9026.90

Analysis

Subheading 9026.90 covers parts and accessories, within heading 9026. 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.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 9026.90.20 for of electrical instruments and apparatus (duty-free), 9026.90.40 for of flow meters, heat meters incorporating liquid supply meters and… (duty-free) and 9026.90.60 for other: other (duty-free).

By Census's concordance, most of its statistical lines are made by Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables (334513). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 9026.90 once they fall within heading 9026 (instruments and apparatus for measuring or checking the flow, level, pressure or other…). 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.