HTS heading · chapter 83
8306
Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof
Analysis
Heading 8306 of the Harmonized Tariff Schedule covers bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 5.8%. The median line pays 3.6%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 8306.10.00 (bells, gongs and the like, and parts thereof).
The largest subheadings are 8306.10 (unnamed, 1 line), 8306.21 (unnamed, 1 line), 8306.29 (unnamed, 1 line) and 8306.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Jewelry and Silverware Manufacturing (339910), All Other Miscellaneous Fabricated Metal Product Manufacturing (332999) and All Other Miscellaneous Manufacturing (339999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8306.10.00 | Bells, gongs and the like, and parts thereof | 5.8% |
| 8306.21.00 | Plated with precious metal, and parts thereof | 4.5% |
| 8306.29.00 | Statuettes and other ornaments, and parts thereof: other | Free |
| 8306.30.00 | Photograph, picture or similar frames; mirrors; and parts thereof | 2.7% |