8483.40

Analysis

Subheading 8483.40 covers gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other…, within heading 8483. 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 6 US tariff lines below it are national.

2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 3.8%. The median line pays 2.5%.

The US splits it as follows: 8483.40.10 for gears and gearing, other than toothed wheels, chain sprockets and… (duty-free), 8483.40.30 for imported for use with machines for making cellulosic pulp, paper or… (duty-free), 8483.40.50 for fixed ratio speed changers, multiple and variable ratio speed… (2.5%), 8483.40.70 for gear boxes and other speed changers: other speed changers (25¢ each + 3.9%), 8483.40.80 for ball or roller screws (3.8%) and 8483.40.90 for gears and gearing, other than toothed wheels, chain sprockets and… (2.5%).

1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.