Analysis
HTS 8451.40.00 covers washing, bleaching or dyeing machines under heading 8451 (machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying…).
Within this group the rate runs from duty-free to 3.5%. Compared with 8451.50.00 (machines for reeling, unreeling, folding, cutting or pinking textile…), 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 |
|---|---|---|
| 8451.10.00 | Dry-cleaning machines | Free |
| 8451.21.00 | Each of a dry linen capacity not exceeding 10 kg | 3.4% |
| 8451.29.00 | Drying machines: other | 2.6% |
| 8451.30.00 | Ironing machines and presses (including fusing presses) | Free |
| 8451.50.00 | Machines for reeling, unreeling, folding, cutting or pinking textile fabrics | Free |
| 8451.80.00 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: other machinery | 3.5% |
| 8451.90.30 | Drying chambers for the drying machines of subheading 8451.21 or 8451.29, and other parts of drying machines incorporating drying chambers | 3.5% |
| 8451.90.60 | Furniture designed to receive the drying machines of subheading 8451.21 or 8451.29 | 3.5% |
| 8451.90.90 | Parts: other | 3.5% |