Analysis
HTS 8452.10.00 covers sewing machines of the household type under heading 8452 (sewing machines, other than book-sewing machines of heading 8440; furniture, bases and…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8452.90.10 (furniture, bases and covers for sewing machines, and parts thereof), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
For statistics it divides in two: 8452.10.00.10 for valued not over $20 each and 8452.10.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8452.21.10 | Specially designed to join footwear soles to uppers | Free |
| 8452.21.90 | Automatic units: other | Free |
| 8452.29.10 | Specially designed to join footwear soles to uppers | Free |
| 8452.29.90 | Other: other | Free |
| 8452.30.00 | Sewing machine needles | Free |
| 8452.90.10 | Furniture, bases and covers for sewing machines, and parts thereof | 2.5% |
| 8452.90.20 | Furniture, bases and covers for sewing machines, and parts thereof; other parts of sewing machines: other parts of sewing machines | Free |