Analysis
Subheading 8540.71 covers magnetrons, 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.7%. The median line pays 1.85%.
The US splits it as follows: 8540.71.20 for modified for use as parts of microwave ovens (duty-free) and 8540.71.40 for magnetrons: other (3.7%).
By Census's concordance, most of its statistical lines are made by Other Electronic Component Manufacturing (334419). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8540.71 once they fall within heading 8540 (thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8540.71.20 | Modified for use as parts of microwave ovens | Free |
| 8540.71.40 | Magnetrons: other | 3.7% |