HTS tariff line · chapter 85
8512.40.40
Windshield wipers, defrosters and demisters: windshield wipers
Analysis
HTS 8512.40.40 covers windshield wipers, defrosters and demisters: windshield wipers under heading 8512 (electrical lighting or signaling equipment (excluding articles of heading 8539)…).
Within this group the rate runs from duty-free to 2.7%. Compared with 8512.90.60 (of lighting equipment: other), which pays duty-free, a misclassification either way moves the duty by 2.5 percentage points.
The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 85 (67th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 10.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8512.10.20 | Lighting equipment | Free |
| 8512.10.40 | Visual signaling equipment | 2.7% |
| 8512.20.20 | Lighting equipment | Free |
| 8512.20.40 | Visual signaling equipment | 2.5% |
| 8512.30.00 | Sound signaling equipment | 2.5% |
| 8512.40.20 | Defrosters and demisters | 2.5% |
| 8512.90.20 | Of signaling equipment | 2.5% |
| 8512.90.40 | Of a kind used on bicycles | Free |
| 8512.90.60 | Of lighting equipment: other | Free |
| 8512.90.70 | Of defrosters and demisters | 2.5% |
| 8512.90.90 | Parts: other | 2.5% |