HTS subheading · chapter 82
8201.90
Other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof
Analysis
Subheading 8201.90 covers other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof, within heading 8201. 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 3 US tariff lines below it are national.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8201.90.30 for grass shears, and parts thereof (2¢ each + 5.1%), 8201.90.40 for forks, and parts thereof (duty-free) and 8201.90.60 for other handtools of a kind used in agriculture, horticulture or… (duty-free).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |