Analysis
Heading 8455 of the Harmonized Tariff Schedule covers metal-rolling mills and rolls therefor; parts thereof. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
Every one of its 6 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 8455.90 (other parts, 2 lines), 8455.10 (unnamed, 1 line), 8455.21 (unnamed, 1 line) and 8455.22 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.
By Census's concordance, most of its statistical lines are made by Iron Foundries (331511), Rolling Mill and Other Metalworking Machinery Manufacturing (333519) and Steel Foundries (except Investment) (331513). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8455.10.00 | Metal-rolling mills and rolls therefor; parts thereof: tube mills | Free |
| 8455.21.00 | Hot or combination hot and cold | Free |
| 8455.22.00 | Other rolling mills: cold | Free |
| 8455.30.00 | Rolls for rolling mills | Free |
| 8455.90.40 | Castings or weldments, individually weighing less than 90 tons, for the machines of heading 8455 | Free |
| 8455.90.80 | Other parts: other | Free |