8422.40

Analysis

Subheading 8422.40 covers other packing or wrapping machinery (including heat-shrink wrapping machinery), within heading 8422. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 8422.40.11 for machines for packaging pipe tobacco; machines for wrapping candy… (duty-free) and 8422.40.91 for other packing or wrapping machinery (including heat-shrink wrapping… (duty-free).

By Census's concordance, most of its statistical lines are made by Packaging Machinery Manufacturing (333993). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 8422.40 once they fall within heading 8422 (dishwashing machines; machinery for cleaning or drying bottles or other containers…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.