Analysis
Subheading 8504.31 covers having a power handling capacity not exceeding 1 kVA, within heading 8504. 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 3 US tariff lines below it are national.
The spread of 6.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.6%, applies to 8504.31.40 (having a power handling capacity less than 1 kVA).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.6%. The median line pays 1.6%.
The US splits it as follows: 8504.31.20 for having a power handling capacity not exceeding 1 kVA: unrated (duty-free), 8504.31.40 for having a power handling capacity less than 1 kVA (6.6%) and 8504.31.60 for having a power handling capacity of 1 kVA (1.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8504.31.20 | Having a power handling capacity not exceeding 1 kVA: unrated | Free |
| 8504.31.40 | Having a power handling capacity less than 1 kVA | 6.6% |
| 8504.31.60 | Having a power handling capacity of 1 kVA | 1.6% |