TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL

Chapter 82 of the Combined Nomenclature covers hand tools, implements, cutlery, spoons and forks, and other cutting articles of base metal. Its scope includes: spades, shovels, picks, hoes and other garden tools (8201), hand saws and saw blades (8202), files, rasps, pliers, pincers, tweezers and similar tools (8203-8205), interchangeable tools for machine tools and hand tools, including drills, milling cutters, turning tools and dies (8207), knives and cutting blades for machines and appliances (8208), plates, sticks and tips of cermets (8209), hand-operated mechanical appliances for preparing food (8210), knives with cutting blades (8211), razors, safety razors and razor blades (8212), scissors and blades therefor (8213), other articles of cutlery such as secateurs and trimmers (8214), and spoons, forks, ladles and similar cutlery (8215). This chapter is of significant commercial importance, as it covers both professional tools used in industry and everyday household articles. The import of tools and cutlery into the EU is significant, with the main suppliers being China, Taiwan and Japan.

Customs duty rates on tools and cutlery of base metal range from 2% to 8.5%. Hand garden tools (8201) are subject to rates of 2-5%. Saws and saw blades have rates of 2.5-5%. Interchangeable tools for machine tools, such as drills and milling cutters (8207), are subject to duties of 2-5%. Knives (8211) are subject to rates of 5-8.5%. Razors and safety razors have rates of 3-5%. Cutlery (8215) is subject to duties of 6-8.5%. Higher rates apply to consumer articles, while industrial tools generally have lower duty rates.

When classifying tools in Chapter 82, the key distinction is between hand tools and interchangeable tools for machine tools. Electrically powered tools are classified in Chapter 84 or 85, not in Chapter 82. It is important to determine the material of the blade or working part, as tools with cermet tips have separate headings. Cutlery is classified according to the handle material - cutlery of precious metal falls under Chapter 71. Tool sets are classified according to the tool that gives the essential character to the set.