HTS heading · chapter 85
8538
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
Analysis
Heading 8538 of the Harmonized Tariff Schedule covers parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537. It divides into 2 six-digit subheadings and 6 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 3.5%. The median line pays 3.5%.
Its median rate of 3.5% sits at the 83rd percentile of the headings in chapter 85.
The largest subheadings are 8538.90 (other, 5 lines) and 8538.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Switchgear and Switchboard Apparatus Manufacturing (335313), Printed Circuit Assembly (Electronic Assembly) Manufacturing (334418) and Current-Carrying Wiring Device Manufacturing (335931). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8538.10.00 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus | Free |
| 8538.90.10 | Of an article of heading 8537 for one of the articles described in additional U.S. note 11 to chapter 85 | Free |
| 8538.90.30 | Printed circuit assemblies: other | 3.5% |
| 8538.90.40 | Other: other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to changes in temperature | 3.5% |
| 8538.90.60 | Other: molded parts | 3.5% |
| 8538.90.81 | Other: other | 3.5% |