Analysis
Subheading 8527.91 covers combined with sound recording or reproducing apparatus, within heading 8527. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8527.91.05 for articles designed for connection to telegraphic or telephonic… (duty-free), 8527.91.40 for combinations incorporating tape players which are incapable of… (duty-free), 8527.91.50 for other: other combinations incorporating tape recorders (duty-free) and 8527.91.60 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing (334220). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8527.91.05 | Articles designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks | Free |
| 8527.91.40 | Combinations incorporating tape players which are incapable of recording | Free |
| 8527.91.50 | Other: other combinations incorporating tape recorders | Free |
| 8527.91.60 | Other: other | Free |