Analysis
Subheading 8519.89 covers other, 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 3 US tariff lines below it are national.
Every one of its 3 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: 8519.89.10 for without loudspeaker (duty-free), 8519.89.20 for record players, other than those operated by coins, banknotes, bank… (duty-free) and 8519.89.30 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Audio and Video Equipment Manufacturing (334310). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8519.89 once they fall within heading 8519 (sound recording or reproducing apparatus). 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 |
|---|---|---|
| 8519.89.10 | Without loudspeaker | Free |
| 8519.89.20 | Record players, other than those operated by coins, banknotes, bank cards, tokens or by other means of payment: other | Free |
| 8519.89.30 | Other: other | Free |