Analysis
Subheading 8205.20 covers hammers and sledge hammers, and parts thereof, within heading 8205. 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 2 US tariff lines below it are national.
The spread of 6.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.2%, applies to 8205.20.30 (with heads not over 1.5 kg each).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.2%. The median line pays 3.1%.
The US splits it as follows: 8205.20.30 for with heads not over 1.5 kg each (6.2%) and 8205.20.60 for with heads over 1.5 kg each (duty-free).
By Census's concordance, most of its statistical lines are made by Saw Blade and Handtool Manufacturing (332216). Those are the NAICS industries a US producer of these goods would report under.
Tariff 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 |