Analysis
HTS 8476.81.00 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.
The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. 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 8476.21.00 (incorporating heating or refrigerating devices, duty-free), 8476.29.00 (automatic beverage-vending machines: other, 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. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8476.21.00 | Incorporating heating or refrigerating devices | Free |
| 8476.29.00 | Automatic beverage-vending machines: other | 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 |