Analysis
Subheading 8450.90 covers parts, within heading 8450. 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 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 2.6% to 2.6% with a median of 2.6%, so the line you choose sets the duty.
The US splits it as follows: 8450.90.20 for tubs and tub assemblies (2.6%), 8450.90.40 for furniture designed to receive the machines of subheadings 8450.11… (2.6%) and 8450.90.60 for parts: other (2.6%).
By Census's concordance, most of its statistical lines are made by Major Household Appliance Manufacturing (335220). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8450.90 once they fall within heading 8450 (household- or laundry-type washing machines, including machines which both wash and dry…). 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 |
|---|---|---|
| 8450.90.20 | Tubs and tub assemblies | 2.6% |
| 8450.90.40 | Furniture designed to receive the machines of subheadings 8450.11 through 8450.20, inclusive | 2.6% |
| 8450.90.60 | Parts: other | 2.6% |