Analysis
Subheading 8207.90 covers other interchangeable tools, 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 5 US tariff lines below it are national.
None of its 5 lines is duty-free at the general rate. Rates run from 1.6% to 5% with a median of 4.3%, so the line you choose sets the duty.
The US splits it as follows: 8207.90.15 for files and rasps, including rotary files and rasps, and parts thereof (1.6%), 8207.90.30 for cutting tools with cutting part containing by weight over 0.2 percent… (5%), 8207.90.45 for suitable for cutting metal, and parts thereof (4.8%), 8207.90.60 for for handtools, and parts thereof (4.3%) and 8207.90.75 for not suitable for cutting metal, and parts thereof: other (3.7%).
By Census's concordance, most of its statistical lines are made by Saw Blade and Handtool Manufacturing (332216) and Cutting Tool and Machine Tool Accessory Manufacturing (333515). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |