Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment
Chapter 86: Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds
Chapter 86 of the U.S. Harmonized Tariff Schedule covers Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds and sits within Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment.
About Chapter 86
Chapter 86 contains 37 10-digit statistical lines grouped under 5 4-digit headings. Brokers, importers, and customs counsel use these codes to declare railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds on entry summaries (CBP Form 7501) and to look up the applicable Column 1, Special, and Column 2 duty rates.
General (Column 1) duty rates for ad-valorem lines in Chapter 86 range from 0.4% to 14%, with a median of 3.6%. About 24% of the chapter's lines (9 of 37) enter duty-free under the general rate. Special-program rates (USMCA, KORUS, GSP, AGOA, and others) and Chapter 99 overlays modify these base rates for qualifying shipments.