Analysis
HTS 8419.50.10 covers brazed aluminum plate-fin heat exchangers under heading 8419 (machinery, plant or laboratory equipment, whether or not electrically heated (excluding…).
Within this group the rate runs from duty-free to 4.2%. Compared with 8419.90.85 (of electromechanical tools for working in the hand with…), which pays duty-free, a misclassification either way moves the duty by 4.2 percentage points.
The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 84 (86th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the civil aircraft agreement, the Chile FTA, and 14 others can enter duty-free instead of paying 4.2%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 8.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8419.11.00 | Instantaneous gas water heaters | Free |
| 8419.12.00 | Solar water heaters | Free |
| 8419.19.01 | Instantaneous or storage water heaters, nonelectric: other | Free |
| 8419.20.00 | Medical, surgical or laboratory sterilizers | Free |
| 8419.33.10 | For agricultural products | Free |
| 8419.33.50 | Lyophilisation apparatus, freeze drying units and spray dryers: other | Free |
| 8419.34.00 | Dryers: other, for agricultural products | Free |
| 8419.35.10 | Other, for wood, paper pulp, paper or paperboard: for wood | Free |
| 8419.35.50 | Other, for wood, paper pulp, paper or paperboard: other | Free |
| 8419.39.02 | Dryers: other | Free |
| 8419.40.00 | Distilling or rectifying plant | Free |
| 8419.50.50 | Heat exchange units: other | Free |
| 8419.60.10 | Machinery containing brazed aluminum plate-fin heat exchangers | 4.2% |
| 8419.60.50 | Machinery for liquefying air or other gases: other | Free |
| 8419.81.50 | Cooking stoves, ranges and ovens | Free |
| 8419.81.90 | For making hot drinks or for cooking or heating food: other | Free |
| 8419.89.10 | For making paper pulp, paper or paperboard | Free |
| 8419.89.60 | Molten-salt-cooled acrylic acid reactors | Free |
| 8419.89.95 | Other: other | 4.2% |
| 8419.90.10 | Of instantaneous or storage water heaters | Free |
| 8419.90.20 | Of machinery and plant for making paper pulp, paper or paperboard | Free |
| 8419.90.30 | Of heat exchange units | Free |
| 8419.90.50 | Of molten-salt-cooled acrylic acid reactors; of medical, surgical or laboratory sterilizers | Free |
| 8419.90.85 | Of electromechanical tools for working in the hand with self-contained electric motor | Free |
| 8419.90.95 | Other: other | 4% |