Analysis
Subheading 8519.81 covers using magnetic, optical or semiconductor media, within heading 8519. 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 5 US tariff lines below it are national.
Every one of its 5 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: 8519.81.10 for transcribing machines (duty-free), 8519.81.20 for designed exclusively for motor- vehicle installation (duty-free), 8519.81.25 for cassette-type tape players: other (duty-free), 8519.81.30 for sound reproducing only: other (duty-free) and 8519.81.41 for using magnetic, optical or semiconductor media: other (duty-free).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8519.81.10 | Transcribing machines | Free |
| 8519.81.20 | Designed exclusively for motor- vehicle installation | Free |
| 8519.81.25 | Cassette-type tape players: other | Free |
| 8519.81.30 | Sound reproducing only: other | Free |
| 8519.81.41 | Using magnetic, optical or semiconductor media: other | Free |