HTS tariff line · chapter 82
8207.90.15
Files and rasps, including rotary files and rasps, and parts thereof
Analysis
HTS 8207.90.15 covers files and rasps, including rotary files and rasps, and parts thereof under heading 8207 (interchangeable tools for handtools, whether or not power operated, or for machine-tools…).
Neighbouring lines carry rates from 3.7% to 5%, so the exact line matters. The widest gap is with 8207.90.30 (cutting tools with cutting part containing by weight over 0.2 percent…), at 5%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.4 percentage points.
The general duty rate is 1.6% of the customs value, which is in the middle of the rates in chapter 82 (42nd percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $160 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |