HS 860791 Other
Quick Answer: Parts for railway or tramway locomotives or rolling stock, not elsewhere specified, imported under HS 860791 enter the UK at 0.00%, the EU at 3.70% (MFN), and the US at 35% (MFN). This residual classification applies to components for railway vehicles that do not have a more specific HS code. Importers should carefully review the specific nature of the parts to ensure correct classification, as misclassification can lead to penalties. According to CustomTariffs data, the significant duty rate disparity between the US and other major markets necessitates careful planning for trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607911000 | 0.00 % | — | — |
| 8607919000 | 0.00 % | — | — |
| 8607910000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607910000 | — | — | — |
| 8607911000 | 3.70 % | — | — |
| 8607919000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607910000 | Free | — | ["kg"] |
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 860791 cover?
This subheading covers "Other" parts and accessories for railway or tramway locomotives or rolling stock, not specifically enumerated in preceding subheadings of heading 8607. According to the World Customs Organization's Harmonized System Nomenclature, this residual category captures a wide array of components not otherwise classified, provided they are exclusively or principally used for the specified railway or tramway vehicles. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to parts and accessories that do not fit into more specific categories within heading 8607, such as wheels, axles, brakes, or bogies.
What falls outside HS 860791?
The following products are excluded from HS 860791: parts and accessories specifically covered by preceding subheadings of heading 8607, such as wheels, wheel sets, axles, brakes, and bogies. Additionally, general-purpose tools or machinery not exclusively or principally designed for railway or tramway rolling stock, even if used in their maintenance or repair, are classified elsewhere. For instance, standard workshop equipment or common fasteners not specifically manufactured for railway applications would not fall under this subheading.
What are common classification mistakes for HS 860791?
A common error is the misclassification of general-purpose components that are not exclusively or principally designed for railway or tramway locomotives or rolling stock. This often occurs when importers assume any part used in a railway context falls into this residual category. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a part has a more specific classification within heading 8607 or elsewhere in the tariff schedule, it should not be classified under this "Other" subheading.
How should importers classify products under HS 860791?
The correct procedure for classifying products under HS 860791 involves a detailed examination of the part or accessory's specific function and design. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System and the specific definitions provided by the relevant customs authority, such as the USITC HTS or the UK Trade Tariff. If the item is not specifically covered by a preceding subheading within heading 8607 and is demonstrably intended for railway or tramway rolling stock, then HS 860791 is the appropriate classification.
How is the duty calculated for products under HS 860791?
A set of 50 specialized railway coupling pins, weighing a total of 150 kg and declared at a customs value of $5,000 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared value ($5,000 USD × 0.025 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 860791.
Which trade agreements reduce duties for HS 860791?
Several free trade agreements may reduce the applicable duty rate for HS 860791, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying originating goods from Canada and Mexico can receive a preferential duty rate of Free. To claim this preference, a compliant origin declaration is required, typically a self-certified statement on the commercial invoice or a separate document. Other agreements, depending on the origin country, might offer reduced rates or duty-free treatment, necessitating specific origin documentation like a EUR.1 certificate for certain European trade relationships.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 860791?
HS code 860791 covers 'Other' parts for railway or tramway locomotives or rolling stock. Duty rates vary significantly by country. For example, the U.S. Most Favored Nation (MFN) duty rate is 3.70% ad valorem. The UK's tariff rate is 1.70% ad valorem. The EU's TARIC system may show different rates depending on the specific origin and product. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS 860791 calculated, and can you provide an example?
The duty for HS code 860791 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of parts classified under 860791 has a customs value of $10,000 and the applicable duty rate is 3.70% (like the U.S. MFN rate), the duty amount would be $10,000 * 0.0370 = $370.00. Some countries may also have specific duties based on weight or other units, so it's crucial to verify the calculation method.
What documentation is typically required when importing goods under HS code 860791?
When importing parts classified under HS code 860791, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific nature of the parts, additional technical specifications or safety certifications might be requested by customs authorities.
Are there preferential duty rates available for HS code 860791 under trade agreements?
Yes, preferential duty rates may be available for HS code 860791 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the UK, or the EU might qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin, to claim these benefits.
What are the classification criteria for goods falling under HS code 860791?
HS code 860791 is a residual category for parts of railway or tramway locomotives or rolling stock that are not specifically covered by preceding headings within Chapter 86. To classify goods under this code, they must be identifiable as being exclusively or principally used with locomotives or rolling stock of headings 8601 to 8606. This includes items like specific brackets, fasteners, or components not elsewhere specified. If a part has a more specific HS code within Chapter 86 or another chapter, that more specific code should be used instead.