HS 847981 Other machines and mechanical appliances

HS code 8479.81 covers 'Machines and mechanical appliances having individual functions, not elsewhere specified or included: Other machines and mechanical appliances: For treating metal, glass, rubber or plastics or other materials by processes involving the alteration of temperature, unless otherwise specified'. The Most Favored Nation (MFN) duty rate in the US is 1.70% ad valorem. However, preferential rates may apply under trade agreements. For example, goods originating from Canada or Mexico under the USMCA may be eligible for duty-free entry (0.00%). It is crucial to verify the specific origin and applicable trade agreement for accurate duty assessment. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for definitive rates.

The duty for HS 8479.81 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 HS 8479.81 has a declared customs value of $10,000 and the MFN duty rate is 1.70%, the calculated duty would be $10,000 * 0.0170 = $170.00. If the machine is subject to a specific duty (e.g., per unit), the calculation would be the rate per unit multiplied by the number of units imported. Always ensure the customs value is correctly determined according to Section 402 of the Tariff Act of 1930, as amended.

When importing machinery under HS code 8479.81, standard import documentation is required. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the specific machine and its intended use, additional documentation may be necessary, such as manufacturer's specifications, operating manuals, safety certifications, or import permits if the machinery is subject to specific regulations (e.g., environmental or safety standards). Importers should also be prepared to provide proof of origin to claim preferential duty rates.

Yes, the classification under HS 8479.81 hinges on the machine performing a specific function not covered elsewhere in Chapter 84 and not being specifically designed for a particular industry or material treatment that would place it under a more specific heading. For instance, if a machine is designed solely for treating plastics by altering temperature, it might fall under a more specific heading if one exists. However, if it's a general-purpose machine that can treat various materials (metal, glass, rubber, plastics) by temperature alteration and doesn't fit a more precise description, 8479.81 is appropriate. The Explanatory Notes to the Harmonized System are critical resources for interpreting these distinctions. If a machine has a primary function that is more specifically described in another heading (e.g., a machine for printing on metal), it would not be classified under 8479.81.

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 8479.81, provided the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), machinery originating from Canada or Mexico may qualify for duty-free entry into the United States (0.00% duty). Similarly, other trade agreements or preferential programs (like the Generalized System of Preferences, if applicable to the exporting country) can offer reduced duty rates. To benefit from these provisions, importers must possess a valid Certificate of Origin or other acceptable proof demonstrating that the goods qualify for preferential treatment. It is essential to consult the specific text of the relevant trade agreement and the HTSUS to confirm eligibility and requirements.