Analysis
HTS 8527.13.40 covers radio-phonograph combinations under heading 8527 (reception apparatus for radiobroadcasting, whether or not combined, in the same housing…).
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.
There is no general-rate duty on this line, which puts it with roughly 58% of the 624 tariff lines in chapter 85 that are also free. 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 8527.13.11 (combinations incorporating tape players which are incapable…, duty-free), 8527.13.20 (radio-tape recorder combinations, duty-free) and 8527.13.60 (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, the industry a domestic producer of these goods reports under.
All 3 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 |
|---|---|---|
| 8527.13.11 | Combinations incorporating tape players which are incapable of recording | Free |
| 8527.13.20 | Radio-tape recorder combinations | Free |
| 8527.13.60 | Other: other | Free |