HTS heading · chapter 90
9017
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof
Analysis
Heading 9017 of the Harmonized Tariff Schedule covers drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand…. It divides into 5 six-digit subheadings and 9 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 5.8%. The median line pays 3.9%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 9017.30.40 (micrometers and calipers).
Its median rate of 3.9% sits at the 89th percentile of the headings in chapter 90.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 9017.20 (other drawing, marking-out or mathematical…, 3 lines), 9017.10 (drafting tables and machines, whether or not…, 2 lines), 9017.30 (micrometers, calipers and gauges, 2 lines) and 9017.80 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9017.10.40 | Drafting tables and machines, whether or not automatic: plotters | Free |
| 9017.10.80 | Drafting tables and machines, whether or not automatic: other | 3.9% |
| 9017.20.40 | Disc calculators, slide rules and other mathematical calculating instruments | 3.9% |
| 9017.20.70 | Other drawing, marking-out or mathematical calculating instruments: plotters | Free |
| 9017.20.80 | Other drawing, marking-out or mathematical calculating instruments: other | 4.6% |
| 9017.30.40 | Micrometers and calipers | 5.8% |
| 9017.30.80 | Micrometers, calipers and gauges: other | 3.9% |
| 9017.80.00 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: other instruments | 5.3% |
| 9017.90.01 | Parts and accessories | The rate applicable to the article of which it is a part or accessory |