Analysis
HTS 8465.95.00 covers drilling or mortising machines under heading 8465 (machine tools (including machines for nailing, stapling, glueing or otherwise assembling)…). US Customs collects import statistics for it under 9 ten-digit suffixes, reported in number of items.
The general duty rate is 3% of the customs value, which is above most the rates in chapter 84 (76th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.4% to 3%. Compared with 8465.99.02 (other: other), which pays 2.4%, a misclassification either way moves the duty by 0.6 percentage points.
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 3%. 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 35%, 11.7 times the general rate.
The ten-digit suffixes separate numerically controlled boring machines, numerically controlled, valued under $3,000 each and valued under $1,000 each. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8465.95.00.05 | Numerically controlled boring machines | No. | |
| 8465.95.00.10 | Other | No. | |
| 8465.95.00.20 | Numerically controlled | No. | 333243 |
| 8465.95.00.35 | Valued under $3,000 each | No. | 333243 |
| 8465.95.00.45 | Other | No. | 333243 |
| 8465.95.00.55 | Valued under $1,000 each | No. | 333243 |
| 8465.95.00.60 | Other | No. | 333243 |
| 8465.95.00.65 | Other | No. | 333243 |
| 8465.95.00.91 | Other | No. | 333517 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8465.10.00 | Machines which can carry out different types of machining operations without tool change between such operations | 2.4% |
| 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% |
| 8465.91.00 | Other: sawing machines | 3% |
| 8465.92.00 | Planing, milling or molding (by cutting) machines | 3% |
| 8465.93.00 | Grinding, sanding or polishing machines | 3% |
| 8465.94.00 | Bending or assembling machines | 2.9% |
| 8465.96.00 | Splitting, slicing or paring machines | 2.4% |
| 8465.99.02 | Other: other | 2.4% |