Analysis
Subheading 8406.90 covers parts, 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 8 US tariff lines below it are national.
4 of its 8 lines with a percentage rate are duty-free at the general rate (50%) and 4 are dutiable, from duty-free up to 5%. The median line pays 2.5%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 8406.90.20 (rotors, finished for final assembly) and 8406.90.30 (rotors, not further advanced than cleaned or…).
The US splits it as follows: 8406.90.20 for rotors, finished for final assembly (5%), 8406.90.30 for rotors, not further advanced than cleaned or machined for removal of… (5%), 8406.90.40 for blades, rotating or stationary (5%), 8406.90.45 for of steam turbines: other (5%), 8406.90.50 for rotors, finished for final assembly (duty-free), 8406.90.60 for rotors, not further advanced than cleaned or machined for removal of… (duty-free), 8406.90.70 for blades, rotating or stationary (duty-free) and 8406.90.75 for other: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8406.90.20 | Rotors, finished for final assembly | 5% |
| 8406.90.30 | Rotors, not further advanced than cleaned or machined for removal of fins, gates, sprues, and risers, or to permit location in finishing machinery | 5% |
| 8406.90.40 | Blades, rotating or stationary | 5% |
| 8406.90.45 | Of steam turbines: other | 5% |
| 8406.90.50 | Rotors, finished for final assembly | Free |
| 8406.90.60 | Rotors, not further advanced than cleaned or machined for removal of fins, gates, sprues, and risers, or to permit location in finishing machinery | Free |
| 8406.90.70 | Blades, rotating or stationary | Free |
| 8406.90.75 | Other: other | Free |