Analysis
HTS 8453.90.10 covers of machinery for making or repairing footwear under heading 8453 (machinery for preparing, tanning or working hides, skins or leather or for making or…).
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.
The other lines in the same group are 8453.10.00 (machinery for preparing, tanning or working hides, skins or…, duty-free), 8453.20.00 (machinery for making or repairing footwear, duty-free), 8453.80.00 (machinery for preparing, tanning or working hides, skins or…, duty-free) and 8453.90.50 (parts: other, duty-free).
Census statistics map these goods to NAICS 33324 (Industrial Machinery Manufacturing), an industry of 2,836 US establishments employing 111,497 people. That is the industry code a US manufacturer of the same product would normally use.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8453.10.00 | Machinery for preparing, tanning or working hides, skins or leather | Free |
| 8453.20.00 | Machinery for making or repairing footwear | Free |
| 8453.80.00 | Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines; parts thereof: other machinery | Free |
| 8453.90.50 | Parts: other | Free |