HS 848630 Machines and apparatus for the manufacture of flat panel displays
Quick Answer: Machines and apparatus for the manufacture of flat panel displays imported under HS 848630 enter the UK at 0.00%, the EU at 0.00%, and the US at a free rate under the MFN tariff, though a 35% rate is also listed. This classification covers specialized equipment used in the production of screens for televisions, computers, and mobile devices, such as machines for etching, coating, or assembling display panels. Importers should verify the specific subheadings and any potential preferential trade agreements that might apply, as duty rates can vary. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486300000 | 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 848630 cover?
This subheading covers machines and apparatus specifically designed for the manufacture of flat panel displays, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. This includes equipment used in processes such as photolithography, etching, deposition, and assembly of components for liquid crystal displays (LCDs), organic light-emitting diodes (OLEDs), and other flat panel technologies. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the primary function must be the production of these display panels.
What falls outside HS 848630?
The following products are excluded from HS 848630: general-purpose machinery not specifically adapted for flat panel display manufacture, such as standard robotic arms or conveyor systems, unless they are integral to a dedicated production line for these displays. Also excluded are machines for manufacturing the individual components *before* they are assembled into a display panel, such as machines for producing glass substrates or chemicals used in the manufacturing process. Equipment for testing or repairing finished displays is also classified elsewhere, typically under HS 9031 or HS 8543.
What are common classification mistakes for HS 848630?
A common error is misclassifying machines that perform multiple functions, some of which are related to flat panel display manufacture and others that are not. According to General Interpretative Rule (GIR) 3(c), when goods are classifiable by virtue of two or more headings, the heading which occurs last in numerical order shall be considered. Importers may also incorrectly classify standalone components or auxiliary equipment that are not the primary machines for the display manufacturing process itself, failing to recognize the specialized nature required for this subheading.
How should importers classify products under HS 848630?
The correct procedure for classifying machines under HS 848630 involves a thorough review of the machine's primary function and its intended use in the manufacturing process of flat panel displays. Importers and customs brokers must consult the detailed Explanatory Notes of the WCO HS Nomenclature and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Verification of technical specifications and operational capabilities against the scope of Heading 8486 is crucial to ensure accurate classification.
How is the duty calculated for products under HS 848630?
A "Plasma Etching Machine for Semiconductor and Flat Panel Display Manufacturing," declared at a customs value of $1,500,000 USD, would attract a US duty of $75,000. 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 848630. The calculation is: $1,500,000 (Declared Value) × 0.05 (5.0% MFN Duty Rate) = $75,000 (Duty Amount).
Which trade agreements reduce duties for HS 848630?
Several free trade agreements may reduce the applicable duty rate for HS 848630, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods can achieve a duty rate of Free. The top origin countries benefiting from such preferential rates for this product category often include Mexico and Canada. To claim preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required, depending on the specific provisions of the agreement and the importing country's regulations.
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FAQ
What are the typical import duty rates for HS code 848630, 'Machines and apparatus for the manufacture of flat panel displays'?
The Most Favored Nation (MFN) duty rate for HS code 848630 in the United States is 0.00%. However, duty rates can vary significantly by country. For example, the European Union's TARIC system may list different rates depending on the specific product and origin. The UK Trade Tariff also shows a 0.00% duty rate for this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate. Preferential rates under Free Trade Agreements (FTAs) may further reduce or eliminate these duties.
How is the duty for HS 848630 calculated, and can you provide an example?
The duty for HS code 848630 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 0.00% (as in the US), the calculation is: 0.00% of the customs value = $0.00 duty. If a hypothetical country had a 3.5% ad valorem duty rate on a machine valued at $100,000, the duty would be calculated as: 3.5% * $100,000 = $3,500. Always verify the specific duty rate applicable to your shipment's origin and destination.
What specific criteria define a machine as classifiable under HS 848630?
HS code 848630 covers machines and apparatus specifically designed for the manufacture of flat panel displays. This includes equipment used in processes such as photolithography, etching, deposition, cleaning, and assembly of components for LCD, OLED, and other flat panel technologies. The key is that the machine's primary function must be directly related to the production of the display panel itself, not ancillary equipment like testing devices or general manufacturing tools. The World Customs Organization (WCO) Explanatory Notes to Chapter 84 provide further guidance on the scope of this heading.
What documentation is typically required for importing goods under HS code 848630?
Standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS 848630, importers should also be prepared to provide detailed technical specifications, brochures, or manuals that clearly demonstrate the machine's function in manufacturing flat panel displays. This helps customs authorities verify the correct classification. Depending on the importing country and the origin of the goods, certificates of origin may be necessary to claim preferential duty rates under trade agreements.
Which common trade agreements might offer preferential duty rates for HS 848630 imports?
The applicability of preferential duty rates depends on the specific Free Trade Agreements (FTAs) between the exporting and importing countries. For example, if a machine is manufactured in a country that has an FTA with the United States, such as the USMCA (United States-Mexico-Canada Agreement), it might qualify for duty-free entry. Similarly, the EU has numerous FTAs that could impact duties on goods entering the EU. Importers must ensure the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary documentation (e.g., Certificate of Origin) to claim preferential treatment.