Analysis
Subheading 9006.40 covers instant print cameras, within heading 9006. 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.
The spread of 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.8%, applies to 9006.40.60 (valued not over $10 each).
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 6.8%. The median line pays duty-free.
The US splits it as follows: 9006.40.40 for instant print cameras: fixed focus (duty-free), 9006.40.60 for valued not over $10 each (6.8%) and 9006.40.90 for valued over $10 each (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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9006.40.40 | Instant print cameras: fixed focus | Free |
| 9006.40.60 | Valued not over $10 each | 6.8% |
| 9006.40.90 | Valued over $10 each | Free |