HTS subheading · chapter 82
8207.50
Tools for drilling, other than for rock drilling, and parts thereof
Analysis
Subheading 8207.50 covers tools for drilling, other than for rock drilling, 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 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 2.9% to 8.4% with a median of 5.1%, so the line you choose sets the duty.
The spread of 5.5 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).
The US splits it as follows: 8207.50.20 for with cutting part containing by weight over 0.2 percent of chromium… (5%), 8207.50.40 for suitable for cutting metal, and parts thereof (8.4%), 8207.50.60 for for handtools, and parts thereof (5.2%) and 8207.50.80 for not suitable for cutting metal, and parts thereof: other (2.9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |