Analysis
HTS 8607.19.90 covers other, including parts: other 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 8607.19.15 (wheels and parts thereof, and any of such wheels or parts imported…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.6 percentage points.
The general duty rate is 2.6% of the customs value, which is in the middle of the rates in chapter 86 (39th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 13.5 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 2.6%. 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% |
| 8607.19.06 | Axles and parts thereof: parts of 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% |