9014.90.40.00 - Of articles covered by subheading 9014.80.50 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9014.90.40.00, specifically covers parts and accessories intended for use with articles classified under subheading 9014.80.50. Subheading 9014.80.50 pertains to other navigational instruments and appliances, excluding gyroscopic compasses. Therefore, this category encompasses components and accessories that are integral to the functioning of non-gyroscopic navigational devices, such as electronic charts, radar reflectors, and other specialized equipment used for determining position, direction, or course at sea, in the air, or on land.
To distinguish this category from its siblings, it's important to note the specific parent subheading referenced. Unlike 9014.90.10.00 and 9014.90.20, which relate to parts for articles covered by specific subheadings within 9014.20 (other instruments and appliances for air navigation), or 9014.90.60.00 (other parts and accessories of navigational instruments), this classification is solely linked to the broader category of "other navigational instruments and appliances" not covered by the gyroscopic compass provisions. The defining criterion is the direct functional relationship of the part or accessory to the devices falling under 9014.80.50.
As this is a leaf node in the HTS structure, there are no further subdivisions. The classification of a particular part or accessory under 9014.90.40.00 will depend on its specific design, intended use, and the navigational instrument it is intended to complement or repair, provided that instrument itself falls within the scope of subheading 9014.80.50. Therefore, classification relies on a thorough examination of the part's characteristics and its direct applicability to the non-gyroscopic navigational equipment defined in the parent subheading.