Analysis
Subheading 8509.90 covers parts, within heading 8509. 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 3.4% to 4.2% with a median of 3.8%, so the line you choose sets the duty.
The US splits it as follows: 8509.90.25 for parts of floor polishers: housings (3.4%), 8509.90.35 for parts of floor polishers: other (3.4%), 8509.90.45 for other: housings (4.2%) and 8509.90.55 for other: other (4.2%).
By Census's concordance, most of its statistical lines are made by Small Electrical Appliance Manufacturing (335210). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8509.90 once they fall within heading 8509 (electromechanical domestic appliances, with self-contained electric motor, other than…). 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 |
|---|---|---|
| 8509.90.25 | Parts of floor polishers: housings | 3.4% |
| 8509.90.35 | Parts of floor polishers: other | 3.4% |
| 8509.90.45 | Other: housings | 4.2% |
| 8509.90.55 | Other: other | 4.2% |