8473.40.10

Analysis

HTS 8473.40.10 covers printed circuit assemblies for automatic teller machines of subheading 8472.90.10 under heading 8473 (parts and accessories (other than covers, carrying cases and the like) suitable for use…).

Rates on the nearby lines range from duty-free to 2%. The costliest confusion would be with 8473.40.41 (parts and accessories of the machines of heading 8472: other parts…) at 2%, a difference of 2 points on the customs value.

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.

There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

The other lines in the same group are 8473.40.21 (printed circuit assemblies of word processing machines of…, duty-free), 8473.40.41 (parts and accessories of the machines of heading 8472…, 2%) and 8473.40.86 (parts and accessories of the machines of heading 8472: other, duty-free).