HS 848610 Machines and apparatus for the manufacture of boules or wafers
Quick Answer: Machines and apparatus for the manufacture of boules or wafers imported under HS 848610 enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification specifically covers machinery designed for producing round, solid confectionery items (boules) and thin, crisp baked goods (wafers). Importers should be aware of the significant duty rate disparity for the US market, which offers duty-free entry, contrasting with potential higher rates if the US MFN rate of 35% were applied. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin and preferential trade agreements for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486100000 | 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 to Classify This HS Code?
What products does HS 848610 cover?
This subheading covers machines and apparatus specifically designed and used for the manufacture of boules (spherical glass or crystal balls) or wafers, which are thin, flat pieces of material, often used in semiconductor manufacturing. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes equipment for processes such as wafer slicing, dicing, polishing, and the formation of glass spheres, essential for industries like electronics and optics. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on machinery dedicated to these precise manufacturing steps.
What falls outside HS 848610?
The following products are excluded from HS 848610: general-purpose machinery that can be adapted for wafer or boule production but is not specifically designed for it, such as standard cutting or grinding machines. Also excluded are machines for the subsequent processing of wafers or boules, like testing equipment or packaging machinery. For instance, a wafer inspection system or a machine for assembling semiconductor devices would be classified under different headings, typically within Chapter 84 but not under 848610, as they do not directly manufacture the boules or wafers themselves.
What are common classification mistakes for HS 848610?
A common error is misclassifying general-purpose machinery as specialized equipment for boule or wafer manufacture. This often occurs when a machine has some capability to perform a relevant task but lacks the specific design, tooling, or precision required for dedicated boule or wafer production. According to General Rule of Interpretation (GRI) 3(b) for the classification of goods, when goods are presented in sets, they are classified according to the component that gives them their essential character; if no single component predominates, the classification may be more complex, but for single machines, the specific function is paramount.
How should importers classify products under HS 848610?
The correct procedure for classifying products under HS 848610 involves a thorough examination of the machine's intended use and design specifications. Importers and customs brokers should consult the official descriptions in the WCO HS Nomenclature, as well as the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. It is crucial to verify that the machine is exclusively or principally designed for the manufacture of boules or wafers, and to gather technical documentation, including manufacturer's specifications and operational manuals, to support the classification decision.
How is the duty calculated for products under HS 848610?
A silicon wafer dicing saw, weighing 500 kg and declared at a customs value of $150,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for machines and apparatus for the manufacture of wafers under HS 848610 is 0% ad valorem, as published in the USITC Harmonized Tariff Schedule. Therefore, the calculation is 0% × $150,000 = $0.00. This 0% rate is common for advanced manufacturing equipment in many developed economies to promote technological advancement.
Which trade agreements reduce duties for HS 848610?
Several free trade agreements may reduce the applicable duty rate for HS 848610, including the United States-Mexico-Canada Agreement (USMCA), where qualifying goods may receive a Free duty rate. For goods originating from the United Kingdom, the UK-EU Trade and Cooperation Agreement could also lead to preferential rates, potentially Free. Documentation required typically includes a self-certified origin statement for USMCA, and for UK-EU preferences, a EUR.1 movement certificate or a declaration on origin may be necessary, depending on the specific circumstances and value of the goods.
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FAQ
What are the typical import duty rates for HS code 848610, machines and apparatus for the manufacture of boules or wafers?
The import duty rates for HS code 848610 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for goods originating from countries with preferential trade agreements. The UK Trade Tariff also shows a general rate of Free. However, it is crucial to verify the specific rate applicable to your country of import and the origin of the goods, as some countries may apply higher rates or specific duties.
What specific criteria define a machine as being for the 'manufacture of boules or wafers' under HS 848610?
HS code 848610 covers machines and apparatus specifically designed and equipped for the production of boules (solid, cylindrical masses of semiconductor material) or wafers (thin slices of semiconductor material). This includes equipment used in the initial stages of semiconductor manufacturing, such as crystal growing furnaces, ingot shaping machines, and wafer slicing or dicing machines. The key is the direct and primary function of producing these foundational semiconductor elements. Apparatus used for subsequent processing, such as etching, deposition, or testing, would typically fall under different HS codes.
What documentation is typically required when importing machines under HS code 848610?
When importing machines and apparatus for the manufacture of boules or wafers under HS code 848610, standard import documentation is required. This includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide technical specifications or brochures that clearly demonstrate the machine's intended use for boule or wafer manufacturing to support the HS classification.
How are import duties calculated for HS 848610, and can you provide an example?
Import duties for HS code 848610 are typically calculated on an ad valorem basis (a percentage of the declared customs value of the goods) or sometimes as a specific duty (a fixed amount per unit). For example, if a machine classified under HS 848610 has a declared customs value of $100,000 USD and the applicable MFN duty rate is 0.00%, the duty payable would be: $100,000 USD × 0.00% = $0.00 USD. If, hypothetically, a specific duty were applicable, such as $50 per machine, and you imported 10 machines, the duty would be 10 machines × $50/machine = $500. Always confirm the calculation method and rate with the customs authority of the importing country.
Which trade agreements commonly provide preferential duty rates for HS code 848610?
Many trade agreements offer preferential duty rates for goods classified under HS code 848610. For instance, within the European Union, goods originating from countries with which the EU has a Free Trade Agreement (FTA) often benefit from reduced or zero duties. Similarly, the United States has FTAs with various countries that can impact the duty rates for these machines. The World Trade Organization (WTO) also provides a framework for tariff reductions. It is essential for importers to consult the specific trade agreements between the exporting and importing countries and ensure that the goods meet the rules of origin to qualify for preferential treatment.