HTS tariff line · chapter 82
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
Analysis
HTS 8203.40.30 covers with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium under heading 8203 (files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears…).
Within this group the rate runs from duty-free to 12%. Compared with 8203.30.00 (metal cutting shears and similar tools, and parts thereof), which pays duty-free, a misclassification either way moves the duty by 6 percentage points.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 82 (86th percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 60%, 10.0 times the general rate.
Neighbouring 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 |
| 8203.40.60 | Pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other (including parts) | 3.3% |