HS Code 8431.39 : Of machinery of heading 8428, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for of machinery of heading 8428, other is 8431.39. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 84
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Heading 8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Subheading .39
.39
Of machinery of heading 8428, Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
8431.39.00
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Of machinery of heading 8428, Other
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| 867993 | The tariff classification of conveyor parts from England | 8431.39.0010 | 1991-11-06 | View Precedent 867993 → |
US National HTS Tariff Lines (8431.39)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 8431.39.00 | Of machinery of heading 8428, Other | Free | Free | 35% | — |
| 8431.39.00.10 | Of machinery of heading 8428, Other, Of elevators and conveyors | Free | Free | Rate on request | No. |
| 8431.39.00.50 | Of machinery of heading 8428, Other, Other, Of oil and gas field machinery | Free | Free | Rate on request | No. |
| 8431.39.00.70 | Of machinery of heading 8428, Other, Other, Of the woodland log handling equipment of statistical reporting number 8428.90.0310 | Free | Free | Rate on request | No. |
| 8431.39.00.80 | Of machinery of heading 8428, Other, Other, Other | Free | Free | Rate on request | No. |
⚠️ U.S. AD/CVD Trade-Remedy Alert
2 Active Orders
HS 8431.39 appears in the scope of 2 active U.S. Antidumping/Countervailing Duty order(s) — covering Off-The-Road Tires from India (Commerce case(s) A-533-869, C-533-870). Scope is defined by written product description, and duty rates are exporter-specific.
Explore all 724 covered orders in the U.S. AD/CVD Trade Remedies Directory ↗. Verify exact scope at access.trade.gov and view the Active AD/CVD Directory. Not legal advice. Per-code scope flags cover the 437 highest-volume HS6 subheadings (724 of 778 active orders; 93% coverage); coverage expanding.
US 10-Digit Statistical HTS Breakout (8431.39)
4 Declarable Lines · USITC 2026| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 8431.39.00.10 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other Of elevators and conveyors | Free | Base MFN | No. |
| 8431.39.00.50 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other Other: Of oil and gas field machinery | Free | Base MFN | No. |
| 8431.39.00.70 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other Other: Of the woodland log handling equipment of statistical reporting number 8428.90.0310 | Free | Base MFN | No. |
| 8431.39.00.80 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other Other: Other | Free | Base MFN | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8431.10 | Subheading under Heading 8431 | HS 8431.10 undefined Duty & Entry Rules → |
| 8431.20 | Subheading under Heading 8431 | HS 8431.20 undefined Duty & Entry Rules → |
| 8431.31 | Subheading under Heading 8431 | HS 8431.31 undefined Duty & Entry Rules → |
| 8431.41 | Subheading under Heading 8431 | HS 8431.41 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 84 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Of machinery of heading 8428, Other.
CBP CROSS Ruling Database (8431.39) ↗
Binding customs classification precedents for Heading 8431.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
Is HS Code 8431.39 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8431.39 (Of machinery of heading 8428, Other) falls within the product scope of 2 active U.S. Department of Commerce AD/CVD order(s), including Off-The-Road Tires from India (Commerce case(s) A-533-869, C-533-870). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 8431.39 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8431.39 (Of machinery of heading 8428, Other) falls within the product scope of 2 active U.S. Department of Commerce AD/CVD order(s), including Off-The-Road Tires from India (Commerce case(s) A-533-869, C-533-870). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
Is HS Code 8431.39 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8431.39 (Of machinery of heading 8428, Other) falls within the product scope of 2 active U.S. Department of Commerce AD/CVD order(s), including Off-The-Road Tires from India (Commerce case(s) A-533-869, C-533-870). Importers must verify exact product scope and their foreign manufacturer's exporter-specific duty deposit rate on Commerce's ACCESS portal (access.trade.gov) prior to U.S. Customs entry.
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Of machinery of heading 8428, Other?
Under WCO Harmonized System 2022 and United States (USITC HTS), Of machinery of heading 8428, Other is classified under HS 8431.39 (Heading 8431, Chapter 84). The representative US MFN general duty rate is Free.
How is HS 8431.39 distinguished within Heading 8431 (Parts suitable for use solely or principally with the machinery of headings 8425 to 8430)?
Heading 8431 covers Parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Subheading 8431.39 specifically isolates Of machinery of heading 8428, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8431.
What are the primary candidate subheadings related to HS 8431.39?
Related subheadings under Heading 8431 include 8431.10, 8431.20, 8431.31, 8431.41, 8431.42, 8431.43, 8431.49. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Of machinery of heading 8428, Other?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8431.39 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Of machinery of heading 8428, Other?
Commercial shipments of Of machinery of heading 8428, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8431.39?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 8431.39?
HS 8431.39 maps to NAICS code 333922 (Other General Purpose Machinery Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 8431.39?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 8431.39?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 8431.39?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 8431.39?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 8431.39?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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