Analysis
HTS 8521.10.30 covers not capable of recording under heading 8521 (video recording or reproducing apparatus, whether or not incorporating a video tuner).
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 8521.10.60 (color, cartridge or cassette type: other, duty-free) and 8521.10.90 (magnetic tape-type: 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 |
|---|---|---|
| 8521.10.60 | Color, cartridge or cassette type: other | Free |
| 8521.10.90 | Magnetic tape-type: other | Free |