Analysis
HTS 8205.59.45 covers of iron or steel: caulking guns under heading 8205 (handtools (including glass cutters) not elsewhere specified or included; blow torches and…).
Rates on the nearby lines range from duty-free to 7.2%. The costliest confusion would be with 8205.59.60 (other: of copper) at duty-free, a difference of 5.3 points on the customs value.
The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 82 (81st percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 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 5.3%. 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 column 2 rate, for countries without normal trade relations, is 40%, 7.5 times the general rate.
Neighbouring 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 |
| 8205.59.55 | 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% |