Analysis
Subheading 8419.60 covers machinery for liquefying air or other gases, within heading 8419. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.2%. The median line pays 2.1%.
The US splits it as follows: 8419.60.10 for machinery containing brazed aluminum plate-fin heat exchangers (4.2%) and 8419.60.50 for machinery for liquefying air or other gases: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other General Purpose Machinery Manufacturing (33399). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8419.60 once they fall within heading 8419 (machinery, plant or laboratory equipment, whether or not electrically heated (excluding…). 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 |
|---|---|---|
| 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 |