HTS heading · chapter 84
8486
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories
Analysis
Heading 8486 of the Harmonized Tariff Schedule covers machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus…. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 8486.10 (unnamed, 1 line), 8486.20 (unnamed, 1 line), 8486.30 (unnamed, 1 line) and 8486.40 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.
By Census's concordance, most of its statistical lines are made by Semiconductor Machinery Manufacturing (333242). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8486.10.00 | Machines and apparatus for the manufacture of boules or wafers | Free |
| 8486.20.00 | Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits | Free |
| 8486.30.00 | Machines and apparatus for the manufacture of flat panel displays | Free |
| 8486.40.00 | Machines and apparatus specified in note 11(C) to this chapter | Free |
| 8486.90.00 | Parts and accessories | Free |