Analysis
HTS 8607.19.12 covers wheels, whether or not fitted with axles under heading 8607 (parts of railway or tramway locomotives or rolling stock).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 3.6%. Compared with 8607.19.30 (parts of truck assemblies of vehicles of heading 8605 or 8606), which pays 3.6%, a misclassification either way moves the duty by 3.6 percentage points.
The normal trade relations rate here is zero, shared by about 28% of the 32 tariff lines in chapter 86, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8607.19.03 | Axles and parts thereof: axles | 0.4% |
| 8607.19.06 | Axles and parts thereof: parts of axles | 0.4% |
| 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter