Analysis
Subheading 9002.20 covers filters and parts and accessories thereof, within heading 9002. 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.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 9002.20.40 for filters and parts and accessories thereof: photographic (duty-free) and 9002.20.80 for filters and parts and accessories thereof: other (duty-free).
By Census's concordance, most of its statistical lines are made by Commercial and Service Industry Machinery Manufacturing (33331). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 9002.20 once they fall within heading 9002 (lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts…). 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 |
|---|---|---|
| 9002.20.40 | Filters and parts and accessories thereof: photographic | Free |
| 9002.20.80 | Filters and parts and accessories thereof: other | Free |