Analysis
HTS 8540.71.40 covers magnetrons: other 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 11.3 percentage points.
The general duty rate is 3.7% of the customs value, which is above most the rates in chapter 85 (85th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 9.5 times the general rate.
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% |
| 8540.71.20 | Modified for use as parts of microwave ovens | Free |
| 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 |