Analysis
Subheading 8456.40 covers operated by plasma arc process, within heading 8456. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 2.2% to 3.5% with a median of 2.85%, so the line you choose sets the duty.
The US splits it as follows: 8456.40.10 for operated by plasma arc process: for working metal (3.5%) and 8456.40.90 for operated by plasma arc process: other (2.2%).
By Census's concordance, most of its statistical lines are made by Machine Tool Manufacturing (333517) and Industrial Machinery Manufacturing (33324). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8456.40 once they fall within heading 8456 (machine tools for working any material by removal of material, by laser or other light or…). 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 |
|---|---|---|
| 8456.40.10 | Operated by plasma arc process: for working metal | 3.5% |
| 8456.40.90 | Operated by plasma arc process: other | 2.2% |