Analysis
HTS 8205.51.60 covers household tools, and parts thereof: of aluminum under heading 8205 (handtools (including glass cutters) not elsewhere specified or included; blow torches and…).
The general rate is 2.2¢/kg + 5%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.2¢/kg + 5%. 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 other lines in the same group are 8205.51.15 (carving and butcher steels, with or without handles, duty-free), 8205.51.30 (of iron or steel: other (including parts), 3.7%), 8205.51.45 (household tools, and parts thereof: of copper, duty-free) and 8205.51.75 (household tools, and parts thereof: other, 3.7%).
Neighbouring 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 |
| 8205.51.75 | Household tools, and parts thereof: other | 3.7% |