Mixing, Kneading, Crushing, Grinding & Related Machines (NESOI)

The NESOI qualifier means 847982 applies only when no other heading more specifically describes the machine. For example, concrete mixers classify under heading 8474, food-processing mixers under 8509 or 8438, and pharmaceutical granulators may fall under 8422 or 8479 depending on function. The analysis starts with identifying the machine's primary industry application and checking whether a dedicated heading exists before defaulting to 847982.

US tariff line 8479820040 covers machines whose primary action is mixing, kneading, or stirring — combining or blending materials without necessarily reducing particle size. Line 8479820080 covers machines whose primary action is size reduction or separation — crushing, grinding, screening, sifting — or emulsifying. When a machine performs both functions, the principal operation and the machine's design emphasis determine which line applies, and CBP may request technical specifications to resolve ambiguity.