Analysis
Heading 8606 of the Harmonized Tariff Schedule covers railway or tramway freight cars, not self-propelled. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
None of its 5 lines is duty-free at the general rate. Rates run from 14% to 14% with a median of 14%, so the line you choose sets the duty.
Its median rate of 14% sits at the 91st percentile of the headings in chapter 86.
The largest subheadings are 8606.10 (unnamed, 1 line), 8606.30 (unnamed, 1 line), 8606.91 (unnamed, 1 line) and 8606.92 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Railroad Rolling Stock Manufacturing (336510). 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 |
|---|---|---|
| 8606.10.00 | Tank cars and the like | 14% |
| 8606.30.00 | Self-discharging cars, other than those of subheading 8606.10 | 14% |
| 8606.91.00 | Covered and closed | 14% |
| 8606.92.00 | Open, with non-removable sides of a height exceeding 60 cm | 14% |
| 8606.99.01 | Other: other | 14% |