Analysis
Subheading 8424.41 covers portable sprayers, within heading 8424. 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 2.4%. The median line pays 1.2%.
The US splits it as follows: 8424.41.10 for sprayers (except sprayers, self-contained, having a capacity not over… (duty-free) and 8424.41.90 for portable sprayers: other (2.4%).
By Census's concordance, most of its statistical lines are made by Farm Machinery and Equipment Manufacturing (333111). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8424.41 once they fall within heading 8424 (mechanical appliances (whether or not hand operated) for projecting, dispersing or…). 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 |
|---|---|---|
| 8424.41.10 | Sprayers (except sprayers, self-contained, having a capacity not over 20 liters) | Free |
| 8424.41.90 | Portable sprayers: other | 2.4% |