Analysis
Subheading 8513.10 covers lamps, within heading 8513. 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.
The spread of 9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 8513.10.20 (lamps: flashlights).
None of its 2 lines is duty-free at the general rate. Rates run from 3.5% to 12.5% with a median of 8%, so the line you choose sets the duty.
The US splits it as follows: 8513.10.20 for lamps: flashlights (12.5%) and 8513.10.40 for lamps: other (3.5%).
By Census's concordance, most of its statistical lines are made by Electric Lighting Equipment Manufacturing (3351). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8513.10 once they fall within heading 8513 (portable electric lamps designed to function by their own source of energy (for example…). 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 |
|---|---|---|
| 8513.10.20 | Lamps: flashlights | 12.5% |
| 8513.10.40 | Lamps: other | 3.5% |