8478.10.00.10 - Industrial cigarette-making machines 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| 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
This HTS classification, 8478.10.00.10, specifically designates industrial machinery designed for the manufacturing of cigarettes. These machines encompass a range of automated equipment integral to the tobacco processing industry, capable of handling tasks such as cutting, blending, rolling, filtering, and packaging tobacco into finished cigarette products on a large scale. The focus is on the machinery's intended use in a commercial, high-volume production environment.
Distinguishing this category from its sibling, 8478.10.00.90 ("Other"), is crucial. While both fall under machinery for preparing or making up tobacco, the 8478.10.00.10 code is reserved for the *specific* production of cigarettes. The "Other" category would include machinery used for other tobacco preparations, such as cigars, pipe tobacco, or snuff, which do not fit the precise definition of cigarette manufacturing equipment.
As a leaf node, this classification does not have further subcategories. Therefore, the classification hinges entirely on the machine's explicit function in the industrial production of cigarettes. Classification decisions for this code will rely on confirming the machinery's design and capability to perform the core operations involved in cigarette fabrication, as opposed to general tobacco processing or the manufacture of other tobacco-related products.