HS Code 8479.90 : Parts
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 parts is 8479.90. 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
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof
Heading 8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof
Subheading .90
.90
Parts
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)
8479.90
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 Parts
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| N331048 | The tariff classification of solar tracker drives from Mexico | 8479.90.9596 | 2023-02-28 | View Precedent N331048 → |
US National HTS Tariff Lines (8479.90)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 8479.90 | Parts | Free | Free | Rate on request | — |
| 8479.90.41.00 | Parts, Of articles of subheading 8479.89.10 or 8479.89.70 | Free | Free | 35% | No. |
| 8479.90.45.00 | Parts, Of trash compactors, Frame assemblies incorporating more than one of the following: baseplate; side frames; power screws; front plates | Free | Free | 35% | No. |
| 8479.90.55.00 | Parts, Of trash compactors, Ram assemblies incorporating a ram wrapper and/or ram cover | Free | Free | 35% | No. |
| 8479.90.65.00 | Parts, Of trash compactors, Container assemblies incorporating more than one of the following: container bottom; container wrapper; slide track; container front | Free | Free | 35% | No. |
| 8479.90.75.00 | Parts, Of trash compactors, Cabinets or cases | Free | Free | 35% | No. |
| 8479.90.85.00 | Parts, Of trash compactors, Other | Free | Free | 35% | No. |
| 8479.90.95 | Parts, Other | Free | Free | 35% | — |
| 8479.90.95.10 | Parts, Other, Of machines for preparing biological samples for the subsequent diagnosis, testing, or analysis, as described in statistical note 7 to this chapter | Free | Free | Rate on request | No. |
| 8479.90.95.30 | Parts, Other, Of industrial robots | Free | Free | Rate on request | No. |
| 8479.90.95.50 | Parts, Other, Other, Of machinery for public works, building or the like | Free | Free | Rate on request | No. |
| 8479.90.95.60 | Parts, Other, Other, Of presses for the manufacture of particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork | Free | Free | Rate on request | No. |
| 8479.90.95.65 | Parts, Other, Other, Of machines or mechanical appliances for treating metal | Free | Free | Rate on request | No. |
| 8479.90.95.91 | Parts, Other, Other, Other | Free | Free | Rate on request | No. |
⚠️ U.S. AD/CVD Trade-Remedy Alert
1 Active Order
HS 8479.90 appears in the scope of 1 active U.S. Antidumping/Countervailing Duty order(s) — covering Tow-Behind Lawn Groomers And Parts Thereof from China (Commerce case(s) A-570-939). 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 (8479.90)
12 Declarable Lines · USITC 2026
⚠️ Section 301 (China) Additional Tariff Alert
Heading 9903.88.15
If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.15). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.
| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 8479.90.41.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of articles of subheading 8479.89.10 or 8479.89.70 | Free | Base MFN | No. |
| 8479.90.45.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Frame assemblies incorporating more than one of the following: baseplate; side frames; power screws; front plates | Free | Base MFN | No. |
| 8479.90.55.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Ram assemblies incorporating a ram wrapper and/or ram cover | Free | Base MFN | No. |
| 8479.90.65.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Container assemblies incorporating more than one of the following: container bottom; container wrapper; slide track; container front | Free | Base MFN | No. |
| 8479.90.75.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Cabinets or cases | Free | Base MFN | No. |
| 8479.90.85.00 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Other | Free | Base MFN | No. |
| 8479.90.95.10 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Of machines for preparing biological samples for the subsequent diagnosis, testing, or analysis, as described in statistical note 7 to this chapter | Free | Base MFN | No. |
| 8479.90.95.30 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Of industrial robots | Free | Base MFN | No. |
| 8479.90.95.50 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Other: Of machinery for public works, building or the like | Free | Base MFN | No. |
| 8479.90.95.60 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Other: Of presses for the manufacture of particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork | Free | Base MFN | No. |
| 8479.90.95.65 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Other: Of machines or mechanical appliances for treating metal | Free | Base MFN | No. |
| 8479.90.95.91 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other Other: Other | Free | Base MFN | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8479.10 | Subheading under Heading 8479 | HS 8479.10 undefined Duty & Entry Rules → |
| 8479.20 | Subheading under Heading 8479 | HS 8479.20 undefined Duty & Entry Rules → |
| 8479.30 | Subheading under Heading 8479 | HS 8479.30 undefined Duty & Entry Rules → |
| 8479.40 | Subheading under Heading 8479 | HS 8479.40 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 Parts.
CBP CROSS Ruling Database (8479.90) ↗
Binding customs classification precedents for Heading 8479.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
Is HS Code 8479.90 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8479.90 (Parts) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Tow-Behind Lawn Groomers And Parts Thereof from China (Commerce case(s) A-570-939). 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 8479.90 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8479.90 (Parts) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Tow-Behind Lawn Groomers And Parts Thereof from China (Commerce case(s) A-570-939). 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 8479.90 subject to U.S. Antidumping or Countervailing (AD/CVD) duties?
Yes. HS Code 8479.90 (Parts) falls within the product scope of 1 active U.S. Department of Commerce AD/CVD order(s), including Tow-Behind Lawn Groomers And Parts Thereof from China (Commerce case(s) A-570-939). 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 Parts?
Under WCO Harmonized System 2022 and United States (USITC HTS), Parts is classified under HS 8479.90 (Heading 8479, Chapter 84). The representative US MFN general duty rate is Free.
How is HS 8479.90 distinguished within Heading 8479 (Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof)?
Heading 8479 covers Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof. Subheading 8479.90 specifically isolates Parts. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8479.
What are the primary candidate subheadings related to HS 8479.90?
Related subheadings under Heading 8479 include 8479.10, 8479.20, 8479.30, 8479.40, 8479.50, 8479.60, 8479.71, 8479.79. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Parts?
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 8479.90 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 Parts?
Commercial shipments of Parts 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 8479.90?
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 8479.90?
HS 8479.90 maps to NAICS code 333415 (Ventilation, Heating, Air-Conditioning, and Commercial Refrigeration Equipment) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 8479.90?
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 8479.90?
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 8479.90?
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 8479.90?
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 8479.90?
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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