HS Code Detail
841981 Chapter 84 · Machinery Commercial machinery for making hot drinks
Six-digit subheading in Machinery, chapter 84 of the Harmonized System, priced here for 4 destination markets.
Anatomy of 841981
You will declare against a longer local code that begins 841981: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 4 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 4 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 841981 into United States
An illustrative consignment of 841981 invoiced at USD 2,000.00, priced in USD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | USD 2,000.00 |
| International freight | USD 120.00 |
| Cargo insurance | USD 30.00 |
| Value the duty is charged on, FOB basis | USD 2,000.00 |
| Duty at 0% | USD 0.00 |
| United States charges no consumption tax at the border | USD 0.00 |
| Total, before commercial charges | USD 2,150.00 |
And if the consignment were small
United States relieves nothing: the duty free allowance was suspended, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? USD 2,150.00 is what your buyer in United States pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United States sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 841981 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 841981 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8419.81 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=84&to=85&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8419.81.50 Free; 8419.81.90 Free
- 🇬🇧GB
- Third country duty for 841981 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8419812010 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8419812010 0.00 %; 8419812090 0.00 %; 8419818010 0.00 %; 8419818090 0.00 %
- 🇨🇦CA
- MFN for 841981 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch84-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8419.81.00 Free
- 🇦🇺AU
- MFN for 841981 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-84 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 8419.81.10 5%; 8419.81.90 5% DCS:4% DCT:5%
Markets with no figure recorded
Germany: No Germany figure is recorded for 8419.81. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Portugal: No Portugal figure is recorded for 8419.81. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Re-check first: Both United States lines are free and they cover cooking stoves, ranges and ovens. The boundary that matters is between commercial catering machinery here and a domestic electrothermic appliance of heading 8516, which is a different code with a rate of its own.
What falls under 841981
- Machinery for making hot drinks or for cooking or heating food, other than for domestic use
- Commercial espresso machines, bulk brewers, catering ovens and heated food service equipment
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
851671: Domestic coffee machines
This is the boundary that decides the chapter, and it is judged on construction, duty cycle and rating rather than on who buys the machine. A prosumer espresso machine sold to households but built to commercial specification is genuinely argued, and the manufacturer's own duty rating is the most persuasive evidence either way.
851660: Domestic ovens and cookers
Chapter 85 covers domestic electro thermic appliances and Chapter 84 covers commercial and industrial plant. A combination steam oven built for a professional kitchen leaves 8516 even though a domestic model of similar appearance stays there.
Classification & cost note
Heading 8419 covers plant for treating materials by a change of temperature, and this subheading carves out the food and drink part of it that is not domestic. The domestic and commercial divide is the whole question, and it does not follow the purchaser: a commercial machine bought by an enthusiast for a home kitchen stays commercial, and a domestic machine installed in an office does not become commercial. What tribunals look at is construction, continuous duty rating, materials and whether the machine is built to run all day. Commercial catering equipment also carries food contact material compliance and, in many markets, pressure equipment rules where a boiler is involved, and an espresso machine with a heated boiler above a threshold volume can fall under pressure equipment legislation that has no bearing on the tariff but a great deal on whether it may be installed.
Typical products: Commercial espresso machines with multiple groups · Bulk filter coffee brewers for catering · Professional combination steam ovens · Heated display and holding cabinets · Conveyor toasters and pizza ovens · Bain marie and food service warmers
What the notes to section XVI say
Chapter 84 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 84 name no heading this site holds a code under, and they are quoted whole on the chapter 84 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8419
841981 is a subheading of 8419, machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric , and it is the only code this site holds under that heading.
No numbered note to chapter 84 takes heading 8419 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 84 page.
One further note to chapter 84 names heading 8419 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 2 to chapter 84, which is about something else
(A) Heading 8419 does not, however, cover: i.
Read from the notes to chapter 84 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/84, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8419, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 84 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 841981
Does the buyer decide whether a machine is commercial?
No. The test is whether the machine is of a kind used in the household, judged on construction, rating and duty cycle. A commercial machine bought for a home kitchen remains commercial for tariff purposes.
Where do prosumer espresso machines sit?
They are genuinely argued. A machine built to commercial specification but marketed to households is decided on its construction and continuous duty rating, and the manufacturer's own rating is the most useful evidence.
Is anything else triggered by a boiler?
Often. An espresso machine with a heated boiler above a threshold volume can fall under pressure equipment rules in several markets. That affects installation and conformity rather than the customs classification.
Related codes in Chapter 84
Calculate duty for HS 841981
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