8475

Analysis

Heading 8475 of the Harmonized Tariff Schedule covers machines for assembling electric or electronic lamps, tubes or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware; parts thereof. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8475.90 (parts, 2 lines), 8475.10 (unnamed, 1 line), 8475.21 (unnamed, 1 line) and 8475.29 (unnamed, 1 line).

Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.

By Census's concordance, most of its statistical lines are made by Industrial Machinery Manufacturing (33324). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.