9014.10.10

Analysis

HTS 9014.10.10 covers optical instruments under heading 9014 (direction finding compasses; other navigational instruments and appliances; parts and…).

Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 73% of the 296 tariff lines in chapter 90. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.

The other lines in the same group are 9014.10.60 (gyroscopic compasses, other than electrical, duty-free), 9014.10.70 (other: electrical, duty-free) and 9014.10.90 (other: other, duty-free).

Census statistics map these goods to NAICS 334511 (Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing), an industry of 522 US establishments employing 127,864 people. That is the industry code a US manufacturer of the same product would normally use.

All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.