Analysis
Subheading 9005.90 covers parts and accessories (including mountings), within heading 9005. 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.
The US splits it as follows: 9005.90.40 for incorporating goods of heading 9001 or 9002 (The rate applicable to the article of which it is a part or accessory) and 9005.90.80 for parts and accessories (including mountings): other (The rate applicable to the article of which it is a part or accessory).
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.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9005.90.40 | Incorporating goods of heading 9001 or 9002 | The rate applicable to the article of which it is a part or accessory |
| 9005.90.80 | Parts and accessories (including mountings): other | The rate applicable to the article of which it is a part or accessory |