Subheading · Section XVI

8460.40: Honing or lapping machines

8460.40
  • FreeUK
  • 1.7%EU
  • 50%Türkiye
  • 4.4%USA
  • US$341.5mWorld trade in 2024

Subheading 8460.40 belongs to heading 8460 (machine tools for deburring, sharpening, grinding, honing, lapping, polishing…) in chapter 84.

The UK Global Tariff divides subheading 8460.40 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 8460.40 covers 2 tariff lines and the duty is 1.7%.

The Turkish Customs Tariff Schedule divides subheading 8460.40 into 4 tariff lines; the statutory rate is 50%.

In the Harmonized Tariff Schedule of the United States, subheading 8460.40 covers 2 tariff lines and the duty is 4.4%.

In 2024, countries exported these goods worth US$341.5m (−2.3% year on year).

The largest exporter was Germany (US$73.6m), followed by Italy.

The biggest buyer was China, with imports of US$65.8m.

The United Kingdom ranked 11th among 86 exporters with US$9.3m; its largest buyer was Taiwan.

The United Kingdom imported US$4.5m, most of it from Germany.

Duty rates compared

UK Free Third-country duty 2 tariff lines EU 1.7% Third-country duty 2 tariff lines Türkiye 50% Statutory rate (Law 474) 4 tariff lines USA 4.4% General (MFN) 2 tariff lines

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 8460 40 00 00 Honing or lapping machines p/st
  2. 8460 40 10 00 Numerically controlled Freep/st
  3. 8460 40 90 00 Other Freep/st

EU Combined Nomenclature

EU lines →
  1. 8460 40 Honing or lapping machines:
  2. 8460 40 10 Numerically controlled 1.7%p/st
  3. 8460 40 90 Other 1.7%p/st

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 8460.40 Honlama veya lepleme tezgahları :
  2. Numerik kontrollü olanlar
  3. 8460.40.10.00.11 Honlama tezgahları 50%Adet
  4. 8460.40.10.00.12 Lepleme tezgahları 50%Adet
  5. Diğerleri
  6. 8460.40.90.00.11 Honlama tezgahları 50%Adet
  7. 8460.40.90.00.12 Lepleme tezgahları 50%Adet

Harmonized Tariff Schedule of the United States

USA lines →
  1. 8460.40 Honing or lapping machines:
  2. 8460.40.40 Numerically controlled 4.4%
  3. 8460.40.40.10 Used or rebuilt No.
  4. 8460.40.40.60 Other No.
  5. 8460.40.80 Other 4.4%
  6. 8460.40.80.10 Used or rebuilt No.
  7. 8460.40.80.20 Other, valued under $3,025 each No.
  8. 8460.40.80.80 Other No.

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

8460.40 · US$341.5m

Trade value (US$) no reported trade < US$38kUS$38k+US$1.1m+US$10.3m+> US$44.9m

Exports: 86
  1. Germany: US$73.6m
  2. Italy: US$47.1m
  3. Japan: US$44.9m
  4. China: US$39m
  5. Switzerland: US$27.2m
  6. United States: US$23.8m
  7. Taiwan: US$18.3m
  8. Singapore: US$11.2m
  9. Philippines: US$10.3m
  10. Malaysia: US$10.1m
  11. United Kingdom: US$9.3m
  12. South Korea: US$6m
  13. India: US$1.9m
  14. Sweden: US$1.9m
  15. Netherlands: US$1.7m
  16. Türkiye: US$1.7m
  17. Thailand: US$1.6m
  18. Poland: US$1.6m
  19. Brazil: US$1.3m
  20. France: US$1.3m
  21. Slovakia: US$1.1m
  22. Romania: US$1.1m
  23. Hong Kong SAR China: US$741.7k
  24. Denmark: US$668.3k
  25. Spain: US$638.3k
  26. Lithuania: US$508.8k
  27. Israel: US$403.8k
  28. Australia: US$392.9k
  29. Belgium: US$320.3k
  30. Czechia: US$271.7k
  31. Austria: US$246.6k
  32. Portugal: US$205.7k
  33. Croatia: US$168k
  34. Canada: US$157.6k
  35. Norway: US$126.8k
  36. Mexico: US$105k
  37. Bulgaria: US$94k
  38. Greece: US$62.6k
  39. Hungary: US$56k
  40. Dominican Republic: US$39.1k
  41. Kazakhstan: US$38k
  42. Luxembourg: US$28.1k
  43. Senegal: US$25.6k
  44. Serbia: US$25.3k
  45. Jordan: US$24.7k
  46. Vietnam: US$23.2k
  47. United Arab Emirates: US$21.4k
  48. Finland: US$18.9k
  49. Indonesia: US$14.7k
  50. Argentina: US$12k
  51. Colombia: US$11.9k
  52. South Africa: US$10.1k
  53. Bosnia & Herzegovina: US$9.8k
  54. Morocco: US$7.8k
  55. Ireland: US$7.4k
  56. Pakistan: US$7.3k
  57. Oman: US$6.9k
  58. New Zealand: US$5.2k
  59. Russia: US$4.2k
  60. Bermuda: US$4k

Top exporters

RankCountryValueShare
1 Germany US$73.6m 21.6%
2 Italy US$47.1m 13.8%
3 Japan US$44.9m 13.2%
4 China US$39m 11.4%
5 Switzerland US$27.2m 8%
6 United States US$23.8m 7%
7 Taiwan US$18.3m 5.4%
8 Singapore US$11.2m 3.3%
9 Philippines US$10.3m 3%
10 Malaysia US$10.1m 3%

Top importers

RankCountryValueShare
1 China US$65.8m 19.3%
2 Thailand US$37.4m 10.9%
3 United States US$34.6m 10.1%
4 India US$33.3m 9.7%
5 Mexico US$16.4m 4.8%
6 Germany US$10.8m 3.2%
7 Türkiye US$9m 2.6%
8 Canada US$8.7m 2.5%
9 Vietnam US$8.3m 2.4%
10 France US$7.7m 2.3%

Products classified here

Questions and answers

What is the HS code for honing or lapping machines?

Honing or lapping machines fall under HS subheading 8460.40, part of heading 8460, in section XVI of the Harmonized System.

What is the import duty on honing or lapping machines in the UK?

Under the UK Global Tariff, imports under 8460.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on honing or lapping machines in the EU?

Under the EU Combined Nomenclature, imports under 8460.40 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most honing or lapping machines?

Germany, with US$73.6m in 2024 (21.6% of world exports).