HS codes for machine parts: a checklist
A spare part does not automatically share the machine code. Gather its function, material and use before choosing a heading.
By Lucas Duys. Published 2026-11-04.
Do not copy a machine's code onto its spare part. For machinery in Chapters 84 and 85, Section XVI sets out exclusions and specific parts rules. A part may have its own heading. Before choosing a code, establish what the part does, what it is made from and which machines it serves [1].
Ask for this part dossier
Use the invoice line and part number to request:
| Fact | Useful evidence |
|---|---|
| Identity | Maker, part number, revision, drawing and photo. |
| Function | What the part does, including any function on its own. |
| Material | Composition and the materials of relevant components. |
| Host machine | Machine name, model and what that machine does. |
| Use | Whether the part serves only or mainly that machine type, with technical support. |
| Imported condition | Whether it is a separate part, an assembly or an unassembled machine. |
Ask for a marked drawing showing where the part fits. "Spare part for model X" is useful for ordering, but does not establish the tariff treatment. A catalogue page listing several compatible machines may also matter. Keep it with the supplier's explanation.
Check exclusions before the parts rule
Section XVI note 1 excludes certain goods, including base-metal parts of general use and similar plastic goods. Other exclusions also apply. Note 2 is subject to those exclusions and the relevant Chapter 84 and 85 notes [1].
Within that framework, note 2(a) directs certain parts covered by their own Chapter 84 or 85 headings to those headings. Note 2(b) then addresses other parts suitable solely or principally for particular machines, with specific rules and exceptions [1]. Exclusive use alone therefore does not prove that the machine's code is correct.
Describe the open question precisely
For example, an invoice says "replacement module". Ask whether it performs a function itself and which components it contains. Ask how it connects to the host machine. Those answers help the declarant distinguish the possible routes; they do not establish a code on their own.
Keep the dossier with the case and record which note remains unresolved. This checklist concerns Section XVI machinery. Vehicle parts and Chapter 90 equipment need their own rules checked [1]. For a recurring unresolved product, see the guide to binding tariff information.
Sources
- 1Combined Nomenclature 2026, General Rules and Section XVI notes 1 and 2 (pp. 564-565), Official Journal of the European Union, 2025-10-31. Read 2026-11-04.
See Athren suggest your product’s code.
Athren suggests codes when the shipment facts are clear. It drafts questions for missing facts. Your declarant reviews the result.
