Analysis
Subheading 8716.90 covers parts, 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 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.7%. The median line pays 3.1%.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 8716.90.30 (castors, other than those of heading 8302).
The US splits it as follows: 8716.90.10 for parts of farm wagons and carts (duty-free), 8716.90.30 for castors, other than those of heading 8302 (5.7%) and 8716.90.50 for parts: other (3.1%).
By Census's concordance, most of its statistical lines are made by Travel Trailer and Camper Manufacturing (336214), Other Motor Vehicle Parts Manufacturing (336390) and Farm Machinery and Equipment Manufacturing (333111). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8716.90.10 | Parts of farm wagons and carts | Free |
| 8716.90.30 | Castors, other than those of heading 8302 | 5.7% |
| 8716.90.50 | Parts: other | 3.1% |