Analysis
Subheading 8207.40 covers tools for tapping or threading, and parts thereof, within heading 8207. 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.
None of its 2 lines is duty-free at the general rate. Rates run from 4.8% to 5.7% with a median of 5.25%, so the line you choose sets the duty.
The US splits it as follows: 8207.40.30 for with cutting part containing by weight over 0.2 percent of chromium… (5.7%) and 8207.40.60 for tools for tapping or threading, and parts thereof: other (4.8%).
By Census's concordance, most of its statistical lines are made by Cutting Tool and Machine Tool Accessory Manufacturing (333515). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8207.40 once they fall within heading 8207 (interchangeable tools for handtools, whether or not power operated, or for machine-tools…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |