Analysis
HTS 8424.90.05 covers of fire extinguishers under heading 8424 (mechanical appliances (whether or not hand operated) for projecting, dispersing or…).
Rates on the nearby lines range from duty-free to 2.9%. The costliest confusion would be with 8424.90.10 (of simple piston pump sprays and powder bellows) at 2.9%, a difference of 2.9 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8424.90.10 (of simple piston pump sprays and powder bellows, 2.9%), 8424.90.20 (of sand blasting machines, duty-free) and 8424.90.90 (parts: other, duty-free).
Census statistics map these goods to NAICS 339999 (All Other Miscellaneous Manufacturing), an industry of 3,012 US establishments employing 40,510 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8424.90.10 | Of simple piston pump sprays and powder bellows | 2.9% |
| 8424.90.20 | Of sand blasting machines | Free |
| 8424.90.90 | Parts: other | Free |