Analysis
Subheading 8446.21 covers power looms, within heading 8446. 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 3.7%. The median line pays 1.85%.
The US splits it as follows: 8446.21.10 for for weaving fabrics of a width exceeding 4.9 m (duty-free) and 8446.21.50 for power looms: other (3.7%).
By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8446.21 once they fall within heading 8446 (weaving machines (looms)). 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 |
|---|---|---|
| 8446.21.10 | For weaving fabrics of a width exceeding 4.9 m | Free |
| 8446.21.50 | Power looms: other | 3.7% |