This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 846039

Machine-tools; sharpening (tool or cutter grinding) machines, other than numerically controlled

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 846039

8460.39.00

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: › Sharpening (tool or cutter grinding) machines:

Other

Column 1 — General
4.4%
Column 1 — Special (eligibility required)
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
30%
Source notes and context notes
  • Columns: other — See 9903.90.08.
Official source for this code

8460.39.00.10

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: › Sharpening (tool or cutter grinding) machines: › Other

Used or rebuilt

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 8460.39.00 — read its printed duties and notes

Other

  • Column 1 — General: 4.4%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 30%
Open parent line in the official schedule
Source notes and context notes
  • Columns: other — See 9903.90.08.
Official source for this code

8460.39.00.20

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: › Sharpening (tool or cutter grinding) machines: › Other

Other, valued under $3,025 each

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 8460.39.00 — read its printed duties and notes

Other

  • Column 1 — General: 4.4%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 30%
Open parent line in the official schedule
Source notes and context notes
  • Columns: other — See 9903.90.08.
Official source for this code

8460.39.00.50

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: › Sharpening (tool or cutter grinding) machines: › Other

Other

Source units: No.

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 8460.39.00 — read its printed duties and notes

Other

  • Column 1 — General: 4.4%
  • Column 1 — Special (eligibility required): Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 30%
Open parent line in the official schedule
Source notes and context notes
  • Columns: other — See 9903.90.08.
Official source for this code
WITS 2023 historical MFN average

Reported average: 4.40000009536743%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 4.40000009536743%–4.40000009536743%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 846039: 4.40% (2023 MFN average)

The source reports an indicative HS6 MFN average of 4.40% (2023 MFN average) for Machine-tools; sharpening (tool or cutter grinding) machines, other than numerically controlled.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
United States
HS / tariff code
846039
Description
Machine-tools; sharpening (tool or cutter grinding) machines, other than numerically controlled
Chapter
84 —
Heading
8460
Subheading
846039
Indicative MFN HS6 average
4.40% (2023 MFN average)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

4.40% (2023 MFN average)

Import permission

not assessed

Import planning

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Details

HS Code
846039
Chapter
84 —
Heading
8460
Subheading
846039

Compare HS code 846039 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Related HS Codes (Heading 8460)

HS CodeDescriptionDuty
846012Machine-tools; flat-surface grinding machines, numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846019Machine-tools; flat-surface grinding machines, other than numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846022Machine-tools; grinding machines (excluding flat-surface), centreless, numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846023Machine-tools; cylindrical grinding machines (excluding flat-surface and centreless), numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846024Machine-tools; grinding machines (excluding flat-surface, cylindrical and centreless), numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846029Machine-tools; grinding machines (excluding flat-surface), other than numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846031Machine-tools; sharpening (tool or cutter grinding) machines, numerically controlled4.40% (2023 MFN average)WITS 2023 historical MFN average
846040Machine-tools; for honing or lapping4.40% (2023 MFN average)WITS 2023 historical MFN average
846090Machine-tools; for deburring, grinding, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, n.e.c. in heading no. 84604.40% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.