Analysis
HTS 8607.19.06 covers axles and parts thereof: parts of axles under heading 8607 (parts of railway or tramway locomotives or rolling stock).
Neighbouring lines carry rates from duty-free to 3.6%, so the exact line matters. The widest gap is with 8607.19.30 (parts of truck assemblies of vehicles of heading 8605 or 8606), at 3.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.2 percentage points.
The general duty rate is 0.4% of the customs value, which is in the middle of the rates in chapter 86 (31st percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $40 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 336510 (Railroad Rolling Stock Manufacturing), an industry of 220 US establishments employing 27,831 people. That is the industry code a US manufacturer of the same product would normally use.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8607.19.03 | Axles and parts thereof: axles | 0.4% |
| 8607.19.12 | Wheels, whether or not fitted with axles | Free |
| 8607.19.15 | Wheels and parts thereof, and any of such wheels or parts imported with axles fitted in them: parts of wheels | Free |
| 8607.19.30 | Parts of truck assemblies of vehicles of heading 8605 or 8606 | 3.6% |
| 8607.19.90 | Other, including parts: other | 2.6% |