HS 8474Machinery · United States

Concrete Mixers - HS 8474 classification, duty and landed cost - Import into United States

Duty and tax snapshot for importing machinery (HS 8474) into United States. Typical MFN duty ~2.5%, Federal VAT 0% on CIF. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

2.5%

Federal VAT

Total taxes / CIF

2.8%

Worked landed-cost example

USD 60,000 FOB parcel of machinery (HS 8474) shipped to United States.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Import duty @ 2.5%USD 1,650

MPF (0.3464%)USD 229

Federal VAT @ 0%USD 0

Destination inlandUSD 1,200

Landed cost ≈ USD 69,079

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
8474.31	Concrete or mortar mixers
8479.89	Machines and mechanical appliances, other

United States duty regime

HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 tariffs of 7.5%-25% apply on many Chinese-origin goods; Section 232 on steel/aluminium.

Customs notes

· HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical.
· MPF (Merchandise Processing Fee): 0.3464% of entered value, min $32.71, max $634.62 per formal entry (2025 rates - adjusted annually).
· HMF (Harbor Maintenance Fee): 0.125% of value, ocean imports only, no minimum or maximum.
· Section 301 tariffs: 7.5%-25%+ on many Chinese-origin goods across 4 lists. Section 232: 25% steel, 10% aluminium (subject to country-specific quotas and exclusions).

Frequently asked questions

What is the typical import duty on machinery (HS 8474) into United States?

United States applies an MFN duty of about 2.5% on HS chapter 8474 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

How is Federal VAT calculated on imports of machinery in United States?

United States charges Federal VAT at 0% on the CIF value. No federal VAT. MPF applies (max USD 634.62).

What is the landed cost of a USD 60,000 FOB shipment of machinery into United States?

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 2.5% duty and 0% Federal VAT brings total taxes to about USD 1,879 (~2.8% of CIF). Landed at buyer's warehouse ≈ USD 69,079.

Which HS code should I use for machinery in United States?

Start with the 6-digit international HS heading - for example 8474.31 (Concrete or mortar mixers). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping machinery to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United States customs need to clear HS 8474?

HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.