HTS Code 847621: Incorporating heating or refrigerating devices — 2026 US Tariff Rates
Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026
Quick Answer
HTS 847621 = Incorporating heating or refrigerating devices
Duty rate: Free · Unit: 84-digit · Column 1: Free
About This HTS Subheading
This 6-digit Harmonized Tariff Schedule subheading (847621) covers incorporating heating or refrigerating devices. The table below lists all 8-digit and 10-digit statistical suffixes under this subheading, including General, Special (Free Trade Agreement), and Column 2 duty rates. Data is sourced from the official USITC 2026 Harmonized Tariff Schedule Revision 9. Always verify final classifications and duty rates with US Customs and Border Protection (CBP) before importing.
Complete Classification Table
All 8-digit and 10-digit tariff codes under HTS subheading 847621. Use this table to find the correct statistical suffix and applicable duty rate for your product.
| HTS Code | Full Description | General Rate | Special Rate | Column 2 Rate |
|---|---|---|---|---|
8476.21.00.00 |
Incorporating heating or refrigerating devices | Free | — | 35% |
Duty Estimator
Enter your product value to estimate the import duty. This is an estimate only — actual duties are assessed by CBP at the port of entry.
Quick Answer: HTS 847621 Duty Rates
HTS subheading 847621 (incorporating heating or refrigerating devices) contains 1 sub-classification.
1 suffix carry duty-free General rates.
Suffix 8476.21.00.00: General rate Free.
Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.
What Importers Need to Know About HTS Chapter 84
This subheading falls under an HTS chapter covering industrial machinery including nuclear reactors, boilers, engines, turbines, pumps, compressors, HVAC equipment, computers, and mechanical appliances. Importers of these products should be aware of the following trade compliance considerations:
Chapter 84 is the largest HTS chapter by import value. ITA-eligible products (computers, semiconductor manufacturing equipment) qualify for duty-free treatment. Section 301 List 1 (25%) and List 3 (25%) apply to Chinese-origin machinery. Verify classification under Section XVI notes for parts and functional units.
For the specific subheading HTS 847621, we recommend you:
- Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
- Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
- Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
- Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations
Frequently Asked Questions About HTS 847621
What is the import duty rate for products under HTS 847621?
Duty rates for HTS 847621 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 8476.21.00.00 has a General rate of Free. Always verify the exact duty rate with US Customs and Border Protection before importing, as rates may change and additional trade remedies (Section 301, Section 232, anti-dumping) may apply depending on the country of origin.
Can I get duty-free treatment for goods classified under HTS 847621?
Yes — 1 statistical suffixes under HTS 847621 carry a General rate of Free. Additionally, many products qualify for duty-free treatment under Free Trade Agreements (USMCA, KORUS, and others) even if the General rate is not Free. Check the Special rate column for your specific country of origin. To claim FTA preferences, you must provide the required origin certification documentation.
How do I know if I am using the correct HTS classification?
The correct HTS classification depends on the specific product's composition, function, and in some cases its country of origin. For binding certainty, you can request a written ruling from CBP's National Commodity Specialist Division. Misclassification can result in retroactive duties, penalties under 19 USC §1592, and interest on underpaid amounts. For products classified under heading 847621, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.
HTS Chapter 84 Classification Guide: Nuclear Reactors, Boilers, Machinery & Mechanical Appliances
Chapter 84 is the largest HTS chapter by import value, covering everything from nuclear reactors and boilers to engines, turbines, pumps, compressors, HVAC equipment, computers, and mechanical appliances. Classification follows a functional hierarchy and is governed by Section XVI Notes, particularly Note 2 (parts classification) and Note 3 (functional units).
Common Misclassification Errors
- Misclassifying parts — Section XVI Note 2 states that parts suitable for use solely with a particular machine are classified with that machine, but this doesn't apply to interchangeable tools (Ch. 82) or parts of general use (Ch. 73)
- Classifying multi-function machines by the wrong function — the principal function determines classification; if no single function predominates, use the heading occurring last in numerical order (GRI 3(c))
- Confusing computer monitors (8471.60, duty-free under ITA) with video monitors (8528.52, subject to Section 301)
Duty Calculation Tips for HTS 847621
ITA-eligible products (computers, semiconductor manufacturing equipment) qualify for duty-free treatment globally. Section 301 List 1 (25%) and List 3 (25%) apply to Chinese-origin machinery. Verify whether your product has a Chapter 99 exclusion from Section 301 — these exclusions are temporary and lapse periodically. USMCA provides duty-free treatment for most Chapter 84 goods meeting RVC rules.
Chapter 84 Frequently Asked Questions
What is the Information Technology Agreement (ITA) and how does it affect Chapter 84?
The WTO Information Technology Agreement provides duty-free treatment for IT products including computers (8471), semiconductor manufacturing equipment (8486), and certain telecommunications apparatus. ITA benefits apply to all WTO members regardless of FTA status. Check whether your product is on the ITA product list.
How does Section 301 affect machinery imports from China?
Chinese-origin machinery faces Section 301 additional duties: List 1 (25%) covers industrial robots, valves, and machinery parts; List 3 (25%) covers electric motors, pumps, and many other machines. Check the specific HTS subheading against USTR's tariff lists. Chapter 99 exclusions may temporarily suspend the additional duty for certain products.
How are multi-function machines classified under Chapter 84?
Under GRI 3, multi-function machines are classified by their principal function. If no single function predominates, the machine is classified under the heading occurring last in numerical order. For example, a machine that both prints and copies would be classified under the heading for the predominant function, or the later heading if functions are equal.
Can parts for Chapter 84 machines qualify for duty-free ITA treatment?
Parts specifically for ITA-eligible products (computers, semiconductor equipment) may qualify for duty-free treatment if they are solely for use with ITA products and are imported with or for those products. Parts of general use do not qualify. The classification depends on the specific part and its intended application.
What is the USMCA regional value content rule for machinery?
Most Chapter 84 goods qualify for USMCA duty-free treatment if they meet the regional value content (RVC) requirement, typically 60-75% depending on the product. USMCA origin certification is self-issued — no government stamp required. The RVC can be calculated using the transaction value or net cost method.
This HTS classification data is programmatically parsed from the official 2026 US International Trade Commission (USITC) Harmonized Tariff Schedule Revision 9. The PoliteDraft data engine aggregates 8-digit and 10-digit statistical suffixes under their 6-digit subheading parents to create comprehensive, data-rich reference pages. Our editorial team reviews data parsing accuracy against the official USITC source files. This database is provided for informational and preliminary research purposes only. PoliteDraft is not a licensed customs broker or legal advisor.
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