Analysis
Subheading 8477.10 covers injection-molding machines, within heading 8477. 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 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3.1%. The median line pays duty-free.
The US splits it as follows: 8477.10.30 for for manufacturing shoes (duty-free), 8477.10.40 for for use in the manufacture of optical media (duty-free) and 8477.10.90 for injection-molding machines: other (3.1%).
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 8477.10 once they fall within heading 8477 (machinery for working rubber or plastics or for the manufacture of products from these…). 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 |
|---|---|---|
| 8477.10.30 | For manufacturing shoes | Free |
| 8477.10.40 | For use in the manufacture of optical media | Free |
| 8477.10.90 | Injection-molding machines: other | 3.1% |