Analysis
HTS 8460.40.80 covers honing or lapping 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.
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.
Census statistics map these goods to NAICS 333517 (Machine Tool Manufacturing), an industry of 1,195 US establishments employing 28,524 people, the industry a domestic producer of these goods reports under.
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% |
| 8460.39.00 | Sharpening (tool or cutter grinding) machines: other | 4.4% |
| 8460.40.40 | Numerically controlled | 4.4% |
| 8460.90.40 | Numerically controlled | 4.4% |
| 8460.90.80 | Other: other | 4.4% |