Analysis
Subheading 9013.90 covers parts and accessories, within heading 9013. 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 16 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 9013.90.20 (of telescopic sights for rifles).
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 16%. The median line pays 4.5%.
The US splits it as follows: 9013.90.20 for of telescopic sights for rifles (16%), 9013.90.70 for other: other parts and accessories, other than for telescopic sights… (duty-free) and 9013.90.80 for other: other (4.5%).
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 |
|---|---|---|
| 9013.90.20 | Of telescopic sights for rifles | 16% |
| 9013.90.70 | Other: other parts and accessories, other than for telescopic sights for fitting to arms or for periscopes | Free |
| 9013.90.80 | Other: other | 4.5% |