8519.89.20

Analysis

HTS 8519.89.20 covers record players, other than those operated by coins, banknotes, bank cards, tokens or by other means of payment: 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.

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 8519.89.10 (without loudspeaker, 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.