HS 860799 Other
Quick Answer: Parts for railway or tramway locomotives or rolling stock, not elsewhere specified, imported under HS 860799 enter the UK at 0.00%, the EU at 1.70% (MFN), and the US at 2.8% (MFN). This residual classification applies to components for trains and trams that do not fit into more specific categories within heading 8607. Importers should carefully review the specific nature of the part to ensure it is correctly classified, as misclassification can lead to incorrect duty payments. According to CustomTariffs data, preferential rates may apply in the US for certain trading partners.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607991000 | 0.00 % | — | — |
| 8607990000 | — | — | — |
| 8607998000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607998000 | 1.70 % | — | — |
| 8607990000 | — | — | — |
| 8607991000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8607991000 | 2.8% | Free (17 programs) | ["kg"] |
| 860799 | — | — | — |
| 8607995000 | 3.1% | Free (18 programs) | ["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 8607.99?
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 to Classify This HS Code?
What products does HS 860799 cover?
This subheading covers "Other" parts and accessories of railway or tramway locomotives or rolling stock, not elsewhere specified within Heading 8607. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for components that do not fit into more specific subheadings for items like wheels, axles, bogies, frames, or braking equipment. It is intended for miscellaneous parts essential for the functioning or maintenance of rolling stock.
What falls outside HS 860799?
The following products are excluded from HS 860799: specific components like wheels and axles (860711-860719), bogies, bissel-trucks, and radial-steering axles (860712), frames and chassis (860721), and braking equipment (860730). Additionally, complete locomotives or rolling stock (Heading 8601-8606) and general-purpose tools or machinery not specifically designed for railway rolling stock maintenance are classified elsewhere. For instance, a standard wrench used in a general workshop would not be classified here.
What are common classification mistakes for HS 860799?
A common error is misclassifying parts that have a more specific classification within Heading 8607 or even in other HS Chapters. For example, classifying a specialized coupling device designed solely for railway rolling stock under 860799 when it might have a more precise description elsewhere. Importers may also incorrectly include general hardware or fasteners that are not exclusively for railway applications, failing to adhere to General Rule of Interpretation (GRI) 1, which states 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 860799?
The correct procedure for classifying products under HS 860799 involves a thorough review of the product's specific function and design. Importers and customs brokers must first consult the WCO Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine if the part fits a more specific subheading within Heading 8607. If it is indeed a part or accessory for railway or tramway locomotives or rolling stock and does not meet the criteria for any other subheading, then 860799 is the appropriate classification.
How is the duty calculated for products under HS 860799?
A specialized railway signaling cable, weighing 500 kilograms and declared at a customs value of $10,000 USD, would attract a US duty of $500.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($10,000 USD × 0.05 = $500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 860799?
Several free trade agreements may reduce the applicable duty rate for HS 860799, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible goods originating from Canada or Mexico, requiring a self-certified origin statement. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or Free duty rates, typically requiring a GSP Form A. The EU and UK also have various preferential agreements that could offer reduced duties, often necessitating an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 860799 (Other parts of railway or tramway locomotives or rolling-stock)?
The Most Favored Nation (MFN) duty rate for HS code 860799 can vary. For example, the USITC Harmonized Tariff Schedule lists a rate of 1.70% ad valorem. The UK Trade Tariff shows a rate of 2.8% ad valorem. The EU TARIC system may have different rates depending on specific origin and trade agreements. It is crucial to consult the tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 860799 calculated, and can you provide an example?
Import duty for HS code 860799 is typically calculated as a percentage of the declared value of the goods (ad valorem). For instance, if HS code 860799 has an MFN duty rate of 1.70% in the United States, and you import parts valued at $10,000 USD, the duty would be calculated as: $10,000 (value) * 0.0170 (duty rate) = $170.00 USD. Always ensure your declared value is accurate and includes all assessable costs as per customs regulations.
Which trade agreements offer preferential duty rates for HS code 860799, and how can I claim them?
Preferential duty rates for HS code 860799 are often available under various free trade agreements (FTAs). For example, the USITC schedule indicates 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which corresponds to preferential rates under agreements like CAFTA-DR, USMCA, and others. To claim these rates, you must provide a valid Certificate of Origin (COO) or other proof of origin as stipulated by the specific trade agreement. Consult the relevant trade agreement and the importing country's customs authority for exact requirements.
What are the classification criteria for HS code 860799, and what distinguishes it from other codes within 8607?
HS code 860799 covers 'Other' parts of railway or tramway locomotives or rolling-stock that are not specifically listed under other subheadings within 8607. This includes items like couplings, buffers, brake parts (if not classified elsewhere), and other components not explicitly defined in 8607.10 (bogies and bissel-bogies), 8607.21 (braking equipment), 8607.29 (other braking equipment), 8607.30 (springs and bogie wheels), or 8607.91 (frames, chassis, and bogies).
What documentation is typically required when importing goods classified under HS code 860799?
Standard documentation for importing goods under HS code 860799 includes a commercial invoice detailing the value and description of the parts, a packing list, and a bill of lading or air waybill. If claiming preferential duty rates, a valid Certificate of Origin is mandatory. Depending on the importing country and the specific nature of the parts, additional certifications or permits related to safety, quality, or origin might be required. Always verify specific import requirements with the customs authority of the destination country.