8407.34

Analysis

Subheading 8407.34 covers of a cylinder capacity exceeding 1,000 cc, within heading 8407. 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 2.5%. The median line pays 1.25%.

The US splits it as follows: 8407.34.05 for to be installed in tractors suitable for agricultural use (duty-free), 8407.34.14 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (2.5%), 8407.34.18 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (2.5%), 8407.34.25 for of a cylinder capacity not exceeding 2,000 cc: other (duty-free), 8407.34.35 for to be installed in tractors suitable for agricultural use (duty-free), 8407.34.44 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (2.5%), 8407.34.48 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (2.5%) and 8407.34.55 for of a cylinder capacity exceeding 2,000 cc: other (duty-free).