Chapter 90, Optical, medical and measuring instruments / Heading 9027

HTS 9027.10.40.00: Optical instruments and apparatus

Schedule text: Optical instruments and apparatus. Classification: Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof › Gas or smoke analysis apparatus › Other › Optical instruments and apparatus

General rate of duty

Free

Column 1, USITC schedule

From China, all in

37.5%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
9027.10.40.00
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
37.5%$3,750.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Questions about this example

What is HTS code 9027.10.40.00?
HTS 9027.10.40.00 covers optical instruments and apparatus; the schedule's own line text is "Optical instruments and apparatus". Its full classification path in the Harmonized Tariff Schedule of the United States is: Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof › Gas or smoke analysis apparatus › Other › Optical instruments and apparatus. It sits in chapter 90 (Optical, medical and measuring instruments) under heading 9027.
What is the general duty rate for HTS 9027.10.40.00?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 9027.10.40.00 from China?
Priced on $10,000 of goods, the effective duty from China is 37.5%: 0% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
Which lines are related to HTS 9027.10.40.00?
Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.