Hot Topics in International Trade – February 2022: Shiny New Machines – Amendments to Chapter 84 of the Harmonized Tariff Schedule | Braumiller Law Group, PLLC

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1. Rights to 3D printers

Machines for additive manufacturing, aka 3D printers, are now covered by customs tariff heading 8485 – at the price of ad valorem duties of between 2.5% and 3.1%. The new topic is accompanied by a new definition of “additive manufacturing” in the chapter note 10, which refers to the formation of physical objects, based on a digital model, by the successive addition and layering , consolidation and solidification of materials (eg metal, plastic or ceramic) (also called 3D printing) and that 3D printers are not classified in any other heading.

Before this reorganization, 3D printers were classifiable under different headings such as 8441, 8463, 8465, 8466, 8477, 8475, 8477 and 8479. Now, 3D printers are divided by additive (deposit), whether metallic, plastic or rubber, plaster, cement, ceramic or glass, or any other combination. Parts of 3D printers are classified under subheading 8485.90; parts for 3D printers using plastic or rubber deposits are 3.1% ad valorem, while all other parts enter duty free.

2. Overhaul of drying machines and freeze-drying equipment – ​​duty free

Heading 8419 has undergone two significant changes. The first was the addition of freeze-drying apparatus, freeze-drying units and spray dryers to subheading 8419.33, which is divided into subheadings according to their use in agricultural products (8419.33.10) or d other products (8419.33.50). The remaining provisions for clothes dryers fall under the “other” category.

Second, subheadings 8419.33 through 8419.39 have been reorganized with the addition of new subheadings. Subheading 8419.34.00 covers agricultural products that are not freeze-drying equipment. Subheading 8419.35 includes dryers for wood, pulp, paper or board that are not freeze-drying equipment, subdivided into subheadings for dryers for wood, pulp, paper or cardboard.

Subheading 8419.39.02 is a comprehensive provision for other dryers not listed above, which is subdivided into food and beverage dryers and non-food dryers.

3. Catalytic converters line up with WCO Worldwide – Duty Free

In order to align the classification of catalytic converters worldwide at the six-digit level, new subheading 8421.32.00 covers “catalytic converters or particulate filters, whether or not combined, for purifying or filtering engine exhaust internal combustion engines”. This eliminates the eight-digit subheading 8421.39.40 which covered catalytic converters in the past.

The changes also mark the end of subheading 8421.39.80 for “other” machines and apparatus for filtering or purifying gases, which is divided into several 10-digit subheadings for dust-removing and air purification for machine tools and other types (8421.39.8005 and 8421.39.8015), industrial gas purification equipment differentiated between electrostatic precipitators and other types (8421.39.8020 and 8421.39.8030), gas separation (8421.39.8040), pneumatic filters for hydraulic fluids at 550 kPa or more (metric pressure) (8421.39.8060), and a narrower basket for “other” gas filtering or purification machines and apparatus.

4. Overhaul of metalworking machine tools – liable to 4.4%

Heading 8462 for machine tools used in metalworking has been updated, with additions including slitting lines, cut-to-length lines and nibbling metalworking tools, excluding rolling mills. A recurring theme in the 8462 subheadings is to distinguish between CNC machines and those that are not.
With updated definitions, subheadings 8462.32.10 through 8462.39.00 cover slitting lines, cut-to-length lines and other shears for flat products. These subheadings do not include tools for working tubes or combined punching and shearing machines, which fall under subheadings 8462.42 to 8462.59.00.

Subheadings 8462.22 to 8462.29 cover tools for flat products which are used for bending, folding, straightening or leveling machines, including press plates. Profiling machines, CNC press brakes, panel benders and profiling machines are separate categories with their own subheadings.

For hot work, subheadings 8462.11 and 8462.19.00 cover hot forming machines for forging, forging, including presses, and hot hammers, distinguishing between those used for forging. For cold pressing, subheadings 8462.61 to 8462.63.80 cover cold presses for metalworking, distinguishing those that are hydraulic, mechanical and servo presses.

5. Other Amendments to Section 84

Below are other notable changes and additions to Chapter 84.

  • Industrial robots and solar water heaters – Like catalytic converters, moved to six-digit level to comply with WCO expectations under 8428.70.00 (before tax) for industrial robots and 8419.12.00 (before tax) for solar water heaters.
  • Gas-tight biological safety cabinets are now accounted for under new subheading 8414.70.00 (excluding tax).
  • Drawer refrigerator-freezers are classified under subheading 8418.10 with separate outer doors or drawers (tax free).
  • Subheadings 8482.40.00 and 8482.50.00 for ball bearings now specifically include cage and roller assemblies.

Conclusion

Importers should consult the outside customs and trade attorney if they have difficulty interpreting the new HTSUS, which is a legal document with complicated rules of interpretation. The Customs Attorney can give businesses an analysis of their goods classification, obtain a binding Customs ruling from Customs and Border Protection, and challenge Customs’ interpretation of the HTSUS through a protest. or legal action.

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