8607

Analysis

Heading 8607 of the Harmonized Tariff Schedule covers parts of railway or tramway locomotives or rolling stock. It divides into 8 six-digit subheadings and 17 eight-digit tariff lines, with 21 ten-digit statistical suffixes below them.

4 of its 17 lines with a percentage rate are duty-free at the general rate (24%) and 13 are dutiable, from duty-free up to 3.9%. The median line pays 2.6%.

The largest subheadings are 8607.19 (other, including parts, 6 lines), 8607.21 (air brakes and parts thereof, 2 lines), 8607.29 (other, 2 lines) and 8607.30 (hooks and other coupling devices, buffers, and…, 2 lines).

Its median rate of 2.6% sits at the 39th percentile of the headings in chapter 86.

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.