Analysis
HTS 8519.89.10 covers without loudspeaker 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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. 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 8519.89.20 (record players, other than those operated by coins…, duty-free) and 8519.89.30 (other: 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. That is the industry code a US manufacturer of the same product would normally use.
All 2 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 |
|---|---|---|
| 8519.89.20 | 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 |