Analysis
Subheading 9010.90 covers parts and accessories, within heading 9010. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.9%. The median line pays 1.45%.
The US splits it as follows: 9010.90.85 for parts and accessories of articles of subheadings 9010.50 and 9010.60 (duty-free) and 9010.90.95 for parts and accessories: other (2.9%).
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 9010.90 once they fall within heading 9010 (apparatus and equipment for photographic (including cinematographic) laboratories, not…). 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 |
|---|---|---|
| 9010.90.85 | Parts and accessories of articles of subheadings 9010.50 and 9010.60 | Free |
| 9010.90.95 | Parts and accessories: other | 2.9% |