HS 847979 Other
Quick Answer: Goods imported under HS 847979, classified as "Other" machinery and mechanical appliances, 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 residual category encompasses machinery not specifically listed in other headings of Chapter 84 of the Harmonized System. Due to its broad nature, precise classification is crucial to avoid potential penalties. Importers and customs brokers should consult detailed product descriptions and specific tariff schedules, as CustomTariffs aggregates data indicating significant duty rate variations across major trading blocs. Careful documentation is essential to substantiate the classification of these miscellaneous mechanical devices.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479790000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479790000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479790000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 847979 cover?
This subheading covers "Other" machines and mechanical appliances not elsewhere specified or included in Heading 8479. According to the World Customs Organization's Harmonized System Nomenclature, this residual category applies to machines performing specific functions not covered by the preceding subheadings within 8479. For instance, in the US Harmonized Tariff Schedule (HTS), it encompasses a wide array of specialized machinery, such as certain types of industrial cleaning equipment or specific assembly devices not fitting into more defined categories, provided they meet the general criteria of Heading 8479.
What falls outside HS 847979?
The following products are excluded from HS 847979: machines and mechanical appliances that have a specific function covered by other headings in Chapter 84, such as machines for the processing of metal or plastics (Heading 8456-8463), textile machinery (Heading 8444-8455), or office machinery (Heading 8470-8472). For example, a specialized industrial vacuum cleaner designed exclusively for hazardous dust removal would likely be classified under a more specific heading if one exists, rather than this residual category.
What are common classification mistakes for HS 847979?
A common error is classifying machines that have a clearly defined primary function under HS 847979 simply because they are not explicitly listed. This often occurs when importers overlook the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which prioritizes classification based on the essential character of the good or the most specific description. For instance, a machine with a primary function of mixing, even if it has secondary conveying capabilities, should be classified under a mixing machine heading, not as "other."
How should importers classify products under HS 847979?
The correct procedure for classifying products under HS 847979 involves a thorough review of the machine's specific function and a detailed comparison against the descriptions in Heading 8479 and its preceding subheadings. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and the WCO Explanatory Notes. If the machine's function is not specifically covered by any other heading or subheading, and it meets the general requirements of Heading 8479, then HS 847979 is the appropriate classification.
How is the duty calculated for products under HS 847979?
A specialized industrial polishing machine weighing 500 kg and declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% × $15,000 = $1,500.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under subheading 8479.89.90, which is often used for "other" machines in this category.
Which trade agreements reduce duties for HS 847979?
Several free trade agreements may reduce the applicable duty rate for HS 847979, 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, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially leading to a Free duty rate. 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 8479.79?
HS code 8479.79, classified as 'Other machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter', often carries a range of duty rates depending on the importing country and trade agreements. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate can be 1.70% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) may offer duty-free entry. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty for HS code 8479.79 calculated, and can you provide an example?
The duty for HS code 8479.79 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a machine classified under 8479.79 has a customs value of $10,000 and the applicable duty rate is 1.70%, the import duty would be calculated as: $10,000 (customs value) × 0.0170 (duty rate) = $170.00. Some specific items within this code might also have specific duties or a combination of ad valorem and specific duties, so verification is crucial.
What documentation is typically required for importing goods under HS code 8479.79?
While specific requirements can vary by country and the nature of the goods, common documentation for importing under HS code 8479.79 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed. For specialized machinery, manufacturers' specifications, technical manuals, or proof of compliance with safety standards might also be requested by customs authorities.
Are there specific trade agreements that commonly provide preferential duty rates for HS code 8479.79?
Yes, many trade agreements can impact the duty rates for HS code 8479.79. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) or the European Union's Generalized Scheme of Preferences (GSP) may qualify for reduced or zero duty rates, provided all rules of origin are met. Importers should always verify the eligibility and specific requirements for preferential treatment under any applicable trade agreement with the customs authority of the importing country.
What are the key criteria for classifying a machine under HS code 8479.79 ('Other')?
HS code 8479.79 is a residual category, meaning it applies to machines and mechanical appliances that have individual functions but are not specifically listed or covered by other headings within Chapter 84 of the Harmonized System. The primary classification criteria involve determining that the machine is not classifiable elsewhere in Chapter 84, that it performs a specific function, and that it is not a composite machine covered by a more specific heading. If a machine's function is not explicitly described in headings 8401 to 8478, and it doesn't fit into a more specific 'other' category within those headings, it would likely fall under 8479.89 (for other machines) or 8479.90 (for parts), with 8479.79 being a subcategory for specific types of 'other' machinery depending on the national tariff schedule's breakdown.