Analysis
Subheading 8538.90 covers other, within heading 8538. 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 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 3.5%. The median line pays 3.5%.
The US splits it as follows: 8538.90.10 for of an article of heading 8537 for one of the articles described in… (duty-free), 8538.90.30 for printed circuit assemblies: other (3.5%), 8538.90.40 for other: other, for the articles of subheading 8535.90.40, 8536.30.40… (3.5%), 8538.90.60 for other: molded parts (3.5%) and 8538.90.81 for other: other (3.5%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |