Analysis
Subheading 8481.90 covers parts, within heading 8481. 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.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 5%. The median line pays 3%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 8481.90.30 (of hand operated and check appliances: of iron or…).
The US splits it as follows: 8481.90.10 for of hand operated and check appliances: of copper (3%), 8481.90.30 for of hand operated and check appliances: of iron or steel (5%), 8481.90.50 for of other materials (3%) and 8481.90.90 for parts: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8481.90.10 | Of hand operated and check appliances: of copper | 3% |
| 8481.90.30 | Of hand operated and check appliances: of iron or steel | 5% |
| 8481.90.50 | Of other materials | 3% |
| 8481.90.90 | Parts: other | Free |