HTS heading 8459 · Chapter 84
HTS 8459: Machine tools for drilling, boring, milling, threading…
HTS heading 8459 covers 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. It has 13 tariff lines with a duty rate; the general (MFN) rates are 4.2% (12 lines), 3.3% (1 line).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 8459.10.00.00 | Way-type unit head machines[No.] | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| Other drilling machines: | |||||
| 8459.21.00 | Numerically controlled | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.21.00.40 | Used or rebuilt[No.] | Estimate → | |||
| 8459.21.00.80 | Other[No.] | Estimate → | |||
| 8459.29.00 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.29.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.29.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| Other: | |||||
| 8459.29.00.40 | Multiple spindle[No.] | Estimate → | |||
| Other: | |||||
| 8459.29.00.50 | Radial[No.] | Estimate → | |||
| 8459.29.00.70 | Upright, excluding sensitive (hand- directed), turret and deep-hole machines[No.] | Estimate → | |||
| 8459.29.00.90 | Other[No.] | Estimate → | |||
| Other boring-milling machines: | |||||
| 8459.31.00 | Numerically controlled | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.31.00.05 | Used or rebuilt[No.] | Estimate → | |||
| Other: | |||||
| Horizontal spindle | |||||
| 8459.31.00.10 | Table type, excluding planer type[No.] | Estimate → | |||
| 8459.31.00.40 | Other[No.] | Estimate → | |||
| 8459.31.00.70 | Other[No.] | Estimate → | |||
| 8459.39.00 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.39.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.39.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| Other: | |||||
| 8459.39.00.40 | Horizontal spindle[No.] | Estimate → | |||
| 8459.39.00.50 | Other[No.] | Estimate → | |||
| Other boring machines: | |||||
| 8459.41.00 | Numerically controlled | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.41.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.41.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| Other: | |||||
| 8459.41.00.30 | Vertical[No.] | Estimate → | |||
| 8459.41.00.90 | Other[No.] | Estimate → | |||
| 8459.49.00 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.49.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.49.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| Other: | |||||
| 8459.49.00.30 | Vertical[No.] | Estimate → | |||
| 8459.49.00.90 | Other[No.] | Estimate → | |||
| Milling machines, knee type: | |||||
| 8459.51.00 | Numerically controlled | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.51.00.40 | Used or rebuilt[No.] | Estimate → | |||
| 8459.51.00.80 | Other[No.] | Estimate → | |||
| 8459.59.00 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.59.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.59.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| 8459.59.00.30 | Other[No.] | Estimate → | |||
| Other milling machines: | |||||
| 8459.61.00 | Numerically controlled | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.61.00.40 | Used or rebuilt[No.] | Estimate → | |||
| 8459.61.00.80 | Other[No.] | Estimate → | |||
| 8459.69.00 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.69.00.10 | Used or rebuilt[No.] | Estimate → | |||
| 8459.69.00.20 | Other, valued under $3,025 each[No.] | Estimate → | |||
| Other: | |||||
| 8459.69.00.50 | Profile, duplicating or die sinking[No.] | Estimate → | |||
| 8459.69.00.70 | Bed type[No.] | Estimate → | |||
| 8459.69.00.90 | Other[No.] | Estimate → | |||
| 8459.70 | Other threading or tapping machines: | ||||
| 8459.70.40.00 | Numerically controlled[No.] | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 8459.70.80 | Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | |
| 8459.70.80.40 | Used or rebuilt[No.] | Estimate → | |||
| 8459.70.80.60 | Other, valued under $3,025 each[No.] | Estimate → | |||
| 8459.70.80.80 | Other[No.] | Estimate → |
52 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8459.10.00.00 at the general rate of 3.3%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (3.3%) | $330.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $377.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- JP
- U.S.–Japan Trade Agreement
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 8459?
Heading 8459 has 13 rate lines. The general (MFN) duty rates are 4.2% (12 lines), 3.3% (1 line). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 8459?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 8459?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.