Analysis
Subheading 8205.59 covers other, 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 8 US tariff lines below it are national.
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).
3 of its 7 lines with a percentage rate are duty-free at the general rate (43%) and 4 are dutiable, from duty-free up to 7.2%. The median line pays 3.7%.
The US splits it as follows: 8205.59.10 for pipe tools, and parts thereof (7.2%), 8205.59.20 for powder-actuated handtools, and parts thereof (duty-free), 8205.59.30 for crowbars, track tools and wedges, and parts thereof (duty-free), 8205.59.45 for of iron or steel: caulking guns (5.3%), 8205.59.55 for of iron or steel: other (5.3%), 8205.59.60 for other: of copper (duty-free), 8205.59.70 for other: of aluminum (1.5¢/kg + 3.5%) and 8205.59.80 for other: 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 |
|---|---|---|
| 8205.59.10 | 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% |