HTS heading · chapter 84
8461
Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or included
Analysis
Heading 8461 of the Harmonized Tariff Schedule covers machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or…. It divides into 5 six-digit subheadings and 10 eight-digit tariff lines, with 33 ten-digit statistical suffixes below them.
None of its 10 lines is duty-free at the general rate. Rates run from 4.4% to 5.8% 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 8461.20 (shaping or slotting machines, 2 lines), 8461.30 (broaching machines, 2 lines), 8461.40 (gear cutting, gear grinding or gear finishing…, 2 lines) and 8461.50 (sawing or cutting-off machines, 2 lines).
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 |
|---|---|---|
| 8461.20.40 | Numerically controlled | 4.4% |
| 8461.20.80 | Shaping or slotting machines: other | 4.4% |
| 8461.30.40 | Numerically controlled | 4.4% |
| 8461.30.80 | Broaching machines: other | 4.4% |
| 8461.40.10 | Gear cutting machines | 5.8% |
| 8461.40.50 | Gear grinding or finishing machines | 4.4% |
| 8461.50.40 | Numerically controlled | 4.4% |
| 8461.50.80 | Sawing or cutting-off machines: other | 4.4% |
| 8461.90.30 | Numerically controlled | 4.4% |
| 8461.90.60 | Other: other | 4.4% |