HTS heading · chapter 82
8201
Handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
Analysis
Heading 8201 of the Harmonized Tariff Schedule covers handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay…. It divides into 6 six-digit subheadings and 9 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
The spread of 6.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.2%, applies to 8201.40.60 (axes, bill hooks and similar hewing tools, and…).
5 of its 6 lines with a percentage rate are duty-free at the general rate (83%) and 1 are dutiable, from duty-free up to 6.2%. The median line pays duty-free.
3 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 median rate of duty-free sits at the 21st percentile of the headings in chapter 82.
The largest subheadings are 8201.90 (other handtools of a kind used in agriculture…, 3 lines), 8201.40 (axes, bill hooks and similar hewing tools, and…, 2 lines), 8201.10 (unnamed, 1 line) and 8201.30 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8201.10.00 | Spades and shovels, and parts thereof | Free |
| 8201.30.00 | Mattocks, picks, hoes and rakes, and parts thereof | Free |
| 8201.40.30 | Machetes, and parts thereof | Free |
| 8201.40.60 | Axes, bill hooks and similar hewing tools, and parts thereof: other | 6.2% |
| 8201.50.00 | Secateurs and similar one-handed pruners and shears (including poultry shears), and parts thereof | 1¢ each + 2.8% |
| 8201.60.00 | Hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof | 1¢ each + 2.8% |
| 8201.90.30 | Grass shears, and parts thereof | 2¢ each + 5.1% |
| 8201.90.40 | Forks, and parts thereof | Free |
| 8201.90.60 | Other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other | Free |