Analysis
Subheading 8714.92 covers wheel rims and spokes, within heading 8714. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 5% to 10% with a median of 7.5%, so the line you choose sets the duty.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 8714.92.50 (wheel rims and spokes: spokes).
The US splits it as follows: 8714.92.10 for wheel rims and spokes: wheel rims (5%) and 8714.92.50 for wheel rims and spokes: spokes (10%).
By Census's concordance, most of its statistical lines are made by Motorcycle, Bicycle, and Parts Manufacturing (336991). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8714.92.10 | Wheel rims and spokes: wheel rims | 5% |
| 8714.92.50 | Wheel rims and spokes: spokes | 10% |