HTS tariff line · chapter 84
8478.10.00
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof: machinery
Analysis
HTS 8478.10.00 covers machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof: machinery under heading 8478 (machinery for preparing or making up tobacco, not specified or included elsewhere in this…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 8478.10.00.10 for industrial cigarette-making machines and 8478.10.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
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 line in the same group is 8478.90.00 (machinery for preparing or making up tobacco, not specified…, duty-free).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8478.90.00 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof: parts | Free |