Schedule in force 2026-08-31HTS 2026HTSRev17HTS 8460 · Chapter 84
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HTS 8460

Heading 8460 covers machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8460.12.00.40, the first line under this heading. Its Column 1 rate is 4.4%. On top of that, the ad valorem total depends on origin: China carries 41.90% and Italy carries 10.00%.

Chapter 84 · Verified 2026-08-31
HTS 2026HTSRev17

32 statistical lines under this heading · 0 distinct Column 1 rates · highest ad valorem total 41.90% from China · lowest 10.00% from Italy

OriginAd valorem layersLayersReported under
China CHN41.90%mfn + s301 + s3019903.88.01 9903.05.31
Vietnam VNM16.90%mfn + s3019903.05.84
Thailand THA16.90%mfn + s3019903.05.77
Brazil BRA16.90%mfn + s3019903.05.27
Mexico MEX14.40%mfn + s3019903.05.55
Canada CAN14.40%mfn + s3019903.05.29
India IND14.40%mfn + s3019903.05.44
United Kingdom GBR14.40%mfn + s3019903.05.81
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
Table 1Rate by country of origin for 8460.12.00.40, resolved 2026-08-31. The first statistical line under 8460; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
8460.12.00.40Used or rebuiltinherited—No.
8460.12.00.80Otherinherited—No.
8460.19.01.05Used or rebuiltinherited—No.
8460.19.01.10Reciprocating-table typeinherited—No.
8460.19.01.50Otherinherited—No.
8460.22.00.40Used or rebuiltinherited—No.
8460.22.00.80Otherinherited—No.
8460.23.00.40Used or rebuiltinherited—No.
8460.23.00.55External cylindrical, including universalinherited—No.
8460.23.00.65Internal cylindricalinherited—No.
8460.23.00.75Otherinherited—No.
8460.24.00.05Used or rebuiltinherited—No.
8460.24.00.80Otherinherited—No.
8460.29.01.05Used or rebuiltinherited—No.
8460.29.01.10External cylindrical, including universalinherited—No.
8460.29.01.30Internal cylindricalinherited—No.
8460.29.01.50Otherinherited—No.
8460.31.00.40Used or rebuiltinherited—No.
8460.31.00.80Otherinherited—No.
8460.39.00.10Used or rebuiltinherited—No.
8460.39.00.20Other, valued under $3,025 eachinherited—No.
8460.39.00.50Otherinherited—No.
8460.40.40.10Used or rebuiltinherited—No.
8460.40.40.60Otherinherited—No.
8460.40.80.10Used or rebuiltinherited—No.
8460.40.80.20Other, valued under $3,025 eachinherited—No.
8460.40.80.80Otherinherited—No.
8460.90.40.10Used or rebuiltinherited—No.
8460.90.40.60Otherinherited—No.
8460.90.80.10Used or rebuiltinherited—No.
8460.90.80.20Other, valued under $3,025 eachinherited—No.
8460.90.80.80Otherinherited—No.
Table 2Statistical suffixes under 8460. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)4.4%4.40%—not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading plus 25%25.00%9903.88.012018-07-06
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Action: China's Acts, Policies and Practices Related to Technology Transfer (List 1) (83 FR 28710), published 2018-06-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 8460.12.00.40 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 8460?
Heading 8460 covers machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 8460.12.00.40, the first line under this heading. Its Column 1 rate is 4.4%. On top of that, the ad valorem total depends on origin: China carries 41.90% and Italy carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.