Analysis
HTS 8420.10.10 covers textile calendering or rolling machines under heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…).
Within this group the rate runs from duty-free to duty-free. Compared with 8420.10.90 (calendering or other rolling machines: other), which pays duty-free, a misclassification either way moves the duty by 3.5 percentage points.
The general duty rate is 3.5% of the customs value, which is above most the rates in chapter 84 (81st percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 11.4 times the general rate.
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 3.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8420.10.20 | Calendering or similar rolling machines for making paper pulp, paper or paperboard | Free |
| 8420.10.90 | Calendering or other rolling machines: other | Free |