Analysis
Subheading 8533.40 covers other variable resistors, including rheostats and potentiometers, within heading 8533. 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 2 US tariff lines below it are national.
Every one of its 2 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: 8533.40.40 for metal oxide varistors (duty-free) and 8533.40.80 for other variable resistors, including rheostats and potentiometers… (duty-free).
By Census's concordance, most of its statistical lines are made by Capacitor, Resistor, Coil, Transformer, and Other Inductor Manufacturing (334416) and Relay and Industrial Control Manufacturing (335314). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8533.40 once they fall within heading 8533 (electrical resistors (including rheostats and potentiometers), other than heating…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8533.40.40 | Metal oxide varistors | Free |
| 8533.40.80 | Other variable resistors, including rheostats and potentiometers: other | Free |