Analysis
HTS 8607.99.10 covers for vehicles of heading 8605 or 8606, except brake regulators under heading 8607 (parts of railway or tramway locomotives or rolling stock).
Neighbouring lines carry rates from duty-free to 3.9%, so the exact line matters. The widest gap is with 8607.91.00 (other: of locomotives), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.8 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 16.1 times the general rate.
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 2.8%. 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.
The general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 86 (45th percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8607.11.00 | Truck assemblies for self-propelled vehicles | Free |
| 8607.12.00 | Truck assemblies, axles and wheels, and parts thereof: other truck assemblies | 3.6% |
| 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% |
| 8607.19.90 | Other, including parts: other | 2.6% |
| 8607.21.10 | For vehicles of heading 8605 or 8606 | 3.6% |
| 8607.21.50 | Air brakes and parts thereof: other | 3.9% |
| 8607.29.10 | For vehicles of heading 8605 or 8606 | 3.6% |
| 8607.29.50 | Other: other | 2.6% |
| 8607.30.10 | For vehicles of heading 8605 or 8606 | 3.6% |
| 8607.30.50 | Hooks and other coupling devices, buffers, and parts thereof: other | 2.6% |
| 8607.91.00 | Other: of locomotives | Free |
| 8607.99.50 | Other: other | 3.1% |