Analysis
HTS 8528.71.10 covers incorporating video recording or reproducing apparatus under heading 8528 (monitors and projectors, not incorporating television reception apparatus; reception…).
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.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 8528.71.20 (set top boxes which have a communications function, duty-free), 8528.71.30 (printed circuit assemblies incorporating a tuner, of a kind…, duty-free), 8528.71.40 (other: color, duty-free) and 8528.71.45 (black and white or other monochrome, 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 4 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 |
|---|---|---|
| 8528.71.20 | Set top boxes which have a communications function | Free |
| 8528.71.30 | Printed circuit assemblies incorporating a tuner, of a kind used with data processing machines of heading 8471 | Free |
| 8528.71.40 | Other: color | Free |
| 8528.71.45 | Black and white or other monochrome | Free |