HS 902480 Other machines and appliances
Quick Answer: Machines and appliances for testing the hardness, strength, or other mechanical properties of materials imported under HS 902480 enter the UK and EU at 0.00%, and the US at a range of rates including Free and 40% ad valorem. This classification covers a broad spectrum of testing equipment not specifically listed in other headings within Chapter 90, such as universal testing machines, hardness testers, and impact testers. Importers should verify the specific subheadings and applicable rates in each destination country, as the US rate can vary significantly. CustomTariffs aggregates this tariff data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9024800000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9024800000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9024800000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 902480 cover?
This subheading covers machines and appliances for testing the hardness, strength, or other mechanical properties of materials, not specifically covered by other subheadings within heading 9024. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes instruments for testing the tensile strength, compression strength, elasticity, and impact resistance of substances. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for machines and appliances used in material testing.
What falls outside HS 902480?
The following products are excluded from HS 902480: machines for testing electrical properties (which fall under heading 9030), machines for testing the properties of foodstuffs (often classified under heading 8438 or 8419), and general-purpose laboratory equipment not specifically designed for mechanical material testing. For instance, simple scales or balances used for weighing samples, or general microscopes, would not be classified here, even if used in conjunction with material testing.
What are common classification mistakes for HS 902480?
A common error is misclassifying machines that perform multiple functions, some of which may fall under other headings. For example, a combined testing and processing machine might be incorrectly classified here if its primary function is not solely mechanical material testing. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by virtue of being put up as sets for retail sale, or by virtue of their essential character, the classification should reflect the predominant function or characteristic of the machine.
How should importers classify products under HS 902480?
The correct procedure for classifying products under HS 902480 involves a thorough examination of the machine's intended use and primary function. Importers and customs brokers must consult the official tariff schedule, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. Detailed product specifications, operational manuals, and manufacturer declarations are crucial to confirm that the machine is designed for testing the mechanical properties of materials and is not specifically provided for elsewhere in Chapter 90 or other HS chapters.
How is the duty calculated for products under HS 902480?
A universal testing machine (UTM) for tensile and compression strength, weighing 500 kg and declared at a customs value of $15,000 USD, would attract a US duty of $1,050.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.00% ad valorem, applied to the declared customs value: 7.00% × $15,000 USD = $1,050.00. This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 902480.0000.
Which trade agreements reduce duties for HS 902480?
Several free trade agreements may reduce the applicable duty rate for HS 902480, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Japan and Australia. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, is typically required.
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FAQ
What is the import duty for HS code 902480 in the United States?
For goods classified under HS code 902480 in the United States, the Most Favored Nation (MFN) duty rate is 0.00%. However, it is crucial for importers and customs brokers to verify the specific country of origin and any applicable trade agreements, as preferential duty rates may apply. For instance, goods from Canada or Mexico under the USMCA may have different duty treatment. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) published by the USITC for definitive rates and any specific requirements.
How is the duty calculated for HS 902480 if a duty rate other than 0.00% applies?
The duty calculation for HS code 902480 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a hypothetical duty rate of 4.00% ad valorem applied to a shipment valued at $10,000, the duty would be calculated as $10,000 (value) * 0.04 (duty rate) = $400. If a specific duty applied, such as $5 per unit, and 10 units were imported, the duty would be 10 units * $5/unit = $50. Always refer to the official tariff schedule for the applicable duty basis (ad valorem, specific, or compound) and rate.
What are the key classification criteria for machines and appliances under HS code 902480?
HS code 902480 falls under Chapter 90 of the Harmonized System, which covers 'Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.' Specifically, 902480 is for 'Other machines and appliances' used for testing the mechanical properties of materials. This includes machines for testing hardness, tensile strength, elasticity, impact resistance, and other physical characteristics of materials like metals, plastics, textiles, paper, and rubber. The key criterion is the machine's primary function: to subject materials to physical stress or strain to measure their response. If a machine's primary function is not testing mechanical properties, it may fall under a different HS code.
What documentation is typically required when importing goods classified under HS 902480?
When importing goods under HS code 902480, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the specific type of testing machine and its country of origin, additional documentation might be necessary. This could include a certificate of origin, technical specifications or manuals for the machine, and potentially import licenses or permits if the machine is subject to specific regulations (e.g., for safety or environmental standards). Importers and customs brokers should consult the importing country's customs authority for a comprehensive list of required documents.
Are there common trade agreements that provide preferential duty rates for HS code 902480?
Yes, trade agreements can significantly impact duty rates for HS code 902480. For example, within the European Union, goods originating from member states are typically subject to 0.00% duty under the EU's internal market. For imports into the UK, the UK Global Tariff (UKGT) will specify the duty rate, which may be 0.00% for goods from countries with a Free Trade Agreement (FTA) with the UK. Similarly, in the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential rates for qualifying goods from Canada and Mexico. Importers must ensure they have the necessary proof of origin to claim preferential treatment under any applicable trade agreement. Always verify the specific provisions of relevant FTAs and consult official tariff databases like the EU TARIC or UK Trade Tariff.