Analysis
HTS 8465.96.00 covers splitting, slicing or paring machines under heading 8465 (machine tools (including machines for nailing, stapling, glueing or otherwise assembling)…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 84 (65th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 2.4% to 3%. The costliest confusion would be with 8465.95.00 (drilling or mortising machines) at 3%, a difference of 0.6 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 35%, 14.6 times the general rate.
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 2.4%. 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.
Statistical suffixes
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% |
| 8465.95.00 | Drilling or mortising machines | 3% |
| 8465.99.02 | Other: other | 2.4% |