8473.21.00

Analysis

HTS 8473.21.00 covers of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 under heading 8473 (parts and accessories (other than covers, carrying cases and the like) suitable for use…).

Within this group the rate runs from duty-free to 2%. Compared with 8473.40.41 (parts and accessories of the machines of heading 8472: other parts…), which pays 2%, a misclassification either way moves the duty by 2 percentage points.

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.

The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 33331 (Commercial and Service Industry Machinery Manufacturing), an industry of 1,731 US establishments employing 80,504 people. That concordance is how imports of this line are compared with US output.