Analysis
HTS 8205.10.00 covers drilling, threading or tapping tools, and parts thereof under heading 8205 (handtools (including glass cutters) not elsewhere specified or included; blow torches and…).
Within this group the rate runs from duty-free to 7.2%. Compared with 8205.90.10 (anvils; portable forges; hand- or pedal-operated grinding wheels with…), which pays duty-free, a misclassification either way moves the duty by 6.2 percentage points.
The general duty rate is 6.2% of the customs value, which is above most the rates in chapter 82 (88th percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $620 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 6.2%. 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 45%, 7.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |