Analysis
Subheading 8455.90 covers other parts, within heading 8455. 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: 8455.90.40 for castings or weldments, individually weighing less than 90 tons, for… (duty-free) and 8455.90.80 for other parts: other (duty-free).
By Census's concordance, most of its statistical lines are made by Rolling Mill and Other Metalworking Machinery Manufacturing (333519). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8455.90 once they fall within heading 8455 (metal-rolling mills and rolls therefor; parts thereof). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |