84859000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machines for additive manufacturing
Parts
Subcodes (2)
Classification scope of subheading 8485 90
Subheading 8485 90 covers parts for mechanical elements of heading 8485, including parts for ship propellers, bearing housings, flywheels and couplings. Classification requires the part to be solely or principally for elements of heading 8485. General-purpose parts are classified separately. Note 2 to Section XVI CN sets the rules. GRI Rules 1 and 6 form the basis.
Import requirements (8485 90)
Importing requires compliance with the UCC. Parts must meet manufacturer specifications. Documentation includes commercial invoice identifying the part and target element, transport document and technical specification. VAT applies. Duty rates in TARIC.
Duty rates (8485 90)
MFN rates in TARIC. Preferential rates may be available. Imports from Russia and Belarus subject to sanctions. All rates in TARIC.
Tariff classification of machine parts 8485 90
Subheading 8485 90 covers specialised machine parts not classified elsewhere in Chapter 84. Import is subject to a 1.7% MFN duty. Heading 8485 is residual - used only when the part cannot be identified with a specific machine. This requires a precise technical description in the customs declaration.
Frequently asked questions
What parts does subheading 8485 90 cover?
Parts for heading 8485 elements: ship propeller parts, bearing housing parts, flywheel parts and coupling parts. General-purpose parts classified separately. Duty rates in TARIC.
How to classify these parts?
Parts must be for heading 8485 elements. General parts under their own headings. Note 2 to Section XVI CN sets the rules. BTI recommended in case of doubt. Duty rates in TARIC.
What documents are needed?
Commercial invoice identifying part and target element, transport document, EORI number and technical specification. Proof of origin for preferential rates. Duty rates in TARIC.
When should subheading 8485 90 be used instead of the machine heading?
Subheading 8485 90 is used only when a part cannot be attributed to a specific machine heading in Chapters 84 or 85. It is a residual category.
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