HTS heading · chapter 84
8460
Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
Analysis
Heading 8460 of the Harmonized Tariff Schedule covers machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding…. It divides into 10 six-digit subheadings and 12 eight-digit tariff lines, with 32 ten-digit statistical suffixes below them.
None of its 12 lines is duty-free at the general rate. Rates run from 4.4% to 4.4% with a median of 4.4%, so the line you choose sets the duty.
Its median rate of 4.4% sits at the 91st percentile of the headings in chapter 84.
The largest subheadings are 8460.40 (honing or lapping machines, 2 lines), 8460.90 (other, 2 lines), 8460.12 (unnamed, 1 line) and 8460.19 (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 |
|---|---|---|
| 8460.12.00 | Numerically controlled | 4.4% |
| 8460.19.01 | Flat-surface grinding machines: other | 4.4% |
| 8460.22.00 | Centerless grinding machines, numerically controlled | 4.4% |
| 8460.23.00 | Other grinding machines: other cylindrical grinding machines, numerically controlled | 4.4% |
| 8460.24.00 | Other grinding machines: other, numerically controlled | 4.4% |
| 8460.29.01 | Other grinding machines: other | 4.4% |
| 8460.31.00 | Numerically controlled | 4.4% |
| 8460.39.00 | Sharpening (tool or cutter grinding) machines: other | 4.4% |
| 8460.40.40 | Numerically controlled | 4.4% |
| 8460.40.80 | Honing or lapping machines: other | 4.4% |
| 8460.90.40 | Numerically controlled | 4.4% |
| 8460.90.80 | Other: other | 4.4% |