9005

Analysis

Heading 9005 of the Harmonized Tariff Schedule covers binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.

The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 9005.80.40 (optical telescopes).

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 8%. The median line pays 6%.

Its median rate of 6% sits at the 96th percentile of the headings in chapter 90.

2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 9005.80 (other instruments, 2 lines), 9005.90 (parts and accessories (including mountings), 2 lines) and 9005.10 (unnamed, 1 line).