HTS subheading · chapter 85
8503.00
Parts suitable for use solely or principally with the machines of heading 8501 or 8502
Analysis
Subheading 8503.00 covers parts suitable for use solely or principally with the machines of heading 8501 or 8502, within heading 8503. 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 7 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 8503.00.35 (for motors of under 18.65 W) and 8503.00.75 (for motors of under 18.65 W).
2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 6.5%. The median line pays 3%.
The US splits it as follows: 8503.00.20 for parts suitable for use solely or principally with the machines of… (2.4%), 8503.00.35 for for motors of under 18.65 W (6.5%), 8503.00.45 for for generators suitable for use on aircraft (duty-free), 8503.00.65 for stators and rotors for the goods of heading 8501: other (3%), 8503.00.75 for for motors of under 18.65 W (6.5%), 8503.00.90 for for generators suitable for use on aircraft (duty-free) and 8503.00.95 for other: other (3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8503.00.20 | Parts suitable for use solely or principally with the machines of heading 8501 or 8502: commutators | 2.4% |
| 8503.00.35 | For motors of under 18.65 W | 6.5% |
| 8503.00.45 | For generators suitable for use on aircraft | Free |
| 8503.00.65 | Stators and rotors for the goods of heading 8501: other | 3% |
| 8503.00.75 | For motors of under 18.65 W | 6.5% |
| 8503.00.90 | For generators suitable for use on aircraft | Free |
| 8503.00.95 | Other: other | 3% |