HTS subheading · chapter 84
8414.30
Compressors of a kind used in refrigerating equipment (including air conditioning)
Analysis
Subheading 8414.30 covers compressors of a kind used in refrigerating equipment (including air conditioning), within heading 8414. 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.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8414.30.40 for not exceeding 1/4 horsepower (duty-free) and 8414.30.80 for compressors of a kind used in refrigerating equipment (including air… (duty-free).
By Census's concordance, most of its statistical lines are made by Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing (333415) and Other Motor Vehicle Parts Manufacturing (336390). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8414.30.40 | Not exceeding 1/4 horsepower | Free |
| 8414.30.80 | Compressors of a kind used in refrigerating equipment (including air conditioning): other | Free |