8428

Analysis

Heading 8428 of the Harmonized Tariff Schedule covers other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics). It divides into 10 six-digit subheadings and 10 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.

Every one of its 10 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8428.10 (unnamed, 1 line), 8428.20 (unnamed, 1 line), 8428.31 (unnamed, 1 line) and 8428.32 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.

By Census's concordance, most of its statistical lines are made by Conveyor and Conveying Equipment Manufacturing (333922), Elevator and Moving Stairway Manufacturing (333921) and Construction Machinery Manufacturing (333120). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.