HS 847920 Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
Quick Answer: Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils imported under HS 847920 enters the UK at 0.00%, the EU at 1.70%, and the US at a range from Free to 35% ad valorem. This classification covers a broad spectrum of equipment designed for processing raw materials to yield fats and oils, such as oilseed presses, solvent extraction units, and rendering machinery. Importers should be aware of the significant duty rate variance, particularly in the US, which necessitates careful consideration of the specific product and its intended market. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479200000 | 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 847920 cover?
This subheading covers machinery specifically designed for the extraction or preparation of animal or fixed vegetable or microbial fats or oils. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes presses, expellers, and solvent extraction equipment used in processes such as crushing seeds, rendering animal fats, or extracting oils from microbial sources. These machines are integral to the initial stages of oil and fat production.
What falls outside HS 847920?
The following products are excluded from HS 847920: machinery for the refining, purification, or further processing of fats and oils after their initial extraction (which may fall under other headings like 8419 or 8421), general-purpose machinery not specifically adapted for fat and oil extraction (e.g., standard pumps or mixers), and equipment for the extraction of essential oils from plant materials, which are typically classified under HS 3301. Equipment for the production of animal feed from by-products also falls outside this scope.
What are common classification mistakes for HS 847920?
A common error is misclassifying machinery that performs multiple functions. If a machine's primary purpose is the extraction or preparation of fats and oils, but it also includes a secondary refining step, it might still fall under 847920 if the extraction function is dominant. Conversely, if the refining is the principal operation, it would be classified elsewhere. Adherence to General Interpretative Rule 3(c) is crucial, prioritizing the essential character of the machine.
How should importers classify products under HS 847920?
The correct procedure for classifying machinery under HS 847920 involves a thorough review of the machine's design, intended use, and operational capabilities. Importers and customs brokers should consult the official nomenclature, including the WCO Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Examining technical specifications and operational manuals is essential to confirm that the machine's primary function aligns with the description of extraction or preparation of animal or vegetable fats and oils.
How is the duty calculated for products under HS 847920?
A hydraulic oil press for sunflower seeds, weighing 500 kg and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8479.20.0000.
Which trade agreements reduce duties for HS 847920?
Several free trade agreements may reduce the applicable duty rate for HS 847920, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated 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 importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 847920, covering machinery for extracting animal or vegetable fats and oils?
The Most Favored Nation (MFN) duty rate for HS code 847920 can vary. For instance, under the US Harmonized Tariff Schedule, the MFN rate is 1.70% ad valorem. However, preferential rates may apply based on trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country might enter duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the duty calculated for machinery classified under HS 847920?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported machinery. For example, if a press for oil extraction valued at $100,000 is imported into the US and the MFN duty rate of 1.70% applies, the import duty would be $100,000 * 0.0170 = $1,700. Always ensure the customs value is correctly declared according to the importing country's valuation rules.
What are the key classification criteria for machinery under HS 847920?
HS code 847920 specifically covers machinery designed for the extraction or preparation of animal or fixed vegetable or microbial fats or oils. This includes presses, expellers, solvent extraction equipment, and other machinery whose primary function is to separate fats and oils from their source materials. Machinery for refining, purifying, or further processing these oils after extraction generally falls under different HS codes. The WCO's Explanatory Notes for Chapter 84 provide detailed guidance on the scope of this heading.
Are there specific documentation requirements when importing machinery under HS 847920?
While standard import documentation such as a commercial invoice, packing list, and bill of lading are always required, importers of machinery under HS 847920 may need to provide additional documentation. This could include technical specifications, brochures, or a declaration from the manufacturer confirming the intended use of the machinery. For claiming preferential duty rates under trade agreements, a Certificate of Origin is typically mandatory. Consult the customs authority of the importing country for a comprehensive list of required documents.
Which common trade agreements might offer preferential duty rates for HS 847920 imports?
The applicability of preferential duty rates depends on the specific trade agreements in place between the exporting and importing countries. For example, imports into the United States from countries party to the USMCA (United States-Mexico-Canada Agreement) might benefit from reduced or zero duties if the machinery meets the rules of origin. Similarly, imports into the European Union from countries with Economic Partnership Agreements (EPAs) or Association Agreements may also qualify for preferential treatment. Importers must verify the origin of the goods and consult the relevant trade agreement text and the importing country's tariff database (e.g., EU TARIC, UK Integrated Online Tariff) to confirm eligibility.