Analysis
HTS 8466.30.80 covers other special attachments: other under heading 8466 (parts and accessories suitable for use solely or principally with the machines of…).
The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 84 (100th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.9% to 3.7%. Compared with 8466.30.60 (other special attachments: machines), which pays 2.9%, a misclassification either way moves the duty by 5.1 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 8%. 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 45%, 5.6 times the general rate.
Neighbouring 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% |