HS Code Detail
850940 Chapter 85 · Electronics Food mixers / blenders
Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 850940
You will declare against a longer local code that begins 850940: 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 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
| 🇩🇪Germany | 2.2% | 19% |
| 🇵🇹Portugal | 2.2% | 23% |
| 🇬🇧United Kingdom | 2% | 20% |
| 🇺🇸United States | 4.2% | 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: 850940 into Germany
An illustrative consignment of 850940 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 2.2% | EUR 47.30 |
| Germany tax at 19%, charged on the value plus the duty | EUR 417.49 |
| Total, before commercial charges | EUR 2,614.79 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, 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? EUR 2,614.79 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany 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 850940 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 850940 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8509.40 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=85&to=86&format=CSV&styles=false. Both returned 4.2%. 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: 8509.40.00 4.2%
- 🇬🇧GB
- Third country duty for 850940 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8509400000 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 2%. The two publications are independent of each other and they agree. Retrieved text: 8509400000 2.00 %
- 🇦🇺AU
- MFN for 850940 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-85 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 8509.40.00 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 850940 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/8509400000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=850940&origin=CN&destination=DE. Both returned 2.2%. The two publications are independent of each other and they agree. Retrieved text: 8509400000 2.20 %
Markets with no figure recorded
Canada: Canada splits 8509.40 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 8%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: The United States line covers grinders, processors, mixers and juice extractors together at one rate, so the type of appliance does not move the figure. What moves it is whether the machine is a domestic electromechanical appliance at all.
What falls under 850940
- Food grinders and mixers, and fruit or vegetable juice extractors, with self contained electric motor, for domestic use
- Blenders, stand and hand mixers, food processors and domestic juicers
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
851671: Coffee and tea making appliances
Chapter 85 splits domestic appliances by whether they work by motor or by heat. A blender is electro mechanical and sits in 8509; a coffee machine is electro thermic and sits in 8516. An appliance doing both, such as a heated soup blender, is resolved on principal function.
841981: Commercial blenders
Heading 8509 is limited to domestic appliances with a self contained motor. A bar blender built for continuous commercial duty leaves the heading for Chapter 84, and the construction and rating decide that rather than the sales channel.
Classification & cost note
Heading 8509 covers domestic appliances that work by motor, and it is narrower than it appears because the heading is limited to a listed group of machines together with a general power threshold for others. The dividing line against heading 8516 is whether the appliance does its work mechanically or thermally, which resolves most household kitchen equipment cleanly and leaves hybrid products as the argument. A heated blender that cooks soup while blending is the standard example and is decided on principal function. The domestic and commercial boundary is the second question and it turns on construction and duty rating rather than on who the buyer is. Where an appliance is imported with a range of accessory attachments in one retail box, the set takes the essential character of the appliance and the attachments do not need separate lines.
Typical products: Countertop jug blenders · Stand mixers and handheld beaters · Food processors with interchangeable discs · Centrifugal and masticating domestic juicers
What the notes to section XVI say
Chapter 85 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 85 name no heading this site holds a code under, and they are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08.
What the nomenclature says about heading 8509
850940 is a subheading of 8509, electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 , and it is the only code this site holds under that heading.
One numbered note to chapter 85 takes heading 8509 as its own subject, and it is quoted below in full, as published.
Note 4 to chapter 85
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
a. floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
b. other machines provided the weight of such machines does not exceed 20kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).
Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8509, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 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 850940
Why are blenders and coffee machines in different headings?
Because Chapter 85 divides domestic appliances by how they work. Electro mechanical appliances driven by a motor sit in heading 8509, and electro thermic appliances that work by heat sit in heading 8516. A blender is the first and a coffee maker the second.
Are accessory attachments classified separately?
Not when they are presented with the appliance in a retail set. The set takes the essential character of the appliance itself, so discs, blades and bowls supplied in the box do not need lines of their own.
Related codes in Chapter 85
Calculate duty for HS 850940
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