Analysis
Subheading 8516.40 covers electric flatirons, within heading 8516. 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 2.8%. The median line pays 1.4%.
The US splits it as follows: 8516.40.20 for electric flatirons: travel type (duty-free) and 8516.40.40 for electric flatirons: other (2.8%).
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 8516.40 once they fall within heading 8516 (electric instantaneous or storage water heaters and immersion heaters; electric space…). 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 |
|---|---|---|
| 8516.40.20 | Electric flatirons: travel type | Free |
| 8516.40.40 | Electric flatirons: other | 2.8% |