Analysis
HTS 8476.21.00 covers incorporating heating or refrigerating devices under heading 8476 (automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage…).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8476.29.00 (automatic beverage-vending machines: other, duty-free), 8476.81.00 (incorporating heating or refrigerating devices, duty-free), 8476.89.00 (other machines: other, duty-free) and 8476.90.00 (automatic goods-vending machines (for example, postage…, duty-free).
Census statistics map these goods to NAICS 33331 (Commercial and Service Industry Machinery Manufacturing), an industry of 1,731 US establishments employing 80,504 people, the industry a domestic producer of these goods reports under.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |