HTS tariff line · chapter 82
8203.40.60
Pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other (including parts)
Analysis
HTS 8203.40.60 covers pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other (including parts) 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 8203.20.40 (other: slip joint pliers), which pays 12%, a misclassification either way moves the duty by 8.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 50%, 15.2 times the general rate.
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 3.3%. 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 general duty rate is 3.3% of the customs value, which is in the middle of the rates in chapter 82 (49th percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.
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 |
| 8203.40.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 6% |