Analysis
Subheading 8540.91 covers of cathode-ray tubes, 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 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.4%. The median line pays 5.4%.
The spread of 5.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.4%, applies to 8540.91.15 (front panel assemblies) and 8540.91.50 (of cathode-ray tubes: other).
The US splits it as follows: 8540.91.15 for front panel assemblies (5.4%), 8540.91.20 for of cathode-ray tubes: deflection coils (duty-free) and 8540.91.50 for of cathode-ray tubes: other (5.4%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |