84659510

HS code 84659510 (Chapter 84 "Machinery and mechanical appliances"; Heading 8465 "Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials"; Subheading 846595 "Drilling or morticing machines") under the Vietnam tariff schedule classifies "- - - Drilling machines for the manufacture of printed circuit boards or printed wiring boards, with a spindle speed exceeding 50,000 rpm and accepting drill bits of a shank diameter not exceeding 3.175 mm". Vietnam customs apply MFN rate of 4.5, Preferential rate 3. Statutory unit of measure: unit/set. 22 free trade agreement preferential rates are available for this code.