Analysis
HTS 8505.90.40 covers work holders and parts thereof under heading 8505 (electromagnets; permanent magnets and articles intended to become permanent magnets after…).
Neighbouring lines carry rates from duty-free to 1.3%, so the exact line matters. The widest gap is with 8505.90.75 (other, including parts: other), at 1.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.3 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
The other lines in the same group are 8505.90.30 (electromagnetic lifting heads, duty-free), 8505.90.70 (electromagnets of a kind used solely or principally for…, duty-free) and 8505.90.75 (other, including parts: other, 1.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8505.90.30 | Electromagnetic lifting heads | Free |
| 8505.90.70 | Electromagnets of a kind used solely or principally for magnetic resonance imaging apparatus, other than apparatus of heading 9018 | Free |
| 8505.90.75 | Other, including parts: other | 1.3% |