8473.40.86.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 8473.40.86.00 classifies "Other" parts and accessories for machines of heading 8472 that are not specifically enumerated in other subheadings under 8473.40. This encompasses a wide range of components and accessories that are designed for use with the office machines listed in heading 8472, such as calculating machines, accounting machines, postage-franking machines, coin-sorting machines, and other similar machines. The key criterion for inclusion here is that the part or accessory must be suitable for use solely or principally with machines of heading 8472 and does not fall under more specific classifications within the 8473.40 range.
This residual "Other" classification serves as a catch-all for parts and accessories that do not fit the more specific sibling categories. For instance, it excludes printed circuit assemblies specifically designated for automatic teller machines (8473.40.10.00) and word processing machines (8473.40.21.00). It also differs from 8473.40.41.00, which covers other parts and accessories for word processing machines. Therefore, classification under 8473.40.86.00 requires careful consideration to ensure that the item is indeed intended for machines of heading 8472 and is not specifically provided for elsewhere.
As a leaf node, this category does not have further subdivisions. Its scope is defined by what it *excludes* from more specific sibling categories, making it a final destination for miscellaneous parts and accessories related to the machines of heading 8472 that do not warrant a more precise classification. This includes items like mechanical linkages, housing components, or non-electronic operational parts that are integral to the function of these office machines.