8478.90.00.10 - Parts of industrial cigarette-making machines
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS Code 8478.90.00.10, specifically designates parts intended for use in industrial cigarette-making machinery. This encompasses a wide array of components, such as specialized cutting blades, conveyor belts, filter attachment mechanisms, wrapping rollers, and any other integral piece designed and solely adapted for the automated production of cigarettes. The critical criterion for classification here is the intended application and the unique characteristics that make these parts exclusively suitable for the highly specialized processes within cigarette manufacturing.
This category is distinguished from its sibling, 8478.90.00.90 "Other," by its specific focus on components for cigarette-making machinery. The "Other" category would include parts for other tobacco processing machinery not specifically covered by the primary headings within 8478, such as machinery for preparing tobacco leaves for other purposes or for making other tobacco products like cigars or pipe tobacco. Therefore, if a part is designed for the assembly line of mass-produced cigarettes, it falls under 8478.90.00.10, rather than a more general or differently specialized tobacco processing application.
As this classification represents a leaf node within the HTS, there are no further subcategories. Classification decisions at this level will rely on a thorough understanding of the specific machine the part is intended for and the functionality of the part itself within that machinery, ensuring it aligns with the definition of parts for industrial cigarette-making equipment.