Analysis
HTS 8460.12.00 covers numerically controlled under heading 8460 (machine tools for deburring, sharpening, grinding, honing, lapping, polishing or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
The general duty rate is 4.4% of the customs value, which is among the highest the rates in chapter 84 (91st percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.4%. 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: 8460.12.00.40 for used or rebuilt and 8460.12.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 30%, 6.8 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |