Analysis
Subheading 8423.20 covers scales for continuous weighing of goods on conveyors, within heading 8423. 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 2.9%. The median line pays 1.45%.
The US splits it as follows: 8423.20.10 for using electronic means for gauging weights (duty-free) and 8423.20.90 for scales for continuous weighing of goods on conveyors: other (2.9%).
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 8423.20 once they fall within heading 8423 (weighing machinery (excluding balances of a sensitivity of 5 cg or better), including…). 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 |
|---|---|---|
| 8423.20.10 | Using electronic means for gauging weights | Free |
| 8423.20.90 | Scales for continuous weighing of goods on conveyors: other | 2.9% |