HS 848060 Moulds for mineral materials
Quick Answer: Moulds for mineral materials imported under HS 848060 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 classification covers molds specifically designed for shaping or forming mineral-based substances, such as concrete, ceramics, glass, or refractory materials. Importers should be aware of the significant duty rate disparity between major trading blocs. According to CustomTariffs data, careful consideration of the destination country's tariff schedule is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8480600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8480600000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84806000 | Free | — | — |
| 8480600090 | — | — | ["No."] |
| 8480600010 | — | — | ["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 848060 cover?
This subheading covers moulds specifically designed for the manufacture of articles from mineral materials, such as cement, plaster, concrete, or similar substances. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes moulds for bricks, tiles, paving stones, and other construction materials. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically rigid forms into which liquid or semi-liquid materials are poured and allowed to set or harden.
What falls outside HS 848060?
The following products are excluded from HS 848060: moulds for other materials like plastics (classified under 848071 or 848079), rubber (classified under 848071 or 848079), or metals (classified under 848041 or 848049). Moulds for glass (classified under 7020) or for food products (classified under 8438) are also not included. Furthermore, simple containers or formwork not specifically designed as reusable moulds for mass production of mineral articles are generally excluded.
What are common classification mistakes for HS 848060?
A common error is misclassifying moulds intended for materials other than mineral substances. For instance, moulds for plastic injection molding, which are typically more complex and precise, fall under HS 8480.71. Conversely, simple formwork used for concrete pouring on construction sites might be considered construction equipment rather than a mould under this heading, depending on its design and intended use, as per General Interpretative Rule 1.
How should importers classify products under HS 848060?
The correct procedure for classifying products under HS 848060 involves a thorough examination of the mould's intended use and the material it is designed to shape. Importers and customs brokers must verify that the mould is specifically for mineral materials like cement or concrete. Reviewing product specifications, manufacturer's declarations, and consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, are crucial steps.
How is the duty calculated for products under HS 848060?
A set of 10 concrete block moulds, each measuring 40cm x 20cm x 20cm, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared customs value ($500 × 0.05 = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8480.60.
Which trade agreements reduce duties for HS 848060?
Several free trade agreements may reduce the applicable duty rate for HS 848060, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying moulds originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for qualifying products from certain developing countries, often requiring a GSP Form A.
Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 848060 (Moulds for mineral materials) into the United States?
The standard (Most Favored Nation - MFN) duty rate for HS code 848060 into the United States is 3.5% ad valorem. This rate is applied to the declared customs value of the goods. For example, if a shipment of moulds for mineral materials is valued at $10,000, the import duty would be $350 (3.5% of $10,000). This information is sourced from the US Harmonized Tariff Schedule (USHTS).
Are there any preferential duty rates available for HS code 848060 under trade agreements, such as the USMCA?
HS code 848060 is not typically covered by specific preferential duty provisions under agreements like the USMCA (United States-Mexico-Canada Agreement) for goods originating from Canada or Mexico. However, importers should always verify the specific rules of origin and product-specific rules for any applicable trade agreement to confirm eligibility for preferential treatment. Consult the USMCA text or the US International Trade Commission (USITC) website for detailed information.
What are the key classification criteria for goods to be classified under HS code 848060?
HS code 848060 specifically covers 'Moulds for mineral materials'. The key classification criterion is that the mould must be designed or intended for use in shaping or forming mineral materials. This includes materials such as cement, concrete, plaster, ceramics, glass, or stone. The mould itself can be made of various materials, but its function is paramount. For example, a mould used to create concrete blocks would fall under this heading, whereas a mould for plastic would be classified elsewhere (e.g., 848071).
What documentation is typically required when importing goods classified under HS code 848060?
When importing goods under HS code 848060, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the moulds; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed (though less common for this specific code). Importers should also be prepared to provide technical specifications or brochures that confirm the intended use of the moulds for mineral materials, especially if customs authorities require further verification of classification.
How is the duty calculated for HS code 848060 if the rate is not ad valorem?
While the primary duty rate for HS code 848060 in many jurisdictions, including the US, is ad valorem (based on value), some countries or specific trade scenarios might apply other duty types. For instance, if a specific rate were in place (e.g., $10 per kilogram), the calculation would be based on the net weight of the goods. However, for the US, the 3.5% ad valorem rate is standard. If a different rate structure were encountered, such as a combination of ad valorem and specific duties, the total duty would be the sum of duties calculated under each component. Always refer to the specific tariff schedule of the importing country.