Heading 8459

Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458

41 declarable lines

Heading 8459 covers machine tools that remove metal by drilling, boring, milling, threading or tapping, other than lathes and turning centers. The heading is split first by machine type: way-type unit heads, drilling machines, boring-milling machines, boring machines, knee-type milling machines, other milling machines, and threading or tapping machines. Most of those groups are then split by whether the machine is numerically controlled, and further by used or rebuilt status, spindle type, or unit value under $3,025.

Products in this heading

Numerically controlled drilling machine
Radial drilling machine
Upright drill press
Horizontal spindle boring-milling machine
Knee-type milling machine
Bed-type milling machine
Numerically controlled tapping machine
Used or rebuilt boring machine

How to choose the right subheading

Machine type: drilling, boring-milling, boring, knee-type milling, other milling, threading or tapping, or way-type unit head.
Whether the machine is numerically controlled or not, since each machine group splits on this first.
Whether the machine is used or rebuilt, which has its own line in most groups.
Unit value under $3,025 each, which drives a separate line in several non-NC groups.
Spindle orientation (horizontal or vertical) and table or bed type for boring and milling machines.

Often confused with

Machining centers and multistation transfer machines
Machining centers are named in heading 8457 even when they drill and mill metal.
Heading 8457
Lathes and turning centers
Heading 8459 excludes lathes by its own terms; turning centers go to 8458.
Heading 8458
Grinding, honing and polishing machines
Finishing by abrasives is covered by heading 8460, not by 8459.
Heading 8460
Laser, EDM and water-jet cutting machines
Removal by laser, plasma, electro-discharge or water jet goes to 8456.
Heading 8456
Work holders, tool holders and parts for these machines
Parts and accessories solely or principally used with 8456 to 8465 machines go to 8466.
Heading 8466

Frequently asked questions

What is the HTS code for a CNC drilling machine?

A numerically controlled drilling machine that is not used or rebuilt is classified in 8459.21.00.80 at a general (MFN) rate of 4.2%. A used or rebuilt numerically controlled drilling machine goes in 8459.21.00.40, also at 4.2%.

What is the duty on a knee-type milling machine?

A knee-type milling machine that is not numerically controlled is classified in 8459.59.00.30 at a general (MFN) rate of 4.2%. The numerically controlled version goes in 8459.51.00.80, also at 4.2%.

How do I classify a used boring machine?

A used or rebuilt boring machine that is not numerically controlled is classified in 8459.49.00.10 at a general (MFN) rate of 4.2%. If it is numerically controlled, use 8459.41.00.10, also at 4.2%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.