HS 731824 Cotters and cotter pins

```html

What products does HS 731824 cover?

This subheading covers "Cotters and cotter pins," as defined by the World Customs Organization's Harmonized System Nomenclature. These are typically split pins or fasteners made of metal, designed to secure other components by passing through a hole and having their ends spread apart. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, confirm that this category includes items like split cotter pins, spring cotters, and similar fastening devices primarily used to prevent loosening or to hold parts in place, often in machinery or vehicles.

What falls outside HS 731824?

The following products are excluded from HS 731824: fasteners that are not specifically cotters or cotter pins, such as standard bolts, screws, nuts, washers, rivets, and pins that do not have the characteristic split or spring action for securing. For instance, solid pins used for alignment, clevis pins (which are often used with cotter pins but are distinct), and any fastening devices made from materials other than iron or steel fall under different HS codes. Items like spring clips or snap rings, while providing a fastening function, are generally classified elsewhere.

What are common classification mistakes for HS 731824?

A common error is misclassifying other types of pins or fasteners as cotters and cotter pins. For example, solid cylindrical pins, clevis pins, or even certain types of spring clips might be mistakenly entered under 731824. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the product precisely matches the description of a cotter or cotter pin, which inherently involves a split or spring-loaded mechanism for retention, rather than a simple insertion or interference fit.

How should importers classify products under HS 731824?

The correct procedure for classifying products under HS 731824 involves a thorough examination of the product's physical characteristics and intended function. Importers and customs brokers should consult the official HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. They must verify that the item is indeed a cotter or cotter pin, typically made of iron or steel, and designed with a split or spring action for securing. Comparing the product against official descriptions and illustrative examples is crucial for accurate classification.

How is the duty calculated for products under HS 731824?

A shipment of 10,000 stainless steel split cotter pins, weighing 5 kg and declared at a customs value of $150 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 0.3% ad valorem, applied to the declared value of $150. The calculation is: 0.3% × $150 = $0.45. However, if the pins were classified under a specific item number with a per-unit duty, the calculation would differ. For illustrative purposes, if a specific item had a duty of $0.15 per kg, the duty would be 0.15 × 5 kg = $0.75. This example uses the USITC Harmonized Tariff Schedule rates.

Which trade agreements reduce duties for HS 731824?

Several free trade agreements may reduce the applicable duty rate for HS 731824, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, cotters and cotter pins originating from Canada or Mexico may be eligible for a 0% duty rate. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for qualifying products from certain developing countries, often requiring a GSP Form A.

```