Analysis
Subheading 8512.10 covers lighting or visual signaling equipment of a kind used on bicycles, within heading 8512. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.7%. The median line pays 1.35%.
The US splits it as follows: 8512.10.20 for lighting equipment (duty-free) and 8512.10.40 for visual signaling equipment (2.7%).
By Census's concordance, most of its statistical lines are made by Motor Vehicle Electrical and Electronic Equipment Manufacturing (336320). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8512.10 once they fall within heading 8512 (electrical lighting or signaling equipment (excluding articles of heading 8539)…). 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 |
|---|---|---|
| 8512.10.20 | Lighting equipment | Free |
| 8512.10.40 | Visual signaling equipment | 2.7% |