HTS heading · chapter 82
8207
Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof
Analysis
Heading 8207 of the Harmonized Tariff Schedule covers interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or…. It divides into 10 six-digit subheadings and 22 eight-digit tariff lines, with 48 ten-digit statistical suffixes below them.
The spread of 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.4%, applies to 8207.50.40 (suitable for cutting metal, and parts thereof).
None of its 22 lines is duty-free at the general rate. Rates run from 1.6% to 8.4% with a median of 4.8%, so the line you choose sets the duty.
The largest subheadings are 8207.90 (other interchangeable tools, and parts thereof, 5 lines), 8207.50 (tools for drilling, other than for rock drilling…, 4 lines), 8207.19 (other, including parts, 2 lines) and 8207.30 (tools for pressing, stamping or punching, and…, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8207.13.00 | With working part of cermets | 3.6% |
| 8207.19.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5% |
| 8207.19.60 | Other, including parts: other | 2.9% |
| 8207.20.00 | Dies for drawing or extruding metal, and parts thereof | 3.9% |
| 8207.30.30 | Suitable for cutting metal, and parts thereof | 5.7% |
| 8207.30.60 | Not suitable for cutting metal, and parts thereof | 2.9% |
| 8207.40.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5.7% |
| 8207.40.60 | Tools for tapping or threading, and parts thereof: other | 4.8% |
| 8207.50.20 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5% |
| 8207.50.40 | Suitable for cutting metal, and parts thereof | 8.4% |
| 8207.50.60 | For handtools, and parts thereof | 5.2% |
| 8207.50.80 | Not suitable for cutting metal, and parts thereof: other | 2.9% |
| 8207.60.00 | Tools for boring or broaching, and parts thereof | 4.8% |
| 8207.70.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5% |
| 8207.70.60 | Tools for milling, and parts thereof: other | 2.9% |
| 8207.80.30 | With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 4.8% |
| 8207.80.60 | Tools for turning: other | 3.7% |
| 8207.90.15 | Files and rasps, including rotary files and rasps, and parts thereof | 1.6% |
| 8207.90.30 | Cutting tools with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium | 5% |
| 8207.90.45 | Suitable for cutting metal, and parts thereof | 4.8% |
| 8207.90.60 | For handtools, and parts thereof | 4.3% |
| 8207.90.75 | Not suitable for cutting metal, and parts thereof: other | 3.7% |