Analysis
HTS 8527.21.40 covers combined with sound recording or reproducing apparatus: other under heading 8527 (reception apparatus for radiobroadcasting, whether or not combined, in the same housing…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 2%. Compared with 8527.21.25 (radio-tape player combinations: other), which pays 2%, a misclassification either way moves the duty by 2 percentage points.
For statistics it divides in two: 8527.21.40.40 for incorporating optical disc (including compact disc) players… and 8527.21.40.80 for other. Both pay the same duty; the suffix records which kind was imported.
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.
The normal trade relations rate here is zero, shared by about 58% of the 624 tariff lines in chapter 85, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8527.21.15 | Combined with sound recording or reproducing apparatus capable of receiving and decoding digital radio data system signals | Free |
| 8527.21.25 | Radio-tape player combinations: other | 2% |