Analysis
Subheading 8716.80 covers other vehicles, within heading 8716. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.2%. The median line pays 1.6%.
The US splits it as follows: 8716.80.10 for farm wagons and carts (duty-free) and 8716.80.50 for other vehicles: other (3.2%).
By Census's concordance, most of its statistical lines are made by Farm Machinery and Equipment Manufacturing (333111), Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing (333924) and Other Motor Vehicle Parts Manufacturing (336390). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8716.80 once they fall within heading 8716 (trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8716.80.10 | Farm wagons and carts | Free |
| 8716.80.50 | Other vehicles: other | 3.2% |