Analysis
Subheading 8504.50 covers other inductors, 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8504.50.40 for for power supplies for automatic data processing machines or units… (duty-free) and 8504.50.80 for other inductors: other (duty-free).
By Census's concordance, most of its statistical lines are made by Capacitor, Resistor, Coil, Transformer, and Other Inductor Manufacturing (334416). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8504.50 once they fall within heading 8504 (electrical transformers, static converters (for example, rectifiers) and inductors; parts…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8504.50.40 | For power supplies for automatic data processing machines or units thereof of heading 8471; power supplies for goods of subheading 8443.31 or 8443.32; power supplies for monitors of subheading 8528.42 or 8528.52 or projectors of subheading 8528.62; for telecommunication apparatus | Free |
| 8504.50.80 | Other inductors: other | Free |