8419.40.00—Distilling or rectifying plant
General duty rate
Free
Across 2 10-digit lines
Coverage on this page
Plain-English explanation
HTS 8419.40.00 is an 8-digit tariff item of the U.S. Harmonized Tariff Schedule covering Distilling or rectifying plant. It sits in Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof, Section XVI: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles and rolls up 2 10-digit statistical lines, all with a general duty rate of Free. 2 Chapter 99 tariff modifications currently touch one or more lines under this tariff item.
10-digit lines under 8419.40.00(2)
Pick a line to view full rate detail and compute landed duty
Tariff modifications(2)
Chapter 99 overlays touching one or more lines under 8419.40.00
| Code | Authority | Rate |
|---|---|---|
| 9903.88.01 | section_301 | The duty provided in the applicable subheading plus 25% |
| 9903.88.10 | section_301 | The duty provided in the applicable subheading |
Frequently asked questions
What does HTS 8419.40.00 cover?
HTS 8419.40.00 is an 8-digit tariff item of the U.S. Harmonized Tariff Schedule covering Distilling or rectifying plant. It belongs to Chapter 84 and rolls up 2 10-digit statistical lines that brokers actually file at entry.
What is the duty rate for HTS 8419.40.00?
Every 10-digit line under HTS 8419.40.00 carries a general (Column 1) duty rate of Free. Section 301, Section 232, and AD/CVD overlays may stack on top of this rate at the per-line level — open a specific 10-digit code to see its complete tariff stack.
How do I find the right 10-digit line under HTS 8419.40.00?
U.S. Customs requires entries to be filed at the 10-digit statistical level — the broader tariff item HTS 8419.40.00 is not directly fileable. Match your product description to the most specific 10-digit line in the list on this page; if multiple lines could apply, the General Rules of Interpretation (GRIs) and chapter notes determine which one governs.
Are there AD/CVD orders affecting HTS 8419.40.00?
Learn more
Tandom guides relevant to this code
Section 301 China tariff exclusions in 2026
What the 178 active Section 301 exclusions cover, how to claim 9903.88.69 on an entry, and what changes when the November 10, 2026 deadline passes.
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How Chapter 99 tariff layers stack on a single entry
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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