HTS subheading · chapter 82
8203.20
Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof
Analysis
Subheading 8203.20 covers pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof, within heading 8203. 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 4 US tariff lines below it are national.
The spread of 8 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).
None of its 4 lines is duty-free at the general rate. Rates run from 4% to 12% with a median of 4.5%, so the line you choose sets the duty.
The US splits it as follows: 8203.20.20 for pliers (including cutting pliers), pincers, tweezers and similar… (4%), 8203.20.40 for other: slip joint pliers (12%), 8203.20.60 for other: other (except parts) (12¢/doz. + 5.5%) and 8203.20.80 for other: parts (4.5%).
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 |
|---|---|---|
| 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% |