Analysis
Subheading 8466.30 covers dividing heads and other special attachments for machines, within heading 8466. 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 2.9% to 8% with a median of 3.7%, so the line you choose sets the duty.
The spread of 5.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 8466.30.80 (other special attachments: other).
The US splits it as follows: 8466.30.10 for dividing heads and other special attachments for machines: dividing… (3.7%), 8466.30.60 for other special attachments: machines (2.9%) and 8466.30.80 for other special attachments: other (8%).
By Census's concordance, most of its statistical lines are made by Cutting Tool and Machine Tool Accessory Manufacturing (333515) and Sawmill, Woodworking, and Paper Machinery Manufacturing (333243). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8466.30.10 | Dividing heads and other special attachments for machines: dividing heads | 3.7% |
| 8466.30.60 | Other special attachments: machines | 2.9% |
| 8466.30.80 | Other special attachments: other | 8% |