Analysis
HTS 8205.59.10 covers pipe 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 5.3%. Compared with 8205.59.60 (other: of copper), which pays duty-free, a misclassification either way moves the duty by 7.2 percentage points.
The general duty rate is 7.2% of the customs value, which is among the highest the rates in chapter 82 (93rd percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $720 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 7.2%. 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. Reduced but not zero rates apply under some agreements: 3.6% for JP.
The column 2 rate, for countries without normal trade relations, is 45%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |