Analysis
Subheading 8471.70 covers storage units, within heading 8471. 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 7 US tariff lines below it are national.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8471.70.10 for without read-write unit assembled therein; read-write units entered… (duty-free), 8471.70.20 for units for physical incorporation into automatic data processing… (duty-free), 8471.70.30 for for a disk of a diameter exceeding 21 cm: other (duty-free), 8471.70.40 for not assembled in cabinets, and without attached external power supply (duty-free), 8471.70.50 for other: other (duty-free), 8471.70.60 for not assembled in cabinets for placing on a table, desk, wall, floor… (duty-free) and 8471.70.90 for other storage units: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8471.70.10 | Without read-write unit assembled therein; read-write units entered separately | Free |
| 8471.70.20 | Units for physical incorporation into automatic data processing machines or units thereof | Free |
| 8471.70.30 | For a disk of a diameter exceeding 21 cm: other | Free |
| 8471.70.40 | Not assembled in cabinets, and without attached external power supply | Free |
| 8471.70.50 | Other: other | Free |
| 8471.70.60 | Not assembled in cabinets for placing on a table, desk, wall, floor or similar place | Free |
| 8471.70.90 | Other storage units: other | Free |