HS 848230 Spherical roller bearings
Quick Answer: Spherical roller bearings imported under HS 848230 enter the UK at 8.00%, the EU at 8.00%, and the US with rates varying from Free to 67% depending on the country of origin. This HS code specifically covers bearings designed with two rows of rollers that can pivot to accommodate misalignment between the shaft and the housing. Significant trade considerations include the varying US duty rates, with preferential treatment for certain trading partners. Importers and customs brokers should consult the specific tariff schedule for the destination country to determine the applicable duty rate and any potential preferential treatment. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8482300000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8482300000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84823000 | 5.8% | Free (18 programs) | — |
| 8482300040 | — | — | ["No.","kg"] |
| 8482300080 | — | — | ["No.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8482.30?
Imports of Spherical roller bearings may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 848230 cover?
This subheading covers spherical roller bearings, which are rolling-element bearings designed to accommodate misalignment and heavy axial loads. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these bearings feature two rows of rollers with a common spherical outer raceway. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to bearings with inner rings, outer rings, and rolling elements (spherical rollers) designed to distribute loads evenly across their surface, often used in heavy machinery.
What falls outside HS 848230?
The following products are excluded from HS 848230: ball bearings (classified under HS 848210), needle roller bearings (HS 848220), and tapered roller bearings (HS 848230). Also excluded are plain bearings (bushings) which do not use rolling elements, and complete assemblies such as pillow blocks or flange units that incorporate bearings but are classified under separate headings based on their primary function or construction, such as HS 8483. The presence of seals or shields does not typically alter classification if the core component remains a spherical roller bearing.
What are common classification mistakes for HS 848230?
A common error is misclassifying tapered roller bearings as spherical roller bearings, or vice versa, due to their similar appearance and load-carrying capabilities. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify complete bearing units or housings under this subheading when they should be classified based on the entire assembly, such as under HS 8483 for transmission shafts and gears.
How should importers classify products under HS 848230?
The correct procedure for classifying products under HS 848230 involves a detailed examination of the bearing's design and function. Importers and customs brokers must verify that the bearing utilizes spherical rollers and has a common spherical outer raceway, as per the WCO definition. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing product specifications, technical drawings, and manufacturer's declarations are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 848230?
A SKF 22316 E spherical roller bearing, weighing 3.5 kg and declared at a customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 848230. The calculation is: $250 (declared value) × 0.05 (duty rate) = $12.50 (duty amount).
Which trade agreements reduce duties for HS 848230?
Several free trade agreements may reduce the applicable duty rate for HS 848230, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Japan. To claim these preferences, a self-certified origin statement for USMCA or a specific certificate of origin for CPTPP is typically required, depending on the jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 848230 (Spherical roller bearings) into the United States?
The Most Favored Nation (MFN) duty rate for spherical roller bearings under HS code 848230 into the United States is 8.00% ad valorem. This rate is applied to the customs value of the imported goods. For example, if a shipment of spherical roller bearings has a customs value of $10,000, the duty would be $10,000 * 8.00% = $800. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the US International Trade Commission (USITC) for the most current and precise tariff information, as rates can change.
How are spherical roller bearings classified under HS code 848230, and what are the key criteria?
HS code 848230 specifically covers 'Spherical roller bearings'. The key classification criterion is the bearing's design and function. Spherical roller bearings are characterized by two rows of rollers with a common spherical outer raceway, allowing them to accommodate misalignment and heavy loads. Importers and customs brokers must ensure the product's design matches this description. Misclassification can occur if the bearing has a different roller configuration (e.g., cylindrical, needle) or raceway design. Referencing the Explanatory Notes to the Harmonized System (WCO) provides detailed guidance on distinguishing between different types of roller bearings.
Which trade agreements offer preferential duty rates for HS code 848230 into the United States, and what are typical rates?
Several trade agreements can provide preferential duty rates for HS code 848230 into the United States. For instance, goods originating from countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or free entry under specific trade agreements. For example, under certain agreements, the duty rate could be Free (0.00%). Importers must ensure they meet the rules of origin requirements stipulated in each trade agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. Always verify the specific terms and current status of these agreements with the USITC.
What documentation is typically required for importing spherical roller bearings (HS 848230) into the EU?
When importing spherical roller bearings (HS 848230) into the European Union, standard customs documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, importers must provide the correct HS code (848230) for accurate tariff assessment. Depending on the country of origin and any applicable trade agreements, a proof of origin may be necessary to claim preferential duty rates under the EU's TARIC (Integrated Tariff of the European Union) system. It is advisable for importers and customs brokers to consult the specific import requirements for the destination EU member state and the latest TARIC database for any specific licensing or additional documentation needs.