HS 848640 Machines and apparatus specified in note 11(C) to this chapter
Quick Answer: Machines and apparatus specified in note 11(C) to chapter 84 imported under HS 848640 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 35% ad valorem. This classification pertains to machines and apparatus specifically designed for the manufacture of semiconductor devices, printed circuit boards, and flat panel displays, as detailed in Chapter 84, Note 11(C). Importers should be aware of the significant duty rate disparity in the US market. According to CustomTariffs data, careful classification is crucial to ensure compliance and optimize duty payments across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486400020 | — | — | ["No."] |
| 84864000 | Free | — | — |
| 8486400010 | — | — | ["No."] |
| 8486400030 | — | — | ["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 848640 cover?
This subheading covers machines and apparatus for the manufacture of semiconductor devices, printed circuit boards, and flat panel displays, as specified in Note 11(C) to Chapter 84 of the Harmonized System. According to the World Customs Organization (WCO) HS Nomenclature and interpretations found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes machines for etching, depositing, and assembling components onto substrates used in electronics manufacturing, excluding those solely for testing or inspection.
What falls outside HS 848640?
The following products are excluded from HS 848640: machines for the manufacture of semiconductor devices, printed circuit boards, and flat panel displays that do not meet the specific criteria outlined in Note 11(C) to Chapter 84. This includes general-purpose machinery not specifically designed for these electronic manufacturing processes, as well as machines primarily used for testing, inspection, or packaging of finished electronic components, which are typically classified under other headings such as 9031 or 8477.
What are common classification mistakes for HS 848640?
A common error is misinterpreting the scope of "manufacture" as defined in Note 11(C). Importers may incorrectly classify machines that perform auxiliary functions, such as simple cleaning or material handling, as falling under this subheading when their primary function is not the direct creation or assembly of semiconductor devices, PCBs, or flat panel displays. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1, is crucial for accurate classification.
How should importers classify products under HS 848640?
The correct procedure for classifying products under HS 848640 involves a thorough review of the machine's technical specifications and its intended use in the manufacturing process. Importers and customs brokers must consult the official Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, to confirm that the apparatus meets the criteria of Note 11(C) for semiconductor, PCB, or flat panel display manufacturing.
How is the duty calculated for products under HS 848640?
A plasma etching machine for semiconductor wafer fabrication, weighing 1,500 kg and declared at a customs value of $250,000 USD, would attract a US duty of $12,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($250,000 × 0.05 = $12,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 848640?
Several free trade agreements may reduce the applicable duty rate for HS 848640, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is typically required for goods originating from these countries.
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FAQ
What are the typical import duty rates for HS code 848640?
HS code 848640 covers 'Machines and apparatus for the manufacture of semiconductor devices, flat panel displays and printed circuit boards, not elsewhere specified or included'. Duty rates can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the general (MFN) duty rate is 0.00%. However, preferential rates under Free Trade Agreements may also apply. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. For instance, the EU TARIC system or the UK Trade Tariff will provide specific rates applicable within those jurisdictions.
What specific types of machines fall under HS code 848640?
HS code 848640 is for machines and apparatus used in the production of semiconductor devices, flat panel displays, and printed circuit boards, which are not classified elsewhere in Chapter 84. This includes equipment for processes like wafer fabrication, photolithography, etching, deposition, and assembly of these electronic components. Note 11(C) to Chapter 84 provides a more detailed list of the types of machines covered. Importers should carefully review this note to ensure their merchandise meets the specific criteria.
How is the import duty for HS code 848640 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applicable to the importing country and the declared value or quantity of the goods. For HS code 848640, if the applicable duty rate is 0.00% ad valorem, the duty amount would be zero. Let's consider a hypothetical scenario where a country applies a 3.5% ad valorem duty rate. If an importer brings in machinery valued at $100,000, the duty calculation would be: $100,000 (value) × 3.5% (duty rate) = $3,500. This amount would be payable to customs authorities. Always verify the applicable duty rate and the basis of calculation (ad valorem, specific, or compound) from official sources like the USITC, EU TARIC, or UK Trade Tariff.
What documentation is typically required for importing goods classified under HS code 848640?
When importing machinery under HS code 848640, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the machinery, additional documentation may be necessary. This could include a certificate of origin, import licenses, or specific declarations related to safety standards or environmental regulations. For specialized machinery like that used in semiconductor manufacturing, technical specifications and user manuals might be requested by customs to verify classification. Consulting with a customs broker is advisable to ensure all required documents are in order.
Do trade agreements, such as USMCA or EU free trade agreements, impact the duty rates for HS code 848640?
Yes, trade agreements can significantly impact duty rates for HS code 848640. For example, if the machinery originates from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or various EU FTAs), it may be eligible for preferential duty rates, often 0.00% or a reduced rate, provided that the goods meet the rules of origin stipulated in the agreement. Importers must obtain a valid certificate of origin from the exporter to claim these preferential rates. It is essential to check the specific provisions of relevant trade agreements and consult official tariff databases like the USITC, EU TARIC, or UK Trade Tariff to determine eligibility and claim benefits.