Analysis
HTS 8459.61.00 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 2 ten-digit suffixes, reported in number of items.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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.
For statistics it divides in two: 8459.61.00.40 for used or rebuilt and 8459.61.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
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% |
| 8459.31.00 | 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% |
| 8459.69.00 | Other milling machines: other | 4.2% |
| 8459.70.40 | Numerically controlled | 4.2% |
| 8459.70.80 | Other threading or tapping machines: other | 4.2% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter