Analysis
Subheading 8205.51 covers household tools, 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 5 US tariff lines below it are national.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 3.7%. The median line pays 1.85%.
The US splits it as follows: 8205.51.15 for carving and butcher steels, with or without handles (duty-free), 8205.51.30 for of iron or steel: other (including parts) (3.7%), 8205.51.45 for household tools, and parts thereof: of copper (duty-free), 8205.51.60 for household tools, and parts thereof: of aluminum (2.2¢/kg + 5%) and 8205.51.75 for household tools, and parts thereof: other (3.7%).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |