Heading 8461

Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or included

33 declarable lines

Heading 8461 covers machine tools that cut metal or cermets by removing material and are not named in another heading, such as planing, shaping, slotting, broaching, gear cutting, gear grinding or finishing, sawing and cutting-off machines. The heading is split first by machine type (shaping and slotting, broaching, gear cutting and gear finishing, sawing and cutting-off, then other) and then by control type, condition and value. Numerically controlled and non-numerically controlled machines sit in separate subheadings, and used or rebuilt machines and low-value machines often get their own lines.

Products in this heading

Metal shapers and slotters
Broaching machines for cutting keyways and splines
Gear hobbing machines
Gear grinding and gear finishing machines
Metal cut-off saws and cold sawing machines
Planing machines for metal work
Used or rebuilt gear cutting machines

How to choose the right subheading

Machine type: shaping or slotting, broaching, gear cutting or gear finishing, sawing or cutting-off, or other, which sets the subheading.
Control type: numerically controlled machines take a different subheading than other machines.
Condition: used or rebuilt machines have dedicated lines in most subheadings.
Value: some non-numerically controlled lines split out machines valued under $3,025 each.
For gear machines, whether the machine cuts gears or grinds and finishes gears changes both the subheading and the rate.

Often confused with

Grinding, honing and polishing machines for metal
Heading 8460 covers finishing by abrasives, except gear grinding of heading 8461.
Heading 8460
Lathes and turning centers
Turning by removing metal is classified in 8458.
Heading 8458
Laser, ultrasonic and water-jet cutting machines
Removal by light, plasma or jet processes goes to 8456, not sawing in 8461.
Heading 8456
Presses and shearing machines for metal
These work metal without removing chips, by forming or cutting sheet.
Heading 8462
Work holders and tool holders for machine tools
Parts and accessories made for machines of 8456 to 8465 are classified in 8466.
Heading 8466

Frequently asked questions

What is the HTS code for a numerically controlled sawing machine?

A numerically controlled sawing or cutting-off machine that is not used or rebuilt is classified under 8461.50.40.50 at a general (MFN) rate of 4.4%. A used or rebuilt numerically controlled saw takes 8461.50.40.10, also at 4.4%.

What is the duty on gear cutting machines?

Gear cutting machines carry a general (MFN) rate of 5.8%. Used or rebuilt gear cutting machines fall under 8461.40.10.10, and other gear hobbers under 8461.40.10.30, both at 5.8%.

How do I classify a used broaching machine?

If it is numerically controlled, use 8461.30.40.20 at a general (MFN) rate of 4.4%. If it is not numerically controlled, use 8461.30.80.20, also at 4.4%.

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.