HTS heading · chapter 82
8205
Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof
Analysis
Heading 8205 of the Harmonized Tariff Schedule covers handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet…. It divides into 9 six-digit subheadings and 23 eight-digit tariff lines, with 29 ten-digit statistical suffixes below them.
The spread of 7.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.2%, applies to 8205.59.10 (pipe tools, and parts thereof).
7 of its 20 lines with a percentage rate are duty-free at the general rate (35%) and 13 are dutiable, from duty-free up to 7.2%. The median line pays 3.7%.
3 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 8205.59 (other, 8 lines), 8205.51 (household tools, and parts thereof, 5 lines), 8205.20 (hammers and sledge hammers, and parts thereof, 2 lines) and 8205.30 (planes, chisels, gouges and similar cutting tools…, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8205.10.00 | Drilling, threading or tapping tools, and parts thereof | 6.2% |
| 8205.20.30 | With heads not over 1.5 kg each | 6.2% |
| 8205.20.60 | With heads over 1.5 kg each | Free |
| 8205.30.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5.7% |
| 8205.30.60 | Planes, chisels, gouges and similar cutting tools for working wood, and parts thereof: other (including parts) | 5% |
| 8205.40.00 | Screwdrivers, and parts thereof | 6.2% |
| 8205.51.15 | Carving and butcher steels, with or without handles | Free |
| 8205.51.30 | Of iron or steel: other (including parts) | 3.7% |
| 8205.51.45 | Household tools, and parts thereof: of copper | Free |
| 8205.51.60 | Household tools, and parts thereof: of aluminum | 2.2¢/kg + 5% |
| 8205.51.75 | Household tools, and parts thereof: other | 3.7% |
| 8205.59.10 | Pipe tools, and parts thereof | 7.2% |
| 8205.59.20 | Powder-actuated handtools, and parts thereof | Free |
| 8205.59.30 | Crowbars, track tools and wedges, and parts thereof | Free |
| 8205.59.45 | Of iron or steel: caulking guns | 5.3% |
| 8205.59.55 | Of iron or steel: other | 5.3% |
| 8205.59.60 | Other: of copper | Free |
| 8205.59.70 | Other: of aluminum | 1.5¢/kg + 3.5% |
| 8205.59.80 | Other: other | 3.7% |
| 8205.60.00 | Blow torches and similar self-contained torches, and parts thereof | 2.9% |
| 8205.70.00 | Vises, clamps and the like, and parts thereof | 5% |
| 8205.90.10 | Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof | Free |
| 8205.90.60 | Sets of articles of two or more of the foregoing subheadings | The rate of duty applicable to that article in the set subject to the highest rate of duty |