Analysis
Subheading 8465.20 covers machining centers, within heading 8465. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 2.4% to 3% with a median of 2.9%, so the line you choose sets the duty.
The US splits it as follows: 8465.20.10 for for sawing, planing, milling, molding, grinding, sanding, polishing… (3%), 8465.20.50 for for bending or assembling (2.9%) and 8465.20.80 for machining centers: other (2.4%).
By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8465.20 once they fall within heading 8465 (machine tools (including machines for nailing, stapling, glueing or otherwise assembling)…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8465.20.10 | For sawing, planing, milling, molding, grinding, sanding, polishing, drilling or mortising | 3% |
| 8465.20.50 | For bending or assembling | 2.9% |
| 8465.20.80 | Machining centers: other | 2.4% |