HS 860110 Powered from an external source of electricity
Quick Answer: Locomotives and rolling stock powered from an external source of electricity imported under HS 860110 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This classification specifically covers railway or tramway locomotives and rolling stock that draw their power from an external electrical supply, such as overhead lines or third rails. Importers and customs brokers should note the significant duty rate variations across major markets, necessitating careful tariff determination for each destination. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty calculation and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601100000 | 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 860110 cover?
This subheading covers railway or tramway locomotives, rolling-stock, powered from an external source of electricity, and self-propelled railway or tramway passenger carriages, wagons and trucks. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this specifically includes electric locomotives, electric multiple-unit trains, and electric tramcars. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on vehicles designed to run on rails and drawing their motive power from an external electrical supply, such as overhead lines or a third rail.
What falls outside HS 860110?
The following products are excluded from HS 860110: railway or tramway locomotives and rolling-stock powered by a built-in electric accumulator (battery-powered), which are classified under HS 860120. Also excluded are diesel-electric locomotives or other diesel-powered rail vehicles, which fall under HS 860190. Furthermore, self-propelled rail vehicles not designed to run on rails, such as specialized maintenance vehicles, or electric road vehicles like trams designed for street use, are classified elsewhere, often in Chapter 87.
What are common classification mistakes for HS 860110?
A common error is misclassifying hybrid rail vehicles that can operate both from an external electrical source and an onboard engine (e.g., diesel). If the primary mode of propulsion is from an external electric source, it may still fall under 860110, but if the onboard engine is the primary source or the vehicle is designed for independent operation, it could be classified under 860190. Another mistake involves confusing self-propelled passenger carriages with non-rail vehicles, which would be subject to different chapters, as per General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 860110?
The correct procedure for classifying products under HS 860110 involves a thorough examination of the product's design and power source. Importers must confirm that the railway or tramway vehicle is designed to run on rails and that its primary motive power is derived from an external source of electricity. Reviewing technical specifications, manufacturer's declarations, and consulting official tariff databases like the USITC HTS or EU TARIC is crucial. Customs brokers should verify the presence of pantographs, current collectors, or other external power intake mechanisms.
How is the duty calculated for products under HS 860110?
A new electric multiple-unit train, declared at a customs value of $5,000,000 USD, would attract a US duty of $250,000 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($5,000,000 USD × 0.05 = $250,000 USD). This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 860110.00.00. Note that specific sub-classifications may exist with varying rates.
Which trade agreements reduce duties for HS 860110?
Several free trade agreements may reduce the applicable duty rate for HS 860110, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for member countries. To claim these preferences, a self-certified origin statement or a specific origin declaration is typically required, depending on the agreement and the exporting country.
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FAQ
What are the typical import duty rates for HS code 860110, covering railway or tramway locomotives, powered from an external source of electricity?
The import duty rates for HS code 860110 can vary significantly based on the country of origin and applicable trade agreements. For instance, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates under Free Trade Agreements (FTAs) may also apply. Importers should consult the USITC's HTS or the relevant national tariff schedule for the most accurate and up-to-date rates applicable to their specific import scenario. For example, if a country has an FTA with the US, the duty could be 0.00%.
What specific criteria determine if a railway or tramway locomotive falls under HS code 860110, 'Powered from an external source of electricity'?
HS code 860110 specifically covers railway or tramway locomotives and rolling stock that draw their motive power from an external source of electricity. This means the vehicle must be designed to operate by receiving electrical energy through overhead lines, a third rail, or induction. Vehicles powered by onboard sources, such as diesel engines or batteries (unless the batteries are charged by an external source and the primary operation is electric), would be classified under different headings, such as 860120 (for electric locomotives and rolling stock powered by a third rail or via overhead electrical lines) or other relevant headings for self-propelled units.
How is the import duty for HS code 860110 calculated, and can you provide an example?
The calculation of import duty for HS code 860110 depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume a hypothetical scenario where the duty rate is 1.70% ad valorem and an importer brings in a locomotive valued at $500,000 USD. The duty calculation would be: Duty = Value × Duty Rate. Therefore, Duty = $500,000 × 1.70% = $500,000 × 0.0170 = $8,500 USD. Importers must use the declared customs value and the applicable duty rate from the tariff schedule of the importing country.
What documentation is typically required when importing goods classified under HS code 860110?
When importing railway or tramway locomotives classified under HS code 860110, standard import documentation is required, which typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country's regulations and any specific trade agreements, additional documentation might be necessary. This could include proof of compliance with safety standards, technical specifications of the locomotive, and documentation to support any preferential duty claims, such as a declaration of origin or a movement certificate. Customs brokers play a crucial role in ensuring all required documents are accurate and submitted on time.
Which major trade agreements might offer preferential duty rates for HS code 860110, and how can importers claim these benefits?
Several trade agreements can impact duty rates for HS code 860110. For example, within the European Union, goods moving between member states are generally subject to the principles of the single market, often resulting in no duties. For imports into the EU from countries with preferential trade agreements (e.g., with Canada, Japan), the EU TARIC database should be consulted for specific tariff reductions or exemptions. In the US, agreements like the USMCA (United States-Mexico-Canada Agreement) or other bilateral FTAs could provide reduced or zero duty rates. To claim preferential treatment, importers must typically provide a valid certificate of origin or other proof of eligibility as stipulated by the specific trade agreement, ensuring the goods meet the rules of origin.