covers 'Machinery for preparing or making up tobacco, not specified or included elsewhere in Chapter 84.' The key classification criterion is the primary function of the machinery. If the machine is designed and exclusively used for processes such as cutting, drying, stemming, grinding, blending, or packaging tobacco, it falls under 8478.10. Machinery with broader applications or those performing functions covered by more specific headings (e.g., general packaging machinery not specific to tobacco) would be classified elsewhere. Consulting the Explanatory Notes to the Harmonized System (WCO) provides further guidance on the scope of this heading.