HS 847910 Machinery for public works, building or the like

Quick Answer: Machinery for public works, building or the like, imported under HS 847910, enters the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 3.5% ad valorem under the MFN rate. This classification encompasses a broad category of specialized machinery designed for construction, road building, and other public infrastructure projects, such as concrete mixers, asphalt pavers, and excavators not elsewhere specified. Importers should be aware of potential specific subheadings within the US tariff schedule that may carry higher duties. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8479100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8479100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8479100040 — — ["No."]
8479100080 — — ["No."]
84791000 Free — —
8479100060 — — ["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?

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What products does HS 847910 cover?

This subheading covers machines and mechanical appliances for public works, building, or similar construction purposes, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. Official interpretations from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes equipment specifically designed for tasks such as excavating, leveling, compacting, drilling, and transporting materials on construction sites. Examples include concrete mixers, asphalt pavers, and excavators, provided they are not specifically classified elsewhere.

What falls outside HS 847910?

The following products are excluded from HS 847910: general-purpose machinery not specifically designed for public works or building, such as standard industrial pumps or compressors, and vehicles primarily designed for transport rather than construction operations, like trucks or trailers. Machines for mining or forestry, even if used in related earth-moving activities, are typically classified under different headings. For instance, a bulldozer primarily used for land clearing in a mining operation would likely fall under a different HS code than 847910.

What are common classification mistakes for HS 847910?

A common error is misclassifying general-purpose machinery as specialized construction equipment. For example, a standard industrial vibratory compactor not specifically adapted for road construction might be incorrectly entered under 847910. Adherence to General Interpretative Rule 1 (GIR 1) and GIR 3 (for composite goods or mixtures) is crucial. Importers must ensure the primary function and design of the machine align with the specific requirements of public works or building applications as outlined in the WCO HS Explanatory Notes.

How should importers classify products under HS 847910?

The correct procedure for classifying products under HS 847910 involves a systematic approach. Importers and customs brokers must first consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should then examine the product's technical specifications, intended use, and design features to determine if it meets the criteria for "machinery for public works, building or the like." Cross-referencing with the WCO HS Explanatory Notes and relevant national customs rulings is essential for accurate classification.

How is the duty calculated for products under HS 847910?

A concrete mixer truck weighing 15,000 kg and declared at a customs value of $100,000 USD would attract a US duty of $5,000. This is calculated using the Most Favored Nation (MFN) duty rate of 3.33% ad valorem, applied to the declared customs value ($100,000 × 0.0333 = $3,330). However, if the tariff schedule specifies a specific duty based on weight, for example, $0.22 per kg, the duty would be $3,300 ($0.22 × 15,000 kg). The USITC Harmonized Tariff Schedule would be consulted to determine the applicable duty basis.

Which trade agreements reduce duties for HS 847910?

Several free trade agreements may reduce the applicable duty rate for HS 847910, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a specific origin declaration, as required by the importing country's customs authority, is typically needed.

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Which HS Codes Are Related?

HS 847810 HS 847981 HS 847940 HS 847983 HS 847971 HS 847950

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 847910, and how can I find preferential rates?

Import duty rates for HS code 847910, 'Machinery for public works, building or the like,' can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, preferential rates may apply under Free Trade Agreements (FTAs). To find specific rates and check eligibility for preferential treatment, consult official sources such as the US International Trade Commission (USITC) for the US, the EU's TARIC database for Europe, or the UK's Trade Tariff for the United Kingdom. Always verify the applicable duty rate for your specific import country and the origin of the goods.

What specific types of machinery are classified under HS code 847910?

HS code 847910 covers self-propelled or non-self-propelled machinery specifically designed for use in public works, construction, or similar applications. This includes, but is not limited to, concrete mixers, asphalt pavers, road rollers, excavators, bulldozers, cranes (when primarily for construction), and pile-driving machinery. The key criterion is the intended use in building or civil engineering projects. Machinery with broader industrial applications, even if usable in construction, would typically be classified under other HS codes.

Are there specific documentation requirements when importing machinery under HS code 847910?

While specific documentation can vary by importing country and the nature of the goods, common requirements for importing machinery under HS code 847910 include a commercial invoice detailing the price, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin to claim preferential duty rates if applicable. Some countries may also require import licenses, safety certificates, or proof of compliance with local standards, especially for machinery used in public works. It is crucial to consult the customs authority of the importing country for a definitive list of required documents.

How is the import duty for HS 847910 calculated, and can you provide an example?

Import duties are typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit). For HS code 847910, the duty calculation depends on the specific rate applied by the importing country. For instance, if a country applies a 5.00% ad valorem duty rate and you import a concrete mixer valued at $10,000 USD, the duty would be calculated as: 5.00% of $10,000 = $500 USD. If a specific duty were applicable, such as $100 per machine, and you imported two machines, the duty would be 2 machines × $100/machine = $200 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate from the official tariff schedule.

Which common trade agreements might offer reduced or zero duty rates for machinery classified under HS 847910?

Several trade agreements can impact duty rates for HS code 847910. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for qualifying machinery originating from Canada or Mexico. For imports into the European Union, agreements with countries like Switzerland, Norway, or those under the Generalized System of Preferences (GSP) could reduce duties. The UK's trade agreements post-Brexit also provide preferential access. To determine eligibility, importers must ensure the machinery meets the Rules of Origin specified in the relevant trade agreement and obtain the necessary proof of origin documentation.