84314900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Other
Definition of subheading 843149
Subheading 843149 covers other parts for construction machines, cranes and mining machines under headings 8426, 8429 and 8430, not under 843141 (buckets), 843142 (blades) or 843143 (boring parts). This is a residual subheading covering steel tracks, idler wheels, track rollers, boom arms, hydraulic cylinders, operator cabs, counterweights, control systems and other structural parts. Classification requires demonstrating the parts are for machines under these headings. The GIR, rules 1 and 6.
Import requirements (843149)
Import subject to standard UCC customs procedures. Safety components (ROPS/FOPS cabs) may require certification. EORI required. Documents: invoice, transport, specification, proof of origin.
Customs duties (843149)
MFN rates in TARIC. Residual subheading with broad range. Parts from China are significant imports. Imports from Russia/Belarus subject to sanctions. VAT. All rates in TARIC.
Classifying spare parts under CN 8431 49
Correct classification of other parts for construction machines under CN 8431 49 requires understanding the Combined Nomenclature rules for parts. Per Section XVI Note 2, parts suitable for use solely or principally with particular machines are classified with those machines. General-purpose parts (bolts, bearings, gaskets) fall under their respective headings in chapters 73, 84 or 85. Note 2(b) provides that other parts are classified in the heading appropriate to the machine they serve. Importing spare parts for machinery subject to EU sanctions may be restricted.
Frequently asked questions
What is covered by 843149?
Other parts for construction machines and cranes: tracks, idlers, rollers, booms, hydraulic cylinders, cabs, counterweights. Buckets under 843141, blades under 843142. Duty rates in TARIC.
Do ROPS/FOPS cabs require certification?
Yes. ROPS (rollover protection) and FOPS (falling object protection) cabs are subject to ISO 3471 and ISO 3449 standards and may require certification. They are safety components of construction machines.
Are products under CN 84 31 49 subject to Documents?
Invoice, transport, EORI, specification with intended use, certificates (ROPS/FOPS), proof of origin. Duty rates in TARIC.
How to classify repair kits for machinery under CN 8431 49?
Repair kits containing various spare parts are classified per GIR Rule 3(b) - by the component giving essential character. If no component predominates, Rule 3(c) applies, classifying under the last heading in numerical order.
Useful tools & resources
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