HTS heading · chapter 85
8540
Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof
Analysis
Heading 8540 of the Harmonized Tariff Schedule covers thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof. It divides into 11 six-digit subheadings and 26 eight-digit tariff lines, with 38 ten-digit statistical suffixes below them.
The spread of 15 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15%, applies to 8540.11.10 (non-high definition, non-projection, having a…) and 8540.11.28 (non-high definition, non-projection, having a…).
4 of its 26 lines with a percentage rate are duty-free at the general rate (15%) and 22 are dutiable, from duty-free up to 15%. The median line pays 3.7%.
Its median rate of 3.7% sits at the 85th percentile of the headings in chapter 85.
The largest subheadings are 8540.11 (color, 7 lines), 8540.12 (monochrome, 4 lines), 8540.91 (of cathode-ray tubes, 3 lines) and 8540.20 (television camera tubes; image converters and…, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8540.11.10 | Non-high definition, non-projection, having a video display diagonal exceeding 35.56 cm | 15% |
| 8540.11.24 | Having a video display diagonal not exceeding 34.29 cm | 7.5% |
| 8540.11.28 | Non-high definition, non-projection, having a video display diagonal not exceeding 35.56 cm: other | 15% |
| 8540.11.30 | High definition, having a video display diagonal exceeding 35.56 cm | 15% |
| 8540.11.44 | Having a video display diagonal not exceeding 34.29 cm | 7.5% |
| 8540.11.48 | High definition, having a video display diagonal not exceeding 35.56 cm: other | 15% |
| 8540.11.50 | Color: other | 15% |
| 8540.12.10 | Non-high definition | 3.6% |
| 8540.12.20 | Television picture tubes having a straight line dimension across the faceplate greater than 29 cm but having no straight line dimension across the faceplate that exceeds 42 cm: high definition | 3.6% |
| 8540.12.50 | Non-high definition | 3.3% |
| 8540.12.70 | Other: high definition | 3.3% |
| 8540.20.20 | Television camera tubes; image converters and intensifiers; other photocathode tubes: cathode-ray tubes | 6% |
| 8540.20.40 | Television camera tubes; image converters and intensifiers; other photocathode tubes: other | 3.3% |
| 8540.40.10 | Data/graphic display tubes, monochrome; data/graphic display tubes, color, with a phosphor dot screen pitch smaller than 0.4 mm | 3% |
| 8540.60.00 | Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof: other cathode-ray tubes | 3% |
| 8540.71.20 | Modified for use as parts of microwave ovens | Free |
| 8540.71.40 | Magnetrons: other | 3.7% |
| 8540.79.10 | Other: klystrons | 3.3% |
| 8540.79.20 | Other: other | 3.7% |
| 8540.81.00 | Receiver or amplifier tubes | 4.2% |
| 8540.89.00 | Other tubes: other | 3.7% |
| 8540.91.15 | Front panel assemblies | 5.4% |
| 8540.91.20 | Of cathode-ray tubes: deflection coils | Free |
| 8540.91.50 | Of cathode-ray tubes: other | 5.4% |
| 8540.99.40 | Electron guns; radio frequency (RF) interaction structures for microwave tubes of subheadings 8540.71 through 8540.79, inclusive | Free |
| 8540.99.80 | Other: other | Free |