HTS heading · chapter 82
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof
Analysis
Heading 8203 of the Harmonized Tariff Schedule covers files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof. It divides into 4 six-digit subheadings and 10 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
The spread of 12 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12%, applies to 8203.20.40 (other: slip joint pliers).
4 of its 9 lines with a percentage rate are duty-free at the general rate (44%) and 5 are dutiable, from duty-free up to 12%. The median line pays 3.3%.
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.
The largest subheadings are 8203.20 (pliers (including cutting pliers), pincers…, 4 lines), 8203.10 (files, rasps and similar tools, 3 lines), 8203.40 (pipe cutters, bolt cutters, perforating punches…, 2 lines) and 8203.30 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8203.10.30 | Not over 11 cm in length | Free |
| 8203.10.60 | Over 11 cm but not over 17 cm in length | Free |
| 8203.10.90 | Over 17 cm in length | Free |
| 8203.20.20 | Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers | 4% |
| 8203.20.40 | Other: slip joint pliers | 12% |
| 8203.20.60 | Other: other (except parts) | 12¢/doz. + 5.5% |
| 8203.20.80 | Other: parts | 4.5% |
| 8203.30.00 | Metal cutting shears and similar tools, and parts thereof | Free |
| 8203.40.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 6% |
| 8203.40.60 | Pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other (including parts) | 3.3% |