8519

Analysis

Heading 8519 of the Harmonized Tariff Schedule covers sound recording or reproducing apparatus. It divides into 4 six-digit subheadings and 11 eight-digit tariff lines, with 15 ten-digit statistical suffixes below them.

10 of its 11 lines with a percentage rate are duty-free at the general rate (91%) and 1 are dutiable, from duty-free up to 3.9%. The median line pays duty-free.

The largest subheadings are 8519.81 (using magnetic, optical or semiconductor media, 5 lines), 8519.89 (other, 3 lines), 8519.30 (turntables (record-decks), 2 lines) and 8519.20 (unnamed, 1 line).

Its median rate of duty-free sits at the 29th percentile of the headings in chapter 85.

By Census's concordance, most of its statistical lines are made by Audio and Video Equipment Manufacturing (334310), Commercial and Service Industry Machinery Manufacturing (33331) and Telephone Apparatus Manufacturing (334210). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.