Analysis
Subheading 8466.93 covers for machines of headings 8456 to 8461, 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 8 US tariff lines below it are national.
4 of its 8 lines with a percentage rate are duty-free at the general rate (50%) and 4 are dutiable, from duty-free up to 5.8%. The median line pays 2.35%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 8466.93.30 (of metalworking machine tools for cutting gears) and 8466.93.75 (of metalworking machine tools for cutting gears).
The US splits it as follows: 8466.93.11 for for water-jet cutting machines (duty-free), 8466.93.15 for cast-iron parts not advanced beyond cleaning, and machined only for… (duty-free), 8466.93.30 for of metalworking machine tools for cutting gears (5.8%), 8466.93.53 for other: other (4.7%), 8466.93.60 for cast-iron parts not advanced beyond cleaning, and machined only for… (duty-free), 8466.93.75 for of metalworking machine tools for cutting gears (5.8%), 8466.93.96 for parts and accessories of machine tools of subheadings 8456.11… (duty-free) and 8466.93.98 for other: other (4.7%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8466.93.11 | For water-jet cutting machines | Free |
| 8466.93.15 | 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 |
| 8466.93.30 | Of metalworking machine tools for cutting gears | 5.8% |
| 8466.93.53 | Other: other | 4.7% |
| 8466.93.60 | 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 |
| 8466.93.75 | Of metalworking machine tools for cutting gears | 5.8% |
| 8466.93.96 | Parts and accessories of machine tools of subheadings 8456.11, 8456.12, 8456.30, 8457.10, 8458.91, 8459.21, 8459.61 and 8461.50, of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517 or parts of automatic data processing machines | Free |
| 8466.93.98 | Other: other | 4.7% |