HTS subheading · chapter 82
8205.90
Other, including sets of articles of two or more subheadings of this heading
Analysis
Subheading 8205.90 covers other, including sets of articles of two or more subheadings of this heading, 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8205.90.10 for anvils; portable forges; hand- or pedal-operated grinding wheels with… (duty-free) and 8205.90.60 for sets of articles of two or more of the foregoing subheadings (The rate of duty applicable to that article in the set subject to the highest rate of duty).
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 |
|---|---|---|
| 8205.90.10 | Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof | Free |
| 8205.90.60 | Sets of articles of two or more of the foregoing subheadings | The rate of duty applicable to that article in the set subject to the highest rate of duty |