Analysis
Subheading 8406.81 covers of an output exceeding 40 MW, within heading 8406. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 6.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.7%, applies to 8406.81.10 (of an output exceeding 40 MW: steam turbines).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.7%. The median line pays 3.35%.
The US splits it as follows: 8406.81.10 for of an output exceeding 40 MW: steam turbines (6.7%) and 8406.81.90 for of an output exceeding 40 MW: other (duty-free).
By Census's concordance, most of its statistical lines are made by Turbine and Turbine Generator Set Units Manufacturing (333611). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8406.81.10 | Of an output exceeding 40 MW: steam turbines | 6.7% |
| 8406.81.90 | Of an output exceeding 40 MW: other | Free |