Analysis
Subheading 9620.00 covers monopods, bipods, tripods and similar articles, within heading 9620. 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 10 US tariff lines below it are national.
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 5.8%. The median line pays 3.0999999999999996%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 9620.00.20 (accessories for photographic (other than…).
2 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.
Its 10 lines start with 9620.00.10 (accessories suitable for use solely or…), 9620.00.15 (accessories for the articles of heading 9005), 9620.00.20 (accessories for photographic (other than…) and 9620.00.25 (accessories for cinematographic cameras of…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9620.00.10 | Accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 | 2% |
| 9620.00.15 | Accessories for the articles of heading 9005 | The rate applicable to the article of which it is an accessory |
| 9620.00.20 | Accessories for photographic (other than cinematographic) cameras of heading 9006 | 5.8% |
| 9620.00.25 | Accessories for cinematographic cameras of heading 9007 | 3.9% |
| 9620.00.30 | Accessories for the instruments and appliances, including rangefinders, of heading 9015 | The rate applicable to the article of which it is an accessory |
| 9620.00.50 | Other: of plastics | 5.3% |
| 9620.00.55 | Other: of wood | 3.3% |
| 9620.00.60 | Of graphite or other carbon | Free |
| 9620.00.65 | Other: of iron or steel | 2.9% |
| 9620.00.70 | Other: of aluminum | 2.5% |