HS 860390 Other
Quick Answer: Self-propelled railway or tramway locomotives and rolling-stock, not fitted with means of transport for persons or goods, imported under HS 860390, enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at 5% ad valorem, with certain preferential rates available. This "Other" classification within Chapter 86 applies to self-propelled railway or tramway vehicles that do not fall into more specific categories, such as those designed for carrying passengers or freight. Importers should verify specific product descriptions against the full tariff schedule to ensure correct classification. According to CustomTariffs data, understanding these varying duty rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603900000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603900000 | 5% | Free (17 programs) | ["No."] |
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 8603.90?
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, GSP, and 14 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 860390 cover?
This subheading covers "other" self-propelled railway or tramway locomotives and rolling-stock, not specified in subheading 860310 or 860320. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes specialized self-propelled vehicles designed for specific railway or tramway operations that do not fit into the more narrowly defined categories. For instance, in the US Harmonized Tariff Schedule (HTS), this would encompass self-propelled maintenance vehicles or specialized construction equipment for railway lines not otherwise classified.
What falls outside HS 860390?
The following products are excluded from HS 860390: self-propelled railway or tramway locomotives and rolling-stock designed for passenger transport (which fall under 860310 or 860320), and any non-self-propelled rolling-stock. For example, railway wagons, carriages, or freight cars, even if designed to be hauled by a self-propelled unit, are classified under heading 8606. Similarly, specialized road vehicles used for railway maintenance but not operating on rails are classified elsewhere, typically in Chapter 87.
What are common classification mistakes for HS 860390?
A common error is misclassifying self-propelled vehicles that are primarily designed for off-rail use but may have limited rail capability, or vice versa. For example, a road-rail vehicle that spends most of its operational time on roads would likely be classified under Chapter 87. Conversely, a purely rail-bound, self-propelled unit that is not a locomotive or passenger car but performs a specific railway function should be considered for 860390, following General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 860390?
The correct procedure for classifying products under HS 860390 involves a thorough examination of the product's primary function and design. Importers and customs brokers must determine if the item is self-propelled, operates on railways or tramways, and is not specifically covered by other subheadings within 8603 or other HS chapters. Consulting the official Explanatory Notes of the WCO and the specific national tariff schedules, such as the EU's TARIC database, is crucial for accurate determination.
How is the duty calculated for products under HS 860390?
A self-propelled railway maintenance vehicle weighing 25,000 kg and declared at a customs value of $150,000 USD, if subject to a 5% ad valorem duty rate under the USITC HTS, would attract a US duty of $7,500. This is calculated as 5% × $150,000. If the tariff also specified a specific duty, for instance, $100 per tonne, the duty would be $2,500 ($100 × 25 tonnes), and the higher of the two duties would apply.
Which trade agreements reduce duties for HS 860390?
Several free trade agreements may reduce the applicable duty rate for HS 860390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can achieve a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, depending on the origin country, Generalized System of Preferences (GSP) schemes might offer reduced or free entry, typically requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 860390?
The Most Favored Nation (MFN) duty rate for HS code 860390, which covers 'Other self-propelled railway or tramway passenger carriages, not fitted with travelling cranes', is 3.5% ad valorem. This rate applies to imports from countries not benefiting from preferential trade agreements. Always verify the specific rate applicable to your country of origin.
How do preferential trade agreements affect the duty rates for HS code 860390?
Preferential trade agreements significantly reduce or eliminate import duties for HS code 860390. For example, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Consult the relevant trade agreement annexes for specific eligibility criteria and documentation requirements.
What are the classification criteria for goods falling under HS code 860390?
HS code 860390 is a residual category for self-propelled railway or tramway passenger carriages that are not specifically covered elsewhere in heading 8603. Key classification criteria include: 1. It must be a passenger carriage. 2. It must be self-propelled, meaning it has its own means of propulsion. 3. It must be designed for use on railway or tramway tracks. 4. It must not be fitted with travelling cranes. If a self-propelled passenger carriage does not meet the specific criteria of other subheadings within 8603, it will be classified under 860390.
Can you provide an example of how import duty is calculated for HS code 860390?
Certainly. If a self-propelled passenger carriage classified under HS code 860390 is imported from a country subject to the MFN rate of 3.5% ad valorem, and its customs value is $500,000 USD, the import duty calculation would be: Duty = Customs Value × Duty Rate. Duty = $500,000 × 3.5% = $17,500 USD. This calculation assumes no other duties, taxes, or fees apply. Always confirm the declared customs value and the applicable duty rate with customs authorities.
What documentation is typically required for importing goods under HS code 860390?
When importing self-propelled passenger carriages under HS code 860390, standard import documentation is required. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. If claiming preferential duty rates, a valid proof of origin (e.g., Certificate of Origin, origin declaration on invoice) is crucial and must comply with the specific requirements of the relevant Free Trade Agreement. Depending on the country of origin and the nature of the goods, additional safety, health, or technical compliance certificates may be necessary. Consult the importing country's customs regulations for a comprehensive list.