HS 820760 Tools for boring or broaching
Quick Answer: Tools for boring or broaching imported under HS 820760 enter the UK duty-free, the EU at 2.70% ad valorem, and the US with rates varying from Free to 60% depending on origin. This HS code specifically covers interchangeable tools designed for creating or enlarging holes in materials through boring (removing material to enlarge a hole) or broaching (using a toothed tool to cut a precise shape). Importers should verify specific origin-based duty rates in the US and consult the UK Trade Tariff and EU TARIC for precise classifications and any applicable duties or restrictions. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8207603000 | 0.00 % | — | — |
| 8207600000 | — | — | — |
| 8207601000 | 0.00 % | — | — |
| 8207607000 | 0.00 % | — | — |
| 8207609000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8207600000 | 2.70 % | — | — |
| 8207603000 | 2.70 % | — | — |
| 8207607000 | 2.70 % | — | — |
| 8207601000 | 2.70 % | — | — |
| 8207605000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8207600035 | — | — | ["No."] |
| 82076000 | 4.8% | Free (18 programs) | — |
| 8207600030 | — | — | ["No."] |
| 8207600061 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8207.60?
Imports of Tools for boring or broaching may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 820760 cover?
This subheading covers tools specifically designed for boring or broaching operations, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes specialized cutting tools, such as boring bars, reamers, and broaches, which are used to enlarge existing holes or create precise internal shapes in various materials like metal, wood, or plastic. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are distinct tools intended for material removal to achieve specific internal dimensions and surface finishes.
What falls outside HS 820760?
The following products are excluded from HS 820760: general-purpose drills (HS 8207.10), milling cutters (HS 8207.70), and tools for grinding or polishing (Chapter 68). Tools that are not specifically designed for boring or broaching, even if they can perform similar functions, will be classified elsewhere. For instance, a simple twist drill bit, unless it is part of a specialized boring head, would not fall under this category. Similarly, tools for tapping or threading are classified under different subheadings.
What are common classification mistakes for HS 820760?
A common error is misclassifying general-purpose cutting tools as boring or broaching tools. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify a tool that can be adapted for boring but is primarily designed for another function, such as a multi-purpose milling cutter. It is crucial to identify the primary intended use and specific design features of the tool to ensure accurate classification under HS 820760.
How should importers classify products under HS 820760?
The correct procedure for classifying tools under HS 820760 involves a detailed examination of the product's design, intended use, and technical specifications. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. If the tool is specifically engineered for creating or enlarging internal diameters through cutting or shaving actions, and fits the description of boring or broaching tools, it should be classified here. Always verify the specific national subdivisions for the most precise classification.
How is the duty calculated for products under HS 820760?
A set of five carbide-tipped boring bars weighing 2.5 kg and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem ($500 USD × 0.07 = $35.00), as published in the USITC Harmonized Tariff Schedule. For specific quantities, the duty might be calculated per unit or per weight, but for this example, the ad valorem rate is applied to the declared value.
Which trade agreements reduce duties for HS 820760?
Several free trade agreements may reduce the applicable duty rate for HS 820760, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 820760 (Tools for boring or broaching)?
The Most Favored Nation (MFN) duty rate for HS code 820760 is generally 2.70% ad valorem. However, preferential duty rates are available for goods imported from countries with trade agreements with the importing nation. For example, under certain trade agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free (0.00%). Always verify the specific rate applicable to your country of origin and the relevant trade agreement.
How is the duty for HS code 820760 calculated, and can you provide an example?
The duty for HS code 820760 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.70% and you import tools for boring or broaching with a declared customs value of $10,000, the duty would be calculated as: $10,000 (Value) × 0.0270 (Duty Rate) = $270.00. If the duty were based on a specific rate (e.g., per unit), the calculation would be Rate per Unit × Number of Units.
What are the key classification criteria for tools under HS code 820760?
HS code 820760 specifically covers 'Tools for boring or broaching'. This includes tools designed for removing material from a hole to enlarge it or to cut a precise shape within a hole (boring), and tools used to cut a precise internal shape or surface in a workpiece (broaching). Examples include boring bars, reamers, and broaches. The key is the tool's primary function and design for these specific machining operations. Tools for general drilling or milling would fall under different HS codes.
What documentation is typically required when importing tools classified under HS code 820760?
Standard import documentation for HS code 820760 generally includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or product literature if customs authorities request further clarification on the tool's specific function to confirm classification.
Which major trade agreements commonly offer preferential duty rates for HS code 820760?
Several trade agreements can provide preferential (often Free) duty rates for goods classified under HS code 820760. Examples include agreements between the United States and countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG). The European Union's TARIC system and the UK's Trade Tariff also list numerous preferential rates based on agreements with various countries. Importers should consult the specific trade agreement schedules for the importing country and their country of origin to identify applicable preferential rates and any associated conditions, such as rules of origin.