HEADING 8459
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:
Part of Chapter 84 — Nuclear Reactors, Machinery, Section XVI.
Subheadings and tariff lines
8459.10.00.00Way-type unit head machines
8459D01Other drilling machines:
8459.21.00Numerically controlled
8459.21.00.40Used or rebuilt
8459.21.00.80Other
8459.29.00Other
8459.29.00.10Used or rebuilt
8459.29.00.20Other, valued under $3,025 each
8459.29.00D02Other:
8459.29.00.40Multiple spindle
8459.29.00.20D03Other:
8459.29.00.50Radial
8459.29.00.70Upright, excluding sensitive (hand- directed), turret and deep-hole machines
8459.29.00.90Other
8459D04Other boring-milling machines:
8459.31.00Numerically controlled
8459.31.00.05Used or rebuilt
8459.31.00D05Other:
8459.31.00.05D06Horizontal spindle
8459.31.00.10Table type, excluding planer type
8459.31.00.40Other
8459.31.00.70Other
8459.39.00Other
8459.39.00.10Used or rebuilt
8459.39.00.20Other, valued under $3,025 each
8459.39.00D07Other:
8459.39.00.40Horizontal spindle
8459.39.00.50Other
8459D08Other boring machines:
8459.41.00Numerically controlled
8459.41.00.10Used or rebuilt
8459.41.00.20Other, valued under $3,025 each
8459.41.00D09Other:
8459.41.00.30Vertical
8459.41.00.90Other
8459.49.00Other
8459.49.00.10Used or rebuilt
8459.49.00.20Other, valued under $3,025 each
8459.49.00D10Other:
8459.49.00.30Vertical
8459.49.00.90Other
8459D11Milling machines, knee type:
8459.51.00Numerically controlled
8459.51.00.40Used or rebuilt
8459.51.00.80Other
8459.59.00Other
8459.59.00.10Used or rebuilt
8459.59.00.20Other, valued under $3,025 each
8459.59.00.30Other
8459D12Other milling machines:
8459.61.00Numerically controlled
8459.61.00.40Used or rebuilt
8459.61.00.80Other
8459.69.00Other
8459.69.00.10Used or rebuilt
8459.69.00.20Other, valued under $3,025 each
8459.69.00D13Other:
8459.69.00.50Profile, duplicating or die sinking
8459.69.00.70Bed type
8459.69.00.90Other
8459.70Other threading or tapping machines:
8459.70.40.00Numerically controlled
8459.70.80Other
8459.70.80.40Used or rebuilt
8459.70.80.60Other, valued under $3,025 each
8459.70.80.80Other
Recent CBP rulings on heading 8459
N355137
November 18, 2025
The tariff classification, country of origin, marking, and eligibility for preferential treatment under the United States-Korea Free Trade Agreement of a laser marking machine, an engraver and cutter machine, and an engraver machine
N288035
July 24, 2017
The tariff classification of a Milling Machine from Turkey
N257544
October 21, 2014
The tariff classification of an Auto Tip Dresser from Japan
N076256
October 7, 2009
The tariff classification of a Blitz Code Cutting Machine from China
966729
December 17, 2003
Air electric drilling and tapping units used as lightweight drilling machines and tapping units.
I84290
August 14, 2002
The tariff classification of a CNC notch milling machine and integrated marking device from Italy.
965172
June 3, 2002
Protest 1703-01-100006; metal working machines and parts Dear Port Director: The following is our decision regarding protest 1703-01-100006, filed by Toyota Manufacturing of North America, concerning your classification of camshaft grinding machine parts, an 8-spindle drilling head and an 8-spindle tapping head under subheading 8466.30.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories suitable solely or principally with the machines of headings 8456 to 8465.
965004
March 28, 2002
Protest 2704-01-100641; Engravers; Milling Machines; Sign Makers
G84325
December 5, 2000
The tariff classification of a CNC Tapping Center from Japan
C86251
May 6, 1998
The tariff classification of milling machines and torches used in the dentistry industry from Switzerland
B81784
February 6, 1997
The tariff classification of milling machines from Taiwan.
806343
February 8, 1995
The tariff classification of machine tools from Taiwan.
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