HTS heading · chapter 84
8476
Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof
Analysis
Heading 8476 of the Harmonized Tariff Schedule covers automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 8476.21 (unnamed, 1 line), 8476.29 (unnamed, 1 line), 8476.81 (unnamed, 1 line) and 8476.89 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.
By Census's concordance, most of its statistical lines are made by Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8476.21.00 | Incorporating heating or refrigerating devices | Free |
| 8476.29.00 | Automatic beverage-vending machines: other | Free |
| 8476.81.00 | Incorporating heating or refrigerating devices | Free |
| 8476.89.00 | Other machines: other | Free |
| 8476.90.00 | Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof: parts | Free |