Analysis
HTS 8420.10.90 covers calendering or other rolling machines: other under heading 8420 (calendering or other rolling machines, other than for metals or glass, and cylinders…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 3.5%. The costliest confusion would be with 8420.10.10 (textile calendering or rolling machines) at 3.5%, a difference of 3.5 points on the customs value.
For statistics it divides in two: 8420.10.90.40 for calendering or other rolling machines for rubber and… and 8420.10.90.80 for other. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8420.10.10 | Textile calendering or rolling machines | 3.5% |
| 8420.10.20 | Calendering or similar rolling machines for making paper pulp, paper or paperboard | Free |