9902.15.79 - Miter sawing machines, power operated, not numerically controlled, for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, with 25.4 cm blade, capable of adjusting bevel of cut, without laser guides (provided for in subheading 8465.91.00)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 2.1% |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.15.79, specifically classifies power-operated miter sawing machines designed for working a range of hard materials including wood, cork, bone, hard rubber, and similar substances. Key defining features for this classification include a 25.4 cm blade size and the capability to adjust the bevel of the cut. Crucially, these machines must not be numerically controlled and must lack laser guides. The "provided for in subheading 8465.91.00" notation indicates that while these machines fall under the temporary provisions of Chapter 99, their primary classification under permanent tariff schedules would be within the broader category of sawing machines for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials.
Given that Chapter 99 contains temporary legislation and special provisions, this category is distinct from the more general classifications found in earlier chapters of the HTS. While sibling categories in other chapters might cover raw materials, components, or unrelated finished goods, this node focuses exclusively on a specific type of woodworking machinery. The distinction from other sawing machines would typically lie in the specific "miter" function, the material working capabilities, and the absence of numerical control or laser guidance, which would place them in different HTS subheadings.
As this node is a leaf node, it does not have subcategories. Therefore, further subdivision is not applicable. Classification within this specific subheading is determined by meeting all the criteria outlined in its description: the type of machine (miter saw), its power operation, material compatibility, specific blade size, bevel adjustment capability, and the exclusion of numerical control and laser guides.