HS 848520 By plastics or rubber deposit
Quick Answer: Machinery for the manufacture of plastics or rubber by deposit, imported under HS 848520, enters the UK at 0.00%, the EU at 1.70% ad valorem, and the US at 3.1% ad valorem, with preferential rates available for certain trading partners. This classification specifically applies to machines that create products by depositing materials like molten plastic or rubber onto a substrate, often through processes such as injection molding or 3D printing. Importers should be aware of potential variations in duty rates based on the specific country of origin and any applicable trade agreements. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8485200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8485200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8485200000 | 3.1% | Free (18 programs) | ["No."] |
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 8485.20?
Imports of By plastics or rubber deposit 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, GSP, and 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 848520 cover?
This subheading covers machines and apparatus for the manufacture of articles by depositing plastics or rubber, as defined by the World Customs Organization's Harmonized System Nomenclature. Specifically, it pertains to machinery that utilizes processes like injection molding, extrusion, or compression molding to form articles directly from plastic or rubber materials. Official definitions from sources such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes equipment designed for the direct application and shaping of these polymers.
What falls outside HS 848520?
The following products are excluded from HS 848520: machinery for processing plastics or rubber that does not involve direct deposit for article manufacture, such as granulators, mixers, or extruders used solely for material preparation, and machines for assembling pre-formed plastic or rubber parts. For instance, a simple plastic welding machine or a machine solely for cutting plastic sheets would not fall under this subheading. Equipment for manufacturing articles from other materials, even if similar in process, is also excluded.
What are common classification mistakes for HS 848520?
A common error is misclassifying machines that prepare or process plastics and rubber but do not directly deposit them to form articles. For example, a high-speed mixer for compounding rubber, or a shredder for recycling plastic, would not be classified under 848520. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative Section or Chapter Notes, meaning the primary function of the machine is paramount.
How should importers classify products under HS 848520?
The correct procedure for classifying products under HS 848520 involves a thorough examination of the machine's operational function. Importers and customs brokers must determine if the machine's primary purpose is the direct deposition of plastics or rubber to create finished or semi-finished articles. Reviewing the manufacturer's specifications, operational manuals, and cross-referencing with the WCO Explanatory Notes and national tariff databases like the USITC HTS or UK Trade Tariff is crucial for accurate classification.
How is the duty calculated for products under HS 848520?
A 10-ton injection molding machine for producing plastic automotive parts, 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, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8485.20.00. The calculation is $150,000 (declared value) × 0.05 (duty rate) = $7,500 (duty amount).
Which trade agreements reduce duties for HS 848520?
Several free trade agreements may reduce the applicable duty rate for HS 848520, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a Free duty rate for qualifying originating goods from Canada and Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, respectively, is typically required, depending on the originating country and the specific trade agreement's provisions.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 848520, specifically for machines for treating plastics or rubber by deposit?
The Most Favored Nation (MFN) duty rate for HS code 848520, which covers machines for treating plastics or rubber by deposit, can vary. For example, the USITC Harmonized Tariff Schedule lists a rate of 1.70% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG), the duty rate may be Free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and the applicable trade agreement.
How is the import duty for HS code 848520 calculated, and can you provide an example?
The duty for HS code 848520 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For example, if the MFN duty rate is 1.70% and the declared customs value of the machine is $100,000 USD, the duty would be calculated as: $100,000 (Value) × 0.0170 (1.70% duty rate) = $1,700 USD. If the duty were based on a specific rate (e.g., per unit), the calculation would be rate per unit × number of units. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the official tariff schedule.
What are the key classification criteria to ensure a machine falls under HS code 848520 for plastics or rubber deposit?
To be classified under HS code 848520, the machine must be specifically designed for treating plastics or rubber by a deposit process. This typically involves methods where material is applied or 'deposited' onto a substrate or mold to form or modify a plastic or rubber article. Examples include machines for applying coatings, laminating, or molding using deposition techniques. The Explanatory Notes to the Harmonized System and national tariff rulings provide further detail. Machines performing other operations, such as extrusion, injection molding, or simple cutting, would likely fall under different HS codes.
Which major trade agreements commonly offer preferential duty rates for HS code 848520, and what documentation is needed?
Several trade agreements can provide preferential duty rates, often resulting in Free entry, for HS code 848520. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), and various bilateral agreements the importing country may have. To claim preferential treatment, importers typically need a valid Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Consult the specific trade agreement and the importing country's customs regulations for precise documentation requirements.
Are there any specific documentation requirements beyond a Certificate of Origin for importing machines under HS code 848520?
Beyond a Certificate of Origin for preferential duty claims, importers and customs brokers should be prepared to provide detailed documentation to customs authorities for HS code 848520. This may include a commercial invoice clearly stating the value and description of the goods, a packing list detailing the contents of each package, a bill of lading or air waybill for transportation, and potentially technical specifications or brochures that describe the machine's function, particularly its deposit capabilities for plastics or rubber. Customs may also request proof of origin for non-preferential purposes or require specific safety or compliance certifications depending on the importing country's regulations.