Analysis
Subheading 8466.91 covers for machines of heading 8464, 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8466.91.10 for cast-iron parts not advanced beyond cleaning, and machined only for… (duty-free) and 8466.91.50 for for machines of heading 8464: other (duty-free).
By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8466.91 once they fall within heading 8466 (parts and accessories suitable for use solely or principally with the machines of…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8466.91.10 | Cast-iron parts not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery | Free |
| 8466.91.50 | For machines of heading 8464: other | Free |