Analysis
Subheading 8473.40 covers parts and accessories of the machines of heading 8472, within heading 8473. 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 4 US tariff lines below it are national.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 2%. The median line pays duty-free.
The US splits it as follows: 8473.40.10 for printed circuit assemblies for automatic teller machines of… (duty-free), 8473.40.21 for printed circuit assemblies of word processing machines of 8472.90.50 (duty-free), 8473.40.41 for parts and accessories of the machines of heading 8472: other parts… (2%) and 8473.40.86 for parts and accessories of the machines of heading 8472: other (duty-free).
By Census's concordance, most of its statistical lines are made by Printed Circuit Assembly (Electronic Assembly) Manufacturing (334418) and Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8473.40.10 | Printed circuit assemblies for automatic teller machines of subheading 8472.90.10 | Free |
| 8473.40.21 | Printed circuit assemblies of word processing machines of 8472.90.50 | Free |
| 8473.40.41 | Parts and accessories of the machines of heading 8472: other parts and accessories of the machines of 8472.90.50 | 2% |
| 8473.40.86 | Parts and accessories of the machines of heading 8472: other | Free |