Analysis
Subheading 8415.90 covers parts, within heading 8415. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 1.4% to 1.4% with a median of 1.4%, so the line you choose sets the duty.
The US splits it as follows: 8415.90.40 for chassis, chassis bases and outer cabinets (1.4%) and 8415.90.80 for parts: other (1.4%).
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.
Goods only reach 8415.90 once they fall within heading 8415 (air conditioning machines, comprising a motor-driven fan and elements for changing the…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8415.90.40 | Chassis, chassis bases and outer cabinets | 1.4% |
| 8415.90.80 | Parts: other | 1.4% |