HS Code for Dividing head

The dividing head is classified under HS code 8466.30, which specifically covers dividing heads and other special attachments for machine tools. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1, as the heading text for 8466 explicitly mentions these devices. Dividing heads are precision mechanical tools used to rotate a workpiece to specific angles or to divide a circle into equal parts, typically used in conjunction with milling machines, grinders, or drill presses. Because they are designed to enhance the functionality of machine tools falling under headings 84.56 to 84.65, they are grouped within the parts and accessories category of Chapter 84. The classification remains consistent regardless of whether the dividing head is manual, optical, or electronically controlled, provided it functions as a machine tool attachment.

Products Included

• Universal dividing heads
• Optical indexing heads
• Mechanical dividing heads for milling machines
• Semi-universal dividing heads
• Spiral milling attachments
• Rotary tables used as dividing heads

Common Misclassification

Dividing heads are frequently misclassified under HS code 8466.93, which is a general category for parts and accessories for machines of heading 84.56 to 84.61. However, since 8466.30 specifically names "dividing heads," it takes precedence over the more general parts category. Another common error is classifying them under 9031.80 as measuring or checking instruments. While dividing heads are high-precision tools, their primary function is to hold and position a workpiece for machining, not merely to measure it, thus excluding them from Chapter 90.

FAQ

What is the HS code for dividing head?

The HS code for a dividing head is 8466.30, which covers dividing heads and other special attachments for machine tools.

Can a rotary table be classified under 8466.30?

Yes, if the rotary table is designed specifically as a dividing attachment for a machine tool to index workpieces, it is classified under 8466.30.