HS Code 8431.10 : Of machinery of heading 8425
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for of machinery of heading 8425 is 8431.10. Under the 2026 Peru (SUNAT), the representative MFN general duty rate is 0% [SUNAT Peru].
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 .10
.10
Of machinery of heading 8425
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Peru (SUNAT Aduanas)
8431.10
MODULE 5: PERU IMPORT DUTY & IGV BREAKDOWN
Notice: Peruvian customs entry, NANDINA tariff classification, MFN duty rates, and 18% IGV/IPM are governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Always verify declarable lines with SUNAT 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 8425
MODULE 11: SUNAT Advance Classification Ruling
Legally binding classification rulings issued by SUNAT for HS 8431.10.
Query official SUNAT portal:
Search SUNAT Portal for 8431.10 →SUNAT Peru Customs Lines (8431.10)
National line-level (8/10-digit) detail for Peru (SUNAT): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (SUNAT Peru).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8431.20 | Subheading under Heading 8431 | Compare Subheading 8431.20 → |
| 8431.31 | Subheading under Heading 8431 | Compare Subheading 8431.31 → |
| 8431.39 | Subheading under Heading 8431 | Compare Subheading 8431.39 → |
| 8431.41 | Subheading under Heading 8431 | Compare Subheading 8431.41 → |
| 8431.42 | Subheading under Heading 8431 | Compare Subheading 8431.42 → |
| 8431.43 | Subheading under Heading 8431 | Compare Subheading 8431.43 → |
| 8431.49 | Subheading under Heading 8431 | Compare Subheading 8431.49 → |
Official Primary Sources & Authority References
SUNAT Peru Customs Portal ↗
Official Peru SUNAT tariff schedule, 18% IGV, and CPTPP rules.
SUNAT Advance Classification Ruling System ↗
SUNAT official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Of machinery of heading 8425?
Under WCO Harmonized System 2022 and United States (USITC HTS), Of machinery of heading 8425 is classified under HS 8431.10 (Heading 8431, Chapter 84). The representative PE MFN general duty rate is 0%.
How is HS 8431.10 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 8431.10 specifically isolates Of machinery of heading 8425. 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 8431.10?
Related subheadings under Heading 8431 include 8431.20, 8431.31, 8431.39, 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 8425?
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 8431.10 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 8425?
Commercial shipments of Of machinery of heading 8425 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 8431.10?
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 import VAT or sales tax applies to HS 8431.10 in Peru?
Commercial imports of Of machinery of heading 8425 under HS 8431.10 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Peru?
The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Peru?
Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 8431.10 are administered by SUNAT (Superintendencia Nacional de Aduanas).
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