Analysis
HTS 8466.30.60 covers other special attachments: machines under heading 8466 (parts and accessories suitable for use solely or principally with the machines of…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from 3.7% to 8%. The costliest confusion would be with 8466.30.80 (other special attachments: other) at 8%, a difference of 5.1 points on the customs value.
The general duty rate is 2.9% of the customs value, which is above most the rates in chapter 84 (74th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 8466.30.60.40 for for woodworking machines and 8466.30.60.85 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 12.1 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 2.9%. 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 |
|---|---|---|
| 8466.30.10 | Dividing heads and other special attachments for machines: dividing heads | 3.7% |
| 8466.30.80 | Other special attachments: other | 8% |