Analysis
HTS 8547.20.00 covers insulating fittings of plastics under heading 8547 (insulating fittings for electrical machines, appliances or equipment, being fittings…).
Within this group the rate runs from 3% to 4.6%. Compared with 8547.90.00 (insulating fittings for electrical machines, appliances or equipment…), which pays 4.6%, a misclassification either way moves the duty by 4.6 percentage points.
The normal trade relations rate here is zero, shared by about 58% of the 624 tariff lines in chapter 85, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
The other lines in the same group are 8547.10.40 (ceramic insulators to be used in the production of spark…, 3%), 8547.10.80 (insulating fittings of ceramics: other, 3%) and 8547.90.00 (insulating fittings for electrical machines, appliances or…, 4.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8547.10.40 | Ceramic insulators to be used in the production of spark plugs for natural gas-fueled, stationary, internal combustion engines | 3% |
| 8547.10.80 | Insulating fittings of ceramics: other | 3% |
| 8547.90.00 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during molding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material: other | 4.6% |