HS 848790 Other
Quick Answer: Parts for machinery imported under HS 848790 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at 3.9% ad valorem (MFN). This residual classification applies to mechanical parts not specified elsewhere in Chapter 84, such as certain unclassified components for general industrial machinery. Importers should carefully verify that their specific part does not fall under a more specific HS code before utilizing 848790, as misclassification can lead to penalties. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8487900000 | — | — | — |
| 8487904000 | 0.00 % | — | — |
| 8487904010 | 0.00 % | — | — |
| 8487904090 | 0.00 % | — | — |
| 8487905100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8487900000 | 1.70 % | — | — |
| 8487904000 | 1.70 % | — | — |
| 8487904010 | 1.70 % | — | — |
| 8487904090 | 1.70 % | — | — |
| 8487905100 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8487900040 | — | — | ["kg"] |
| 84879000 | 3.9% | Free (18 programs) | — |
| 8487900080 | — | — | ["kg"] |
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 8487.90?
Imports of Other 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, and 16 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 848790 cover?
This subheading covers "Other" parts of machinery, not elsewhere specified or included in Chapter 84. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for mechanical appliances and parts thereof that do not fit into more specific headings within Chapter 84. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database indicate that this subheading is a catch-all for mechanical parts not otherwise classified, provided they are not specifically excluded by Chapter 84 notes or other headings.
What falls outside HS 848790?
The following products are excluded from HS 848790: any parts that are specifically enumerated in other headings of Chapter 84, such as parts of pumps (8413), compressors (8414), or machine tools (8456 to 8465). Additionally, finished articles of Chapter 84, such as complete machines, are not classified here. For example, a complete engine, even if disassembled for transport, would not fall under this residual subheading if its function as a complete engine is evident.
What are common classification mistakes for HS 848790?
A common error is classifying components that are integral to a specific machine under this general subheading when they should be classified with the machine itself, or under a more specific part heading. For instance, a specialized gear designed exclusively for a particular type of printing press might be incorrectly classified here instead of with the printing press or its specific component category. This often arises from misinterpreting General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 848790?
The correct procedure for classifying products under HS 848790 involves a thorough examination of the product's function and composition, cross-referenced with the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country. Importers and customs brokers must first attempt to find a more specific heading or subheading within Chapter 84 or other relevant chapters. Only if the product is a mechanical part and does not fit any other specific classification should HS 848790 be considered, ensuring it is not a finished article or a part specifically excluded by chapter notes.
How is the duty calculated for products under HS 848790?
A set of 50 specialized metal fasteners, weighing 2 kilograms and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8487.90.00.
Which trade agreements reduce duties for HS 848790?
Several free trade agreements may reduce the applicable duty rate for HS 848790, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by US Customs and Border Protection.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 848790 in the US, EU, and UK?
The import duty for HS code 848790, which covers 'Other' machinery parts not specified elsewhere in Chapter 84, varies by region. In the United States, the Most Favored Nation (MFN) duty rate is 3.9% ad valorem, as per the USITC Harmonized Tariff Schedule. For the European Union, the TARIC system indicates a duty rate of 1.7% ad valorem. In the United Kingdom, the UK Trade Tariff lists a duty rate of 1.7% ad valorem. It is crucial to verify the specific tariff rate based on the country of origin and any applicable trade agreements.
How is the duty for HS 848790 calculated, and can you provide an example?
The duty for HS code 848790 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of parts classified under 848790 has a customs value of $10,000 and the applicable duty rate is 1.7% (as in the EU or UK), the import duty would be calculated as: $10,000 (customs value) × 0.017 (duty rate) = $170. Importers should also be aware of potential additional duties, taxes (like VAT or GST), and fees that may apply.
What are the classification criteria for goods falling under HS code 848790?
HS code 848790 is a residual category for parts of machinery or mechanical appliances that are not specifically covered by other headings within Chapter 84 of the Harmonized System. To classify goods under this code, importers and customs brokers must first exhaust all other more specific headings in Chapter 84. The goods must be identifiable as parts of machines or mechanical appliances, but they should not be parts of electrical machinery (which fall under Chapter 85) or other specific categories like engines, pumps, compressors, etc., if those specific headings are applicable. The WCO's Explanatory Notes to the Harmonized System are a key resource for understanding the scope of this heading.
Which trade agreements offer preferential duty rates for HS code 848790, and what documentation is needed?
Several trade agreements can provide preferential duty rates for goods classified under HS code 848790. For example, under certain agreements, rates could be as low as 'Free'. Examples of countries or blocs that may offer preferential rates include Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Singapore (SG), and others listed with 'Free' access. To claim preferential treatment, importers typically need a valid Certificate of Origin or a declaration of origin issued by the exporter, compliant with the specific requirements of the relevant trade agreement. This documentation must be presented to customs authorities at the time of import.
Are there any specific documentation requirements beyond a Certificate of Origin for HS 848790?
While a Certificate of Origin is crucial for claiming preferential duty rates, other documentation may be required for HS code 848790. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transport. Depending on the nature of the machinery parts and the importing country's regulations, additional certifications, licenses, or permits might be necessary to ensure compliance with safety, health, or technical standards. Customs brokers should always consult the specific import regulations of the destination country.