HS 848690 Parts and accessories
Quick Answer: Parts and accessories for machines of heading 8486 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate that can be free or as high as 35% ad valorem, depending on the specific item and trade agreement. This classification covers components and supplementary items specifically designed for use with machinery used in the manufacture of semiconductor devices, flat-panel displays, and solar cells. Importers should verify the exact duty rate for their specific product in the US, as the broad range indicates potential for specific item duties or preferential rates. CustomTariffs aggregates this information, highlighting the need for precise product identification to ensure accurate customs declarations and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8486900000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 848690 cover?
This subheading covers parts and accessories specifically designed for machines of heading 8486, which are machines and apparatus for the manufacture of semiconductor devices, flat panel displays, and photovoltaic cells. According to the WCO Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes items such as specialized tooling, fixtures, wafer handling components, vacuum chambers, and control modules that are integral to the operation of these advanced manufacturing machines.
What falls outside HS 848690?
The following products are excluded from HS 848690: general-purpose tools or equipment not specifically designed for machines of heading 8486, such as standard wrenches or screwdrivers, and spare parts for general industrial machinery. Additionally, consumables like cleaning agents or lubricants, unless specifically formulated and packaged for use within these sophisticated machines, are typically classified elsewhere. For instance, standard laboratory glassware would not fall under this heading.
What are common classification mistakes for HS 848690?
A common error is misclassifying general industrial spare parts as specific accessories for machines of heading 8486. This often occurs when a part could be used in multiple types of machinery. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the part is *specifically* designed for and exclusively used with machines covered by heading 8486, not merely compatible.
How should importers classify products under HS 848690?
The correct procedure for classifying products under HS 848690 involves a thorough review of the product's design, intended use, and specific function within machines of heading 8486. Importers and customs brokers should consult the official tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and the WCO Explanatory Notes. If uncertainty remains, obtaining a binding ruling from the relevant customs authority is recommended to ensure compliance and avoid delays.
How is the duty calculated for products under HS 848690?
A specialized vacuum chuck for a semiconductor wafer processing machine, weighing 0.5 kg and declared at a customs value of $1,500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($1,500 × 0.05 = $75.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 8486.90.0000.
Which trade agreements reduce duties for HS 848690?
Several free trade agreements may reduce the applicable duty rate for HS 848690, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. For goods originating from countries that are beneficiaries of the US Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential treatment, often resulting in a reduced or Free duty rate.
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FAQ
What are the typical import duty rates for HS code 848690, covering parts and accessories for machinery used in semiconductor manufacturing?
Import duty rates for HS code 848690 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates. It is crucial to consult the official tariff schedule of the importing country for the exact applicable duty. For instance, while the US MFN rate is often 0.00%, other preferential rates under Free Trade Agreements might also apply, potentially leading to duty-free entry.
How is the classification of 'parts and accessories' under HS 848690 determined?
Classification under HS code 848690 requires that the part or accessory is specifically designed for use with machinery of headings 8486 (machinery and apparatus for the manufacture of semiconductor devices, etc.). According to WCO Explanatory Notes and national tariff rulings, the item must be dedicated to the function of the principal machine. Generic parts or accessories that can be used with a wide range of machinery, not exclusively or principally for semiconductor manufacturing equipment, would not typically be classified here. Importers should ensure the part's design and intended use align with the specific requirements of machinery covered by heading 8486.
What documentation is typically required when importing parts and accessories under HS code 848690?
When importing under HS code 848690, standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, to substantiate the classification and ensure compliance, importers may need to provide technical specifications, product brochures, or a manufacturer's declaration confirming that the parts or accessories are intended for use with semiconductor manufacturing machinery of heading 8486. Customs authorities may request this information to verify the HS code and ensure eligibility for any preferential duty rates.
Which common trade agreements might offer preferential duty rates for HS code 848690?
Several trade agreements can affect duty rates for HS code 848690. For example, if the goods originate from a country that is a party to the USMCA (United States-Mexico-Canada Agreement), there may be preferential duty rates, often 0.00%, provided the rules of origin are met. Similarly, agreements between the EU and other countries, or the UK's trade agreements post-Brexit, can offer reduced or zero duties. Importers must verify the origin of the goods and consult the specific provisions of applicable trade agreements, such as those listed in the USITC, EU TARIC, or UK Trade Tariff databases, to determine eligibility for preferential treatment.
Can you provide a concrete example of how import duty is calculated for HS code 848690?
Let's assume a shipment of specialized robotic arms, classified under HS code 848690, is imported into the United States. The MFN duty rate is 0.00%. The commercial invoice value for these robotic arms is $50,000. The duty calculation would be: Duty = Value × Ad Valorem Rate. In this case, Duty = $50,000 × 0.00% = $0.00. If, hypothetically, a country had a 3.5% ad valorem duty rate for this code, the duty would be $50,000 × 3.5% = $1,750.00. It's crucial to confirm the specific duty rate applicable to the importing country and the origin of the goods, as rates can differ significantly.