Analysis
HTS 8519.81.25 covers cassette-type tape players: other under heading 8519 (sound recording or reproducing apparatus).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
There is no general-rate duty on this line, which puts it with roughly 58% of the 624 tariff lines in chapter 85 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 8519.81.10 (transcribing machines, duty-free), 8519.81.20 (designed exclusively for motor- vehicle installation, duty-free), 8519.81.30 (sound reproducing only: other, duty-free) and 8519.81.41 (using magnetic, optical or semiconductor media: other, duty-free).
Census statistics map these goods to NAICS 334310 (Audio and Video Equipment Manufacturing), an industry of 539 US establishments employing 10,977 people, the industry a domestic producer of these goods reports under.
All 4 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8519.81.10 | Transcribing machines | Free |
| 8519.81.20 | Designed exclusively for motor- vehicle installation | Free |
| 8519.81.30 | Sound reproducing only: other | Free |
| 8519.81.41 | Using magnetic, optical or semiconductor media: other | Free |