8478.90.00.90 - Other 🖩
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 subcategory, 8478.90.00.90, encompasses parts and accessories for machinery used in the preparation and making up of tobacco products, which are not specifically provided for in other headings within Chapter 84. This classification serves as a residual category, capturing any component or auxiliary item that facilitates the operation of tobacco processing machinery, provided it doesn't fall under more specific classifications.
It is important to distinguish this category from its sibling, 8478.90.00.10. While both fall under parts for tobacco machinery, 8478.90.00.10 is exclusively for parts of industrial cigarette-making machines. Therefore, 8478.90.00.90 would cover parts for other tobacco processing machinery, such as those used for cigars, pipe tobacco, chewing tobacco, or snuff, or general components not specifically tied to cigarette production.
As a leaf node, this category does not have further subcategories. Classification within 8478.90.00.90 requires careful consideration of the intended use of the part in relation to the broader scope of tobacco preparation machinery, ensuring it is not more appropriately classified elsewhere within the HTS, particularly under general machinery parts if its specific function for tobacco machinery is not evident.