Analysis
Heading 8546 of the Harmonized Tariff Schedule covers electrical insulators of any material. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
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 3%. The median line pays 2.9%.
Its median rate of 2.9% sits at the 77th percentile of the headings in chapter 85.
The largest subheadings are 8546.10 (unnamed, 1 line), 8546.20 (unnamed, 1 line) and 8546.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Pottery, Ceramics, and Plumbing Fixture Manufacturing (327110), Other Pressed and Blown Glass and Glassware Manufacturing (327212) and Noncurrent-Carrying Wiring Device Manufacturing (335932). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8546.10.00 | Electrical insulators of any material: of glass | 2.9% |
| 8546.20.00 | Electrical insulators of any material: of ceramics | 3% |
| 8546.90.00 | Electrical insulators of any material: other | Free |