HS 847890 Parts
Quick Answer: Parts for machinery for working tobacco, classified under HS code 847890, enter 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 components, accessories, and spare parts for machines used in the processing of tobacco, such as those for cigarette making or cigar manufacturing. Importers should verify the specific US tariff rate applicable to their particular part, as it can vary significantly. According to CustomTariffs data, understanding these differing duty rates is crucial for accurate landed cost calculations and compliance across these major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8478900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8478900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84789000 | Free | — | — |
| 8478900090 | — | — | ["No."] |
| 8478900010 | — | — | ["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 847890 cover?
This subheading covers parts and accessories specifically designed for machines of heading 8478, which are machines for the treatment of tobacco, including the manufacture of tobacco substitutes. According to the WCO Harmonized System Nomenclature and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes components such as rollers, cutters, feeding mechanisms, and structural elements that are exclusively or principally used in the construction or repair of tobacco processing machinery. These parts are not considered finished machines themselves but are essential for their operation.
What falls outside HS 847890?
The following products are excluded from HS 847890: general-purpose machine parts that could be used in a variety of machinery, not just those of heading 8478; complete machines of heading 8478; and tools or accessories that are not integral to the functioning of tobacco processing machinery. For instance, standard nuts, bolts, screws, or generic electrical components that are not specifically manufactured for tobacco processing machines would be classified elsewhere, often under Chapter 73, 82, or 85, depending on their material and primary function.
What are common classification mistakes for HS 847890?
A common error is classifying a part that is not exclusively or principally intended for machines of heading 8478. For example, a general-purpose conveyor belt, even if used in a tobacco factory, would not fall under 847890 if it is not specifically designed for tobacco processing machinery. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Misinterpreting the specific function or intended use of a part is a frequent pitfall.
How should importers classify products under HS 847890?
The correct procedure for classifying products under HS 847890 involves a thorough examination of the part's design, function, and intended application. Importers and customs brokers must ascertain if the part is specifically manufactured for machines covered by heading 8478. Consulting the WCO Explanatory Notes, official tariff databases (e.g., USITC HTS, EU TARIC), and manufacturer specifications is crucial. If a part is interchangeable with parts for other machines, it likely does not belong in this subheading.
How is the duty calculated for products under HS 847890?
A specific replacement roller for a cigarette making machine, weighing 15 kg and 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 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of tobacco processing machinery.
Which trade agreements reduce duties for HS 847890?
Several free trade agreements may reduce the applicable duty rate for HS 847890, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain 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.
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FAQ
What are the typical import duty rates for HS code 8478.90?
Import duty rates for HS code 8478.90, which covers 'Parts' for machinery of a kind used for the treatment of cereals or dried leguminous vegetables, vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the general rate of duty is 1.70% ad valorem. The EU's TARIC system may list different rates depending on the specific part and origin, often ranging from 0.00% to potentially higher rates for certain goods. The UK Trade Tariff also provides specific rates. Always consult the relevant national tariff schedule for the most accurate and up-to-date duty information.
How is the import duty for HS code 8478.90 calculated, and can you provide an example?
The duty calculation for HS code 8478.90 is typically based on the 'ad valorem' method, meaning a percentage of the declared customs value of the imported goods. For instance, if a specific part classified under 8478.90 has a declared customs value of $10,000 and the applicable duty rate is 1.70% (as per the US HTS), the import duty would be calculated as: $10,000 (value) × 0.0170 (duty rate) = $170.00. Some duties may also be specific (per unit) or a combination of ad valorem and specific duties, depending on the national tariff schedule.
What documentation is typically required when importing parts under HS code 8478.90?
When importing parts classified under HS code 8478.90, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the origin of the goods and any applicable trade agreements, a Certificate of Origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide technical specifications or diagrams if customs authorities require further clarification on the classification of the parts.
Do preferential trade agreements significantly impact the duty rates for HS code 8478.90?
Yes, preferential trade agreements can significantly impact duty rates for HS code 8478.90. For example, if parts originate from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for the United States, or agreements the UK has post-Brexit), the duty rate might be reduced to 0.00% or another preferential rate, provided all rules of origin are met. Importers and customs brokers must verify the specific terms of relevant FTAs and ensure they possess the correct documentation, such as a valid Certificate of Origin, to claim these reduced duties. Always consult the tariff schedule of the importing country, which often details preferential rates available under various trade agreements.
What are the criteria for classifying a part under HS code 8478.90, and what if a part could fit multiple classifications?
HS code 8478.90 is specifically for 'Parts' of machines of a kind used for the treatment of cereals or dried leguminous vegetables (heading 8478). The primary criterion is that the part must be identifiable as being exclusively or principally used with machines of heading 8478. This includes components like gears, shafts, screens, or housings specifically designed for such machinery. If a part could potentially fall under multiple HS codes, the General Rules for the Interpretation of the Harmonized System (GRI) must be applied. GRI 3 is particularly relevant for multiple potential classifications, often prioritizing the code that provides the most specific description (GRI 3b) or the one appearing earliest in the tariff schedule (GRI 3c) if specificity is equal. Consulting the Explanatory Notes to the Harmonized System and seeking a binding ruling from customs authorities is advisable in complex cases.