Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof
4 declarable lines
Heading 8478 covers machinery used to prepare or make up tobacco, plus parts for that machinery, when the goods are not covered by another heading of chapter 84. It splits first between complete machines (8478.10) and parts (8478.90), and then within each group between industrial cigarette-making equipment and all other goods. All four lines in this heading carry a general (MFN) rate of Free.
Products in this heading
- Industrial cigarette-making machines
- Tobacco cutting and shredding machines
- Cigarette filter assembly machines
- Tobacco stemming and stripping machinery for factory use
- Parts of industrial cigarette-making machines
- Parts of other tobacco-preparing machinery
How to choose the right subheading
- Whether the item is a complete machine (8478.10) or a part (8478.90).
- Whether the machine is an industrial cigarette-making machine or another type of tobacco-preparing machinery.
- Whether the part is for an industrial cigarette-making machine or for other machinery of this heading.
- Whether the goods are described elsewhere in chapter 84, in which case that other heading applies first.
Often confused with
- Heading 8476Cigarette vending machines
Goods-vending machines have their own heading, even when the product sold is cigarettes.
- Heading 8419Tobacco drying, roasting or steaming equipment
Machinery that treats materials by a temperature change is classified by function in 8419.
- Heading 8433Tobacco harvesting and threshing machinery of farm type
Agricultural harvesting machinery belongs to 8433, not to tobacco factory machinery.
- Heading 8422Wrapping and packing machines for cigarette packs
Packing, wrapping and labeling machinery is classified in 8422.
- Tobacco products themselves, such as cigarettes
Manufactured tobacco is classified in chapter 24, not in chapter 84.
Frequently asked questions
What is the HTS code for an industrial cigarette-making machine?
It is 8478.10.00.10, and the general (MFN) rate is Free.
What is the duty on parts of industrial cigarette-making machines?
Parts of industrial cigarette-making machines are classified under 8478.90.00.10, with a general (MFN) rate of Free.
How do I classify tobacco machinery that is not a cigarette-making machine?
Complete machines of that kind go under 8478.10.00.90 and their parts under 8478.90.00.90, both at a general (MFN) rate of Free.
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.