Analysis
HTS 8540.71.20 covers modified for use as parts of microwave ovens under heading 8540 (thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas…).
Neighbouring lines carry rates from duty-free to 15%, so the exact line matters. The widest gap is with 8540.11.50 (color: other), at 15%: a product that belongs there but is entered here, or the reverse, changes the duty by 15 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 334419 (Other Electronic Component Manufacturing), an industry of 1,081 US establishments employing 54,983 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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% |
| 8540.71.40 | 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 |