Analysis
Subheading 8480.79 covers other types, within heading 8480. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.1%. The median line pays 1.55%.
The US splits it as follows: 8480.79.10 for molds for shoe machinery (duty-free) and 8480.79.90 for other types: other (3.1%).
By Census's concordance, most of its statistical lines are made by Industrial Mold Manufacturing (333511). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8480.79 once they fall within heading 8480 (molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other…). 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 |
|---|---|---|
| 8480.79.10 | Molds for shoe machinery | Free |
| 8480.79.90 | Other types: other | 3.1% |