Analysis
Subheading 8501.40 covers other AC motors, single-phase, within heading 8501. 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.
None of its 4 lines is duty-free at the general rate. Rates run from 3.3% to 4% with a median of 3.5%, so the line you choose sets the duty.
The US splits it as follows: 8501.40.20 for of an output exceeding 37.5 W but not exceeding 74.6 W (3.3%), 8501.40.40 for of an output exceeding 74.6 W but not exceeding 735 W (4%), 8501.40.50 for of an output exceeding 735 W but under 746 W (3.3%) and 8501.40.60 for other AC motors, single-phase: other (3.7%).
By Census's concordance, most of its statistical lines are made by Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing (333612) and Motor and Generator Manufacturing (335312). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8501.40.20 | Of an output exceeding 37.5 W but not exceeding 74.6 W | 3.3% |
| 8501.40.40 | Of an output exceeding 74.6 W but not exceeding 735 W | 4% |
| 8501.40.50 | Of an output exceeding 735 W but under 746 W | 3.3% |
| 8501.40.60 | Other AC motors, single-phase: other | 3.7% |