HS 847930 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
Quick Answer: Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials, and other machinery for treating wood or cork, imported under HS 847930 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at 35% ad valorem (MFN). This classification specifically covers machinery designed for processing wood and similar materials into boards, such as particle board or fiberboard, and other equipment used in wood or cork treatment. Importers should be aware of the significant duty rate disparity between the US and other major markets. According to CustomTariffs data, careful classification is crucial to ensure accurate duty payments and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479309000 | 0.00 % | — | — |
| 8479300000 | — | — | — |
| 8479301000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479300000 | 1.70 % | — | — |
| 8479301000 | 1.70 % | — | — |
| 8479309000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479300000 | 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 847930 cover?
This subheading covers hydraulic or mechanical presses specifically designed for the manufacture of particle board or fibre building board from wood or other ligneous materials, as well as other specialized machinery for treating wood or cork. According to the World Customs Organization's Harmonized System Nomenclature, this includes machines that compress wood fibers or particles into boards. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing equipment like hot presses and forming machines used in the wood panel industry.
What falls outside HS 847930?
The following products are excluded from HS 847930: general-purpose presses not specifically designed for wood or ligneous materials, machinery for processing other materials like plastics or metals, and equipment for the initial preparation of wood (e.g., sawmills, chippers) or finishing processes not directly related to board formation. For instance, a standard hydraulic press used in metal fabrication, or a woodworking lathe for shaping individual pieces, would be classified elsewhere, typically under HS 8462 or HS 8465 respectively.
What are common classification mistakes for HS 847930?
A common error is misclassifying general-purpose hydraulic presses as specific wood-treating machinery. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a machine is designed for multiple purposes, its classification depends on its principal function. Importers may also mistakenly classify machines that perform ancillary functions, such as dust collection systems or conveyor belts, under this code if they are not integral to the pressing or treating process itself.
How should importers classify products under HS 847930?
The correct procedure for classifying machinery under HS 847930 involves a thorough review of the machine's technical specifications and intended use. Importers and customs brokers must ascertain if the machinery is specifically designed for manufacturing particle board or fibre building board from wood or other ligneous materials, or if it is a specialized wood or cork treatment machine. Consulting the manufacturer's documentation, product brochures, and cross-referencing with the official tariff schedules of the importing country (e.g., USITC HTS, UK Trade Tariff) is crucial for accurate classification.
How is the duty calculated for products under HS 847930?
A particle board press weighing 10,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150,000 × 0.05 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8479.30.0000.
Which trade agreements reduce duties for HS 847930?
Several free trade agreements may reduce the applicable duty rate for HS 847930, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, qualifying machinery originating from Canada or Mexico may receive duty-free treatment. For CPTPP, qualifying machinery from member countries like Japan or Vietnam could also be eligible for preferential rates, potentially Free. Documentation typically required includes a USMCA Certificate of Origin or a self-certified origin declaration for USMCA, and a EUR.1 movement certificate or origin declaration for CPTPP, depending on the specific jurisdiction and agreement provisions.
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FAQ
What are the import duty rates for HS code 847930, Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork?
The Most Favored Nation (MFN) duty rate for HS code 847930 is 1.70% ad valorem in the United States. Under the Generalized System of Preferences (GSP), eligible developing countries may receive duty-free entry. For example, a press imported from a GSP beneficiary country could have a 0.00% duty rate. It is crucial to verify the specific country of origin and its trade agreement status with the US to determine the applicable preferential duty rate.
How is the import duty for HS 847930 calculated?
The duty for HS code 847930 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a press valued at $100,000 is imported into the US and the MFN duty rate of 1.70% applies, the duty amount would be $100,000 * 0.0170 = $1,700. Always ensure accurate valuation and that all components of the value (e.g., assists, royalties) are included as per customs regulations.
What specific types of machinery fall under HS code 847930?
HS code 847930 specifically covers presses designed for manufacturing particle board or fibre building board from wood or other ligneous materials. It also includes other machinery used for treating wood or cork, such as certain types of saws, planers, or sanding machines specifically designed for these materials, provided they are not classified elsewhere in Chapter 84. Machinery for general woodworking or for materials other than wood/cork would typically be classified under different HS codes.
Are there any specific documentation requirements for importing machinery under HS code 847930?
While standard import documentation such as a commercial invoice, packing list, and bill of lading are always required, importers of machinery under HS code 847930 should be prepared to provide detailed technical specifications, brochures, or manuals that clearly describe the machine's function and its intended use in manufacturing particle board or fibre building board from wood or ligneous materials. This helps customs verify the correct classification. For machinery claiming preferential duty rates, a Certificate of Origin is mandatory.
Do trade agreements, such as USMCA or EU trade agreements, affect the duty rates for HS code 847930?
Yes, trade agreements can significantly impact duty rates for HS code 847930. For example, under the United States-Mexico-Canada Agreement (USMCA), machinery originating from Canada or Mexico may qualify for duty-free entry into the US, provided it meets the rules of origin. Similarly, the European Union's trade agreements with various countries can offer reduced or zero duty rates. Importers must consult the specific provisions of relevant trade agreements and possess the necessary proof of origin to claim preferential treatment.