HS 870990 Parts
Quick Answer: Parts for self-propelled industrial trucks enter the UK duty-free, the EU at 3.50% ad valorem, and the US with rates ranging from Free to 35% ad valorem. This classification specifically covers components and spare parts intended for use with machinery such as forklifts and other powered industrial vehicles designed for internal transport. Importers should verify the specific subheadings within the US tariff schedule to determine the exact duty applicable to their particular part. Exporters and customs brokers must ensure accurate classification to avoid compliance issues. CustomTariffs aggregates this data for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8709900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8709900000 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87099000 | Free | — | — |
| 8709900020 | — | — | ["kg"] |
| 8709900010 | — | — | ["kg"] |
| 8709900090 | — | — | ["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 870990 cover?
This subheading covers parts and accessories specifically designed for vehicles of heading 8709, which includes electric industrial trucks. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this encompasses components such as wheels, tires, batteries, motors, steering mechanisms, and braking systems when they are solely or principally intended for use with these specialized industrial vehicles, as further detailed in the explanatory notes of the Harmonized System and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS).
What falls outside HS 870990?
The following products are excluded from HS 870990: general-purpose parts that can be used on a variety of vehicles or machinery, such as standard nuts, bolts, or generic electrical components not specifically manufactured for vehicles of heading 8709. Additionally, complete vehicles of heading 8709, or parts for other types of vehicles like automobiles (Chapter 8701-8708) or motorcycles (Chapter 8711), are classified elsewhere. For instance, a universal battery charger would not fall under this subheading.
What are common classification mistakes for HS 870990?
A common error is classifying general spare parts that are not exclusively or principally designed for vehicles of heading 8709. For example, a standard industrial forklift tire might be mistakenly classified under a more general tire heading if its specific application to an 8709 vehicle is not clearly established. Adherence to 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, is crucial.
How should importers classify products under HS 870990?
The correct procedure for classifying parts under HS 870990 involves first identifying the specific vehicle for which the part is intended. Importers must consult the product's technical specifications and manufacturer's declarations to confirm its exclusive or principal use with vehicles of heading 8709. Reviewing the WCO Explanatory Notes and relevant national tariff schedules, such as the EU TARIC database or the UK Trade Tariff, will provide further guidance and ensure accurate classification.
How is the duty calculated for products under HS 870990?
A specific replacement motor for an electric industrial truck, weighing 150 kg and declared at a customs value of $1,200 USD, would attract a US duty of $60.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $1,200 = $60.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 870990?
Several free trade agreements may reduce the applicable duty rate for HS 870990, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. For goods originating in certain developing countries, preferential rates may be available under the Generalized System of Preferences (GSP), potentially leading to duty-free status. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required.
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FAQ
What are the typical import duty rates for HS code 870990 (Parts for electric industrial trucks)?
Import duty rates for HS code 870990 can vary significantly. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 3.5% ad valorem. However, preferential rates may apply under trade agreements. It is crucial to consult the latest USHTS or relevant national tariff schedule for the exact rate applicable to your country of origin.
How is the import duty for HS code 870990 calculated, and can you provide an example?
The duty for HS code 870990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 3.5% and you import parts valued at $10,000, the duty would be $10,000 \times 0.035 = $350. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What documentation is typically required when importing parts classified under HS code 870990?
When importing parts under HS code 870990, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, value, and origin of the parts; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Specific requirements may vary by importing country and the nature of the goods.
Are there specific classification criteria to ensure parts are correctly classified under HS code 870990?
Yes, HS code 870990 covers parts specifically designed for use with industrial trucks specified in heading 8709 (e.g., electric trucks for use in factories, warehouses, or ports). To ensure correct classification, the parts must be identifiable as belonging to these types of vehicles and not be general-purpose parts that could be used on other types of machinery. Consult Explanatory Notes to the Harmonized System for detailed guidance.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 870990?
Trade agreements can significantly reduce or eliminate duties for goods originating from member countries. For instance, if parts classified under 870990 originate from a country with a Free Trade Agreement (FTA) with the importing country (e.g., under USMCA for North America, or various EU FTAs), they may qualify for a preferential duty rate, potentially 0.00% or 'Free'. Importers must ensure they meet the rules of origin and possess the necessary documentation (like a Certificate of Origin) to claim these benefits.