Analysis
HTS 8459.31.00 covers numerically controlled under heading 8459 (machine tools (including way-type unit head machines) for drilling, boring, milling…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 84 (86th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3.3% to 4.2%. Compared with 8459.10.00 (way-type unit head machines), which pays 3.3%, a misclassification either way moves the duty by 0.9 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 4.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 30%, 7.1 times the general rate.
Statistical suffixes
Neighbouring 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% |
| 8459.39.00 | 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% |