HTS heading · chapter 84
8459
Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458
Analysis
Heading 8459 of the Harmonized Tariff Schedule covers machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458. It divides into 12 six-digit subheadings and 13 eight-digit tariff lines, with 41 ten-digit statistical suffixes below them.
None of its 13 lines is duty-free at the general rate. Rates run from 3.3% to 4.2% with a median of 4.2%, so the line you choose sets the duty.
Its median rate of 4.2% sits at the 86th percentile of the headings in chapter 84.
The largest subheadings are 8459.70 (other threading or tapping machines, 2 lines), 8459.10 (unnamed, 1 line), 8459.21 (unnamed, 1 line) and 8459.29 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Machine Tool Manufacturing (333517). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8459.10.00 | Way-type unit head machines | 3.3% |
| 8459.21.00 | Numerically controlled | 4.2% |
| 8459.29.00 | Other drilling machines: other | 4.2% |
| 8459.31.00 | Numerically controlled | 4.2% |
| 8459.39.00 | Other boring-milling machines: other | 4.2% |
| 8459.41.00 | Numerically controlled | 4.2% |
| 8459.49.00 | Other boring machines: other | 4.2% |
| 8459.51.00 | Numerically controlled | 4.2% |
| 8459.59.00 | Milling machines, knee type: other | 4.2% |
| 8459.61.00 | Numerically controlled | 4.2% |
| 8459.69.00 | Other milling machines: other | 4.2% |
| 8459.70.40 | Numerically controlled | 4.2% |
| 8459.70.80 | Other threading or tapping machines: other | 4.2% |