Machinery & Equipment Tariff Rates 2026: US Import Duties by Country & HTS Code
Rates verified 2026-10-23Rates checked October 23, 2026. Reflects HTS 2026 Rev. 21 and changes through October 30, 2026. How we verify rates.
Reviewed by the TariffsTool data team. Estimates only — not a broker ruling.
Industrial machines, pumps, valves, and mechanical equipment
HTS Chapters 84 | Base rate: 2.5%
As of 2026-10-23, US import tariffs on machinery & equipment (HTS Chapters 84) range from about 0% to 40% depending on country of origin. The base layer is the 2.5% MFN rate plus the Section 301 forced-labor tariff (10% or 12.5% by tier) for most countries — EU-origin goods instead pay a 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling under the EU-US deal effective July 1, 2026; Section 301 and Section 232 surcharges raise the effective rate further on covered goods, reaching 40% from China. The 10% Section 122 base tariff expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — 10% or 12.5% depending on the economy — on 60 trading partners.
Last verified October 23, 2026 · Source: USITC HTS · Section 301 forced-labor / 232 · US customs duty calculator
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Paid IEEPA duty on imports of machinery & equipment in 2025–early 2026?
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- Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
- Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
- Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.
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What This Covers
The machinery and equipment surcharge covers industrial machines, pumps, valves, compressors, and mechanical equipment classified under HTS chapter 84. The base tariff rate for machinery averages a relatively low 2.5%, reflecting US policy of keeping capital equipment affordable to support domestic manufacturing. Section 301 tariffs of 25% on Chinese-origin machinery remain fully in effect after the Supreme Court ruling. All other machinery-exporting countries faced a flat 10% Section 122 tariff (in effect February 24 – July 24, 2026), replacing the variable IEEPA reciprocal rates. The 10% Section 122 tariff expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with most major exporters (including China) in the 12.5% tier and a smaller group in the 10% tier.
Most Affected Countries
China remains the most burdened country, with the 25% Section 301 surcharge plus the 12.5% forced-labor tariff creating combined rates approaching 40% on the 2.5% base — still the highest tariff facing any major machinery exporter. Japan pays the 10% forced-labor tariff, while Germany — the other machinery superpower — moved to the EU-US trade deal's flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling on July 1, 2026, creating a modest 2.5-point spread between the two on a typical machine. South Korea and Taiwan sit in the forced-labor tariff's 10% tier, and Italy trades at the EU's 15% deal rate alongside Germany.
How Surcharges Stack
Chinese machinery faces the 2.5% base rate plus the 25% Section 301 surcharge plus the 12.5% forced-labor tariff, for a combined rate of approximately 40%. A $100,000 CNC machine from Germany now pays the EU deal's flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) — $15,000, with no MFN stacking — while an identical machine from Japan or South Korea pays the 2.5% base rate plus the 10% forced-labor tariff, totaling 12.5% or about $12,500. Both are far simpler than the old IEEPA regime where a German machine and a Japanese machine faced very different reciprocal rates. USMCA-compliant machinery from Mexico and Canada enters duty-free, providing a clear cost incentive for North American sourcing. Section 122 expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with Japan and South Korea in the 10% tier — so there was no gap and no reversion to the 2.5% base rate alone.
Sourcing Strategies
Chapter 84 machinery is not a Section 232 steel or aluminum article. USMCA-qualifying equipment can drop the base layer; the forced-labor tier still depends on origin. Headings 8410 and 8462 were re-read against HTS 2026 Revision 21 on October 18, 2026 — those Column 1 corrections are in the change log, and the heading table below is the published string for each line.
How Much Are US Tariffs on Machinery & Equipment Imports?
Machinery & Equipment imports to the US (HTS Chapters 84) face a base MFN rate of 2.5%, on top of which the Section 301 forced-labor tariff (10% or 12.5% by tier) applies for most countries — EU-origin goods instead pay a 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling under the EU-US trade deal (effective July 1, 2026). The total effective rate depends on the country of origin, product classification, and applicable surcharges including Section 232 and Section 301. Use the US import duty calculator for machinery & equipment to estimate duties for a specific shipment, or the landed cost calculator for the full bill including MPF and HMF fees.
Importers who paid IEEPA duty on machinery & equipment in 2025–early 2026 can review how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. Duty drawback is a separate program that can recover up to 99% of eligible duties on goods you re-export or manufacture with — see the duty drawback guide.
Top HTS lines for Machinery & Equipment
Published heading strings from the HTS table this site already uses. MFN and Section 301 are the stored labels. Section 232 is the stored label, not a new calculation.
| HTS | Heading | MFN | 232 | 301 |
|---|---|---|---|---|
| 8402 | Steam or vapor generating boilers | Free | N/A | 25% |
| 8403 | Central heating boilers | Free | N/A | 25% |
| 8407 | Spark-ignition engines | 2.5% | N/A | 25% |
| 8408 | Compression-ignition engines (diesel) | Free | N/A | 25% |
| 8409 | Parts for internal combustion engines | 2.5% | N/A | 25% |
| 8412 | Other engines and motors | Free | N/A | 25% |
| 8413 | Pumps for liquids | Free | N/A | 25% |
| 8414 | Air and vacuum pumps, compressors, fans | Free | N/A | 25% |
| 8415 | Air conditioning machines | 2.2% | N/A | 25% |
| 8416 | Furnace burners for liquid, gas, or powder fuel | Free | N/A | 25% |
| 8418 | Refrigerators, freezers, and heat pumps | Free | N/A | 25% |
| 8419 | Machinery for treatment of materials by temperature change | Free | N/A | 25% |
Related HTS pages
Other heading pages in this sector with a legal block, citation, or change-log row.
- HTS 8422: Dishwashing and packaging machinery
- HTS 8433: Harvesting and threshing machinery
- HTS 8462: Machine tools for working metal by forging or pressing
- HTS 8481: Taps, cocks, valves, and similar appliances
- HTS 8467: Tools for working in the hand, pneumatic or with motor
- HTS 8410: Hydraulic turbines and water wheels
What changed recently
The three newest effective rows on the tariff change log. A later log date does not by itself revise every rate table.
- October 30, 2026 — Section 338 Canada scope: 22 lines off the 50% duty, 100 lines on
- October 23, 2026 — UK auto-parts 10% rate is the note 33(j) list, not every note 33(g) lineHTS 8708
- October 23, 2026 — Listed auto parts in note 33(g) use headings 9903.94.05, 9903.94.06, and the deal headingsHTS 8708
Top Source Countries for Machinery & Equipment
Data as of 2026-10-23. Effective rates are the same stacked figures the tariff calculator uses for this category.
| Country | Base Rate | + Surcharge | = Total Rate |
|---|---|---|---|
| 🇨🇳China | 2.5% | +37.5% | 40% |
| 🇩🇪Germany | 2.5% | +7.5% | 10% |
| 🇯🇵Japan | 2.5% | +10% | 12.5% |
| 🇲🇽Mexico | 2.5% | +7.5% | 10% |
| 🇨🇦Canada | 0% | — | Free |
| 🇮🇹Italy | 2.5% | +7.5% | 10% |
| 🇰🇷South Korea | 0% | +12.5% | 12.5% |
| 🇬🇧United Kingdom | 2.5% | +10.9% | 13.4% |
| 🇹🇼Taiwan | 2.5% | +7.5% | 10% |
| 🇫🇷France | 2.5% | +7.5% | 10% |
Lowest-Cost Sources for Machinery & Equipment
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All Country Rates for Machinery & Equipment
| Country | Base Rate | Surcharge | Effective Rate | Notes |
|---|---|---|---|---|
| 🇨🇳China | 2.5% | +25% | 27.5% | — |
| 🇩🇪Germany | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇫🇷France | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇮🇹Italy | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇪🇸Spain | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇳🇱Netherlands | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇸🇪Sweden | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇵🇱Poland | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇮🇪Ireland | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇧🇬Bulgaria | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇭🇷Croatia | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇨🇾Cyprus | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇪🇪Estonia | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇱🇻Latvia | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇱🇺Luxembourg | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇲🇹Malta | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇷🇴Romania | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇸🇰Slovakia | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇸🇮Slovenia | 2.5% | +7.5% | 10% | 2.5% category base topped up to the 10% net ceiling. |
| 🇯🇵Japan | 2.5% | — | 2.5% | — |
| 🇹🇼Taiwan | 2.5% | — | 2.5% | — |
| 🇨🇦Canada | 0% | — | Free | — |
| 🇰🇷South Korea | 0% | — | Free | — |
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Related HTS Chapters
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Machinery & Equipment by product and origin
Machinery & Equipment Import Guides
Frequently Asked Questions
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What MFN string is published for HTS 8402?
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