Analysis
HTS 8419.90.95 covers other: other under heading 8419 (machinery, plant or laboratory equipment, whether or not electrically heated (excluding…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to duty-free. Compared with 8419.90.85 (of electromechanical tools for working in the hand with…), which pays duty-free, a misclassification either way moves the duty by 4 percentage points.
The general duty rate is 4% of the customs value, which is above most the rates in chapter 84 (85th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 8419.90.95.20 for of an apparatus of a type used in restaurants, hotels or… and 8419.90.95.80 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 8.8 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8419.90.10 | Of instantaneous or storage water heaters | Free |
| 8419.90.20 | Of machinery and plant for making paper pulp, paper or paperboard | Free |
| 8419.90.30 | Of heat exchange units | Free |
| 8419.90.50 | Of molten-salt-cooled acrylic acid reactors; of medical, surgical or laboratory sterilizers | Free |
| 8419.90.85 | Of electromechanical tools for working in the hand with self-contained electric motor | Free |