Analysis
HTS 8540.81.00 covers receiver or amplifier tubes under heading 8540 (thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas…).
Within this group the rate runs from duty-free to 15%. Compared with 8540.11.50 (color: other), which pays 15%, a misclassification either way moves the duty by 10.8 percentage points.
The general duty rate is 4.2% of the customs value, which is among the highest the rates in chapter 85 (92nd percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 4.2%. 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%, 8.3 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 |
| 8540.71.40 | Magnetrons: other | 3.7% |
| 8540.79.10 | Other: klystrons | 3.3% |
| 8540.79.20 | Other: other | 3.7% |
| 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 |