Analysis
HTS 8460.39.00 covers sharpening (tool or cutter grinding) machines: other under heading 8460 (machine tools for deburring, sharpening, grinding, honing, lapping, polishing or…). US Customs collects import statistics for it under 3 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 4.4% 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.
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 |
|---|---|---|
| 8460.12.00 | 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% |
| 8460.40.40 | 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% |
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