Data as of April 30, 2026 — verify status before relying on rates. Check data status →
HTS Browser / Section XVI — Machinery, electrical equipment / Chapter 84 / Heading 8478 / 8478
HTS 8478 Chapter 84 Section XVI Synced Apr 30, 2026

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof:

Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof:

Base HTS duty
Column 1 General
Effective (South Korea)
15%
Ch. 99
Stacked measures
1
at South Korea
Last change
2 months
Ch. 99 15.0%

What this covers

This heading covers machinery used for preparing or making up tobacco, including equipment for cutting, drying, curing, and other processing steps, as well as parts of such machinery that are not specified elsewhere in the tariff.

tobacco curing machine tobacco drying equipment tobacco cutting machine tobacco flaking machine
Duty stack · origin south korea

How the 15.0% is built.

0%3.8%7.7%11.5%15.4%
122 · 15.0%
Section 122
All origins except · 9903.01.80
+15.00%
MPF (merchandise processing)
0.3464% · min $31.67 / max $614.35
+0.35%
Effective ad valorem duty (excl. fees)
15.00%
Stacking order
  1. 1
    Apply base HTS rate
    Column 1 General (MFN) or Special (FTA)
  2. 2
    Add Section 301 (if origin qualifies)
    Chapter 99 subheading layered on
  3. 3
    Add IEEPA / 232 surcharges
    Country-scoped emergency measures
  4. 4
    Add MPF & HMF fees
    Applied to entered value

You may also consider

  • 8478.10.00

    Parent heading for this product family.

  • 8478.20.00

    Parts of machinery for preparing or making up tobacco.

Origin matters

Rate by country of origin

Same HTS, very different landed cost. Here's how 8478 looks from the top trading partners — on a $10,000 shipment.

FTA partner Section 301 IEEPA in effect
Rates from last sync on Apr 30, 2026 · assumes entered value $10,000 · fees (MPF/HMF) excluded from the comparison above.
Questions about 8478

FAQ for this HTS code.

What is this HTS code?

This is a US Harmonized Tariff Schedule (HTS) code that classifies "Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter; parts thereof:". It determines base duty rates for imports; additional duties may apply by country of origin.

Does origin affect duty?

Yes. General and Special rates apply by trade agreement and origin. Additional duties (Section 301, 232, IEEPA) are origin-specific. Use the tariff calculator or resolve API with an origin to see full duty.

How do I compute total duty?

Use our tariff calculator (with HTS and optional origin) or the API endpoint GET /api/v1/tariffs/resolve with hts and origin. The API returns base tariffs and additional measures separately; sum as needed for your use case.

Never miss a rate change on 8478.
We'll email you within an hour of any measure affecting this code.
Tariff data is informational; final determinations are made by CBP.
HTS 8478 · synced Apr 30, 2026 08:18 UTC