Analysis
Subheading 8539.29 covers other, within heading 8539. 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.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 5.8%. The median line pays 3.9%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 8539.29.10 (christmas-tree lamps).
The US splits it as follows: 8539.29.10 for christmas-tree lamps (5.8%), 8539.29.20 for lamps having glass envelopes not over 6.35 mm in maximum diameter and… (5.2%), 8539.29.30 for designed for a voltage not exceeding 100 V: other (duty-free) and 8539.29.40 for designed for a voltage exceeding 100 V (2.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8539.29.10 | Christmas-tree lamps | 5.8% |
| 8539.29.20 | Lamps having glass envelopes not over 6.35 mm in maximum diameter and suitable for use in cystoscopes and other surgical instruments | 5.2% |
| 8539.29.30 | Designed for a voltage not exceeding 100 V: other | Free |
| 8539.29.40 | Designed for a voltage exceeding 100 V | 2.6% |