Analysis
HTS 9027.90.20 covers microtomes; parts and accessories: microtomes under heading 9027 (instruments and apparatus for physical or chemical analysis (for example, polarimeters…).
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
There is no general-rate duty on this line, which puts it with roughly 73% of the 296 tariff lines in chapter 90 that are also free. 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.
Census statistics map these goods to NAICS 334519 (Other Measuring and Controlling Device Manufacturing), an industry of 913 US establishments employing 34,818 people, the industry a domestic producer of these goods reports under.
All 8 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9027.90.45 | Printed circuit assemblies for the goods of subheading 9027.81 or 9027.89 | Free |
| 9027.90.54 | Of electrophoresis instruments not incorporating an optical or other measuring device | Free |
| 9027.90.56 | Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89 | Free |
| 9027.90.59 | Other: other | Free |
| 9027.90.64 | Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89 | Free |
| 9027.90.68 | Of optical instruments and apparatus: other | Free |
| 9027.90.84 | Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89 | Free |
| 9027.90.88 | Other: other | Free |