An HS code is the six-digit number in the World Customs Organization's Harmonized System that tells customs what a part is. For a machined component the code follows the part's function in the machine, not the material it is cut from or the process that produced it, and that six-digit heading is then extended to eight digits in the EU Combined Nomenclature and to twelve digits in the Turkish tariff.
What decides the HS code of a machined part?
The first General Interpretative Rule (GIR 1) determines classification by the wording of the headings and by the notes to the sections and chapters. Neither the title on the drawing nor the shop that made the part enters into it. The system behind those headings holds more than 5,000 commodity groups in six-digit codes, used by more than 200 countries and economies and covering over 98% of merchandise in international trade (WCO).
For parts of machines the operative text is Note 2 to Section XVI, which runs in three steps:
- A part that is itself a good named in a Chapter 84 or 85 heading is classified in that heading.
- A part suitable solely or principally for one kind of machine is classified with that machine, or in the parts heading dedicated to it.
- Every other part falls into a specific parts heading or, failing that, into 8487 for non-electrical parts or 8548 for electrical ones.
Two exclusions in Note 1 to Section XVI apply before Note 2 is reached. Note 1(g) removes parts of general use, the fasteners and springs defined in Note 2 to Section XV, which belong in Chapter 73 or 76. Note 1(l) removes articles of Section XVII, so a machined part for a road vehicle is classified in Chapter 87 rather than in Chapter 84.
The Turkish Ministry of Trade states the same split in its classification brochure: goods in Chapters 1 to 83 are classified by the material they are made of, goods in Chapters 84 to 96 by their function.
The Explanatory Notes to the HS are an interpretive aid, not law. The Canadian Border Services Agency puts it plainly: they are not legally binding, but they must be considered. The binding text is the headings, the section and chapter notes, and the GIRs.
Which HS headings apply to machined parts?
Table 1. Classification of common machined parts under HS 2022
| Part | Decisive feature | HS heading |
|---|---|---|
| Steel hex bolt, turned from bar | Fastener, a part of general use (Section XVI, Note 1(g)) | 7318 |
| Aluminium cover with no machine function | Article of aluminium, not a machine part | 7616 |
| Hydraulic cylinder, linear acting | Machine with its own function | 8412.21 |
| Valve block for a hydraulic transmission | Valve for a hydraulic transmission | 8481.20 |
| Bearing housing, no bearing fitted | Bearing housing and plain shaft bearing | 8483.30 |
| Spur gear finished from a blank | Gears and gearing | 8483.40 |
| Bracket used only in a pump of heading 8413 | Part solely for one kind of machine | 8413.91 |
| Machined housing, no particular machine, no electrical features | Residual machinery part | 8487.90 |
| Clevis for a car suspension | Part of a motor vehicle of headings 8701 to 8705 | 8708 |
Source: HS 2022, Section XVI Note 2 and the Chapter 73, 76, 84 and 87 heading texts; WCO heading 84.87.
Each row is a decision, not a lookup. The middle column names the fact that settles it, and in every case that fact is about the part's role in the assembly.
What is heading 8487 for?
8487 covers machinery parts that do not contain electrical connectors, insulators, coils, contacts or other electrical features and are not specified or included elsewhere in Chapter 84. It has two subheadings: 8487.10 for ships' or boats' propellers and blades, and 8487.90 for the rest.
That wording makes 8487 the end of the chain. A part reaches it only after Note 1 and Note 2 have been worked through and no other heading fits. The electrical exclusion has teeth: a machined housing that carries a connector, a coil or an insulated contact cannot be declared in 8487, and moves to 8548.
How does a six-digit heading become a declaration code?
The EU Combined Nomenclature (CN) adds two digits to the HS heading and gives the eight-digit code used on an EU import declaration. It is Annex I to Regulation (EEC) No 2658/87 and is replaced every year; the 2026 edition is Commission Implementing Regulation (EU) 2025/1926.
Türkiye applies the same nomenclature because the customs union requires alignment with the Common Customs Tariff (Decision No 1/95, Article 13). The Turkish GTİP carries twelve digits: six from the HS, two from the CN, two national sub-divisions and two statistical digits. The Ministry of Trade publishes the schedule annually and it enters into force on 1 January; the 2026 edition is Presidential Decision 10781, published in the Official Gazette of 30 December 2025. The CN code therefore sits in the first eight digits of a Turkish code.
Editions move the numbers. HS 2022, the seventh edition, has been in force since 1 January 2022, and HS 2028 takes effect on 1 January 2028. A code that was right in 2023 is not automatically right in 2028.
Duty is not where the pressure sits. Article 4 of Decision No 1/95 abolishes customs duties between the parties, so a machined part in free circulation enters the EU at 0% with an A.TR certificate. The code still decides CBAM: Annex I to Regulation (EU) 2023/956 lists covered goods by CN code, and where the annex gives fewer digits, every CN code beginning with them is covered. The definitive CBAM regime applies from 1 January 2026, and CBAM for steel and aluminium parts covers the reporting side.
How do you get a binding tariff classification?
Both sides issue a written decision that binds their own customs offices, and neither is compulsory.
In the EU, binding tariff information (BTI) is valid for three years and applies in every member state. It binds all customs administrations and the holder. The application goes to the customs authority of the member state where the company is established or intends to declare the goods, under Articles 22 to 37 of the Union Customs Code.
In Türkiye, the bağlayıcı tarife bilgisi (BTB) is valid for six years under Article 9 of Customs Law No. 4458 and binds customs offices within Türkiye. Regional customs directorates issue it, and the procedure is laid down in Customs General Communiqué (Tariff) No. 14.
Both decisions lose their effect when the nomenclature changes, which is why the year and the edition belong in the file next to the decision.
What does the exporter declare and what does the buyer need?
The Turkish exporter states the twelve-digit GTİP on the export declaration, with the commercial description, quantity and value. The EU importer declares the eight-digit CN code and presents the A.TR.
Description and code have to tell the same story, because customs reads them together. A declaration that describes a "stainless steel bracket" while the code points to a pump part invites a question. The description should name the machine or assembly the part serves, which is the same fact Note 2 uses.
Where do machined parts get classified wrongly?
Four errors follow directly from the rules above.
Classifying by material is the first. A machined steel block with no machine function is an article of iron or steel in 7326, while the same block inside a pump is a pump part in 8413. The material did not change; the function did.
Classifying by process is the second. Turning and milling are not headings. A supplier that sends every turned part out under 8487 overrides Note 2 for every part that belongs to a specific machine.
Leaving vehicle parts in Chapter 84 is the third. Note 1(l) sends them to Section XVII, where 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705.
Leaving fasteners in Chapter 84 is the fourth. Bolts, nuts and washers fall in 7318 whatever machine they end up in.
Under the customs union the duty rate is zero, so a wrong code does not show up as a higher duty bill. It shows up in CBAM scope, in statistics that no longer match the buyer's records, and in the time lost when a declaration is corrected after the goods have been shipped.
Classification is the customs authority's decision, not the drawing office's. For a new part, or a part that changes function between two assemblies, the cleanest route is a written BTI or BTB before the first shipment, with the assembly drawing in hand rather than only the part drawing.
Our network works to ISO 2768-m as standard on CNC milling and turning, and tighter where the drawing specifies it; the technical drawing checklist lists what a drawing needs before it can be quoted. For the duty and origin side of the same shipment, see the customs union guide.
Frequently asked questions
- Do all machined parts have the same HS code?
- No. The code follows the part's function in the machine, not the material or the process. A turning shop can ship two visually similar parts under different headings, for example 8413.91 for a pump part and 8487.90 for a part that fits no particular machine.
- Is heading 8487 a catch-all for machined parts?
- It is the last step of Note 2 to Section XVI, not the first. Parts named in a Chapter 84 or 85 heading stay there, parts used solely with one machine go with that machine, and fasteners go to Chapter 73. Only what is left falls into 8487.
- Is the HS code the same in the EU and in Türkiye?
- The first six digits come from the HS 2022 and are identical. The EU Combined Nomenclature adds two digits for the eight-digit import code, and the Turkish GTİP carries four more, so the CN code appears in the first eight digits of a Turkish code.
- How long is a binding tariff decision valid?
- An EU binding tariff information decision is valid for three years and applies in all member states. A Turkish bağlayıcı tarife bilgisi is valid for six years and binds customs offices within Türkiye (Customs Law No. 4458, Article 9).
- Which code does the EU importer need for a part from Türkiye?
- The eight-digit CN code, plus an A.TR certificate for the customs union. Article 4 of Decision No 1/95 abolishes customs duties on industrial goods, so the duty is 0% and the code matters for CBAM scope, statistics and the accuracy of the declaration.
- Does the HS code change over time?
- Yes. The HS is revised every five to six years, HS 2022 has been in force since 1 January 2022, and HS 2028 takes effect on 1 January 2028. The EU Combined Nomenclature is replaced every year. A code from an older drawing has to be rechecked against the current editions.
Sources
- WCO, Harmonized System 2022 edition, in force 1 January 2022 (seventh edition)
- WCO, What is the Harmonized System (six-digit codes, more than 5,000 commodity groups)
- WCO, HS Nomenclature 2028 edition, in force 1 January 2028
- WCO Trade Tools, HS 2022 heading 84.87 and subheadings
- HS 2022 Section XVI Note 2 and Chapter 84 heading texts (Directorate General of Commercial Intelligence and Statistics, India)
- HS 2022 Chapter 73 heading texts, including 7318 and 7326 (DGCIS, India)
- HS 2022 Chapter 76 heading texts, including 7616 (DGCIS, India)
- HS 2022 Chapter 87 heading texts, including 8708 (DGCIS, India)
- T.C. Ticaret Bakanlığı, Gümrükler Genel Müdürlüğü: Eşyanın Tarife Pozisyonunun Tespit Edilmesi (GTİP structure, BTB)
- Gümrük Kanunu No. 4458, Article 9 on binding tariff information (Mevzuat Bilgi Sistemi)
- T.C. Ticaret Bakanlığı, Presidential Decisions: İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetveli, Karar 10781, R.G. 30.12.2025
- European Commission, European Binding Tariff Information (EBTI): three years, valid in all member states
- Központi Statisztikai Hivatal (Hungary), Combined Nomenclature 2026 under Implementing Regulation (EU) 2025/1926
- Decision No 1/95 of the EC-Turkey Association Council, Articles 4 and 13 (text copy, WTI)
- European Commission, Carbon Border Adjustment Mechanism: definitive regime from 1 January 2026
- European Commission, CBAM guidance for EU importers: Annex I lists goods by CN code
- Canada Border Services Agency, legal notes of the Harmonized System: Explanatory Notes are not legally binding
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