8521

Analysis

Heading 8521 of the Harmonized Tariff Schedule covers video recording or reproducing apparatus, whether or not incorporating a video tuner. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8521.10 (magnetic tape-type, 3 lines) and 8521.90 (unnamed, 1 line).

Its median rate of duty-free sits at the 29th percentile of the headings in chapter 85.

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.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.