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HS Heading 8470 : Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

HEADING DEFINITION & DISAMBIGUATION

HS Heading 8470 encompasses calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. It classifies 6 6-digit WCO subheadings within Chapter 84 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 84

Heading

8470

Subheadings

6 HS6

Status

Verified 2026

Subheadings Under Heading 8470

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
8470.10	Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions	84	View 8470.10 Package →
8470.21	Other electronic calculating machines, Incorporating a printing device	84	View 8470.21 Package →
8470.29	Other electronic calculating machines, Other	84	View 8470.29 Package →
8470.30	Other calculating machines	84	View 8470.30 Package →
8470.50	Cash registers	84	View 8470.50 Package →
8470.90	Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers, Other	84	View 8470.90 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 8470

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 8470 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 8470 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 8470 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 8470?

HS Heading 8470 covers Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers, grouping 6 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 8470?

Subheadings under Heading 8470 range from 8470.11 to 8470.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 8470?

US MFN general duty rates for Heading 8470 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 8470?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 8470?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 8470?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 8470 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 8470?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 8470?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 8470?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.