Analysis
Subheading 8540.11 covers color, within heading 8540. 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 7 US tariff lines below it are national.
The spread of 7.5 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…).
None of its 7 lines is duty-free at the general rate. Rates run from 7.5% to 15% with a median of 15%, so the line you choose sets the duty.
The US splits it as follows: 8540.11.10 for non-high definition, non-projection, having a video display diagonal… (15%), 8540.11.24 for having a video display diagonal not exceeding 34.29 cm (7.5%), 8540.11.28 for non-high definition, non-projection, having a video display diagonal… (15%), 8540.11.30 for high definition, having a video display diagonal exceeding 35.56 cm (15%), 8540.11.44 for having a video display diagonal not exceeding 34.29 cm (7.5%), 8540.11.48 for high definition, having a video display diagonal not exceeding 35.56… (15%) and 8540.11.50 for color: other (15%).
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% |