Analysis
Subheading 8518.10 covers microphones and stands therefor, within heading 8518. 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.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8518.10.40 for microphones having a frequency range of 300 Hz to 3.4 kHz with a… (duty-free) and 8518.10.80 for microphones and stands therefor: other (duty-free).
By Census's concordance, most of its statistical lines are made by Audio and Video Equipment Manufacturing (334310) and Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing (334220). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8518.10.40 | Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use | Free |
| 8518.10.80 | Microphones and stands therefor: other | Free |