Analysis
Subheading 9008.50 covers projectors, enlargers and reducers, within heading 9008. 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 5 US tariff lines below it are national.
The spread of 7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7%, applies to 9008.50.10 (projectors, enlargers and reducers: slide…).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 7%. The median line pays 3.5%.
The US splits it as follows: 9008.50.10 for projectors, enlargers and reducers: slide projectors (7%), 9008.50.20 for capable of producing copies (duty-free), 9008.50.30 for microfilm, microfiche or other microform readers, whether or not… (3.5%), 9008.50.40 for projectors, enlargers and reducers: other image projectors (4.6%) and 9008.50.50 for photographic (other than cinematographic) enlargers and reducers (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9008.50.10 | Projectors, enlargers and reducers: slide projectors | 7% |
| 9008.50.20 | Capable of producing copies | Free |
| 9008.50.30 | Microfilm, microfiche or other microform readers, whether or not capable of producing copies: other | 3.5% |
| 9008.50.40 | Projectors, enlargers and reducers: other image projectors | 4.6% |
| 9008.50.50 | Photographic (other than cinematographic) enlargers and reducers | Free |