Chapter 82 covers tools, implements, cutlery, spoons, forks, etc., of base metal, including hand tools, tools for machines, knives, razors, scissors, etc. This chapter does not include power tools or electric tools (classified in Chapter 84 or 85) or certain specialized tools (such as medical tools classified in Chapter 90). The core is tools and cutlery made of base metal, emphasizing their basic function as tools. Heading 8207 covers interchangeable tools for hand tools, whether or not power-operated, or for machine-tools, including tools for working metal, wood, plastic, etc., such as cutting tools, drill bits, milling cutters, boring tools, etc. It also includes dies for drawing or extruding metal, and punching dies. However, it does not include taps for drilling, tapping, etc. (classified in 8207.40) or milling cutters (8207.50), etc. Boring tools are classified in this heading as interchangeable tools. First 2 digits 82: Chapter 82, tools, implements, cutlery, etc. of base metal. Digits 3-4 07: Heading 8207, interchangeable tools for hand tools or machine-tools. Digits 5-6 14: Subheading 8207.14, other boring tools. Subheading 8207.14 is further subdivided into carbide and other. Code 820714 refers to other boring tools, i.e., boring tools not made of carbide. The hierarchical classification is based on tool type, material, and working principle. The product is a boring tool, used for boring holes, and is an interchangeable tool for machine-tools. Boring tools are similar to drill bits, milling cutters, etc., but have different functions; boring tools are used to enlarge holes and finish holes. According to HS classification, boring tools are classified in 8207.14, not 8207.50 (milling cutters) or 8207.60 (drilling tools). If made of carbide, they are classified in 8207.13; if made of other materials, they are classified in 8207.14.
Chapter
Chapter 82 covers tools, implements, cutlery, spoons, forks, etc., of base metal, including hand tools, tools for machines, knives, razors, scissors, etc. This chapter does not include power tools or electric tools (classified in Chapter 84 or 85) or certain specialized tools (such as medical tools classified in Chapter 90). The core is tools and cutlery made of base metal, emphasizing their basic function as tools.
Heading
Heading 8207 covers interchangeable tools for hand tools, whether or not power-operated, or for machine-tools, including tools for working metal, wood, plastic, etc., such as cutting tools, drill bits, milling cutters, boring tools, etc. It also includes dies for drawing or extruding metal, and punching dies. However, it does not include taps for drilling, tapping, etc. (classified in 8207.40) or milling cutters (8207.50), etc. Boring tools are classified in this heading as interchangeable tools.
Digit Breakdown
First 2 digits 82: Chapter 82, tools, implements, cutlery, etc. of base metal. Digits 3-4 07: Heading 8207, interchangeable tools for hand tools or machine-tools. Digits 5-6 14: Subheading 8207.14, other boring tools. Subheading 8207.14 is further subdivided into carbide and other. Code 820714 refers to other boring tools, i.e., boring tools not made of carbide. The hierarchical classification is based on tool type, material, and working principle.
Classification Basis
The product is a boring tool, used for boring holes, and is an interchangeable tool for machine-tools. Boring tools are similar to drill bits, milling cutters, etc., but have different functions; boring tools are used to enlarge holes and finish holes. According to HS classification, boring tools are classified in 8207.14, not 8207.50 (milling cutters) or 8207.60 (drilling tools). If made of carbide, they are classified in 8207.13; if made of other materials, they are classified in 8207.14.
📝 Declaration Elements
Product Name: The specific name of the declared product, such as "boring tool", "indexable boring tool", etc., must be consistent with the actual product. Brand: Fill in the manufacturer or brand name; if no brand, fill in "no brand". Model: Fill in the product model, such as "BOR-1234", for easy identification. Material: Declare the material of the tool body and inserts, such as high-speed steel, carbide, ceramic, etc. Use: Explain for which machine tool and processing object it is used, such as "used for CNC boring machine to process cast iron". Working Principle: Briefly explain the boring principle, such as "rotary cutting, used for hole enlargement". Interchangeable: Declare whether it is an interchangeable tool; boring tools are usually interchangeable. Product Name: Indexable boring tool; Brand: Sandvik; Model: CoroBore 825; Material: Tool body steel, insert carbide; Use: Used for CNC boring machine to process engine cylinder block; Working Principle: Rotary cutting, boring; Interchangeable: Yes. Mistakenly classifying boring tools under 8207.50 (milling cutters), ignoring their boring function. Material declaration is unclear, leading to confusion between subheadings 8207.13 and 8207.14. Use description is unclear, unable to prove that it belongs to interchangeable tools for machine-tools.
Product Name
The specific name of the declared product, such as "boring tool", "indexable boring tool", etc., must be consistent with the actual product.
⚠️ Incorrectly declared as "milling cutter" or "drill bit", leading to classification errors.
Brand
Fill in the manufacturer or brand name; if no brand, fill in "no brand".
⚠️ Mistakenly filling in the trader's brand as the manufacturer's brand.
Model
Fill in the product model, such as "BOR-1234", for easy identification.
⚠️ Incomplete model or inconsistent with the actual product.
Material
Declare the material of the tool body and inserts, such as high-speed steel, carbide, ceramic, etc.
⚠️ Only declaring "metal" without specifying the specific material, affecting classification.
Use
Explain for which machine tool and processing object it is used, such as "used for CNC boring machine to process cast iron".
⚠️ Use description is too general, such as "used for machining".
Working Principle
Briefly explain the boring principle, such as "rotary cutting, used for hole enlargement".
⚠️ Incorrectly filling in as "drilling" or "milling".
Interchangeable
Declare whether it is an interchangeable tool; boring tools are usually interchangeable.
⚠️ Mistakenly declaring an integral boring tool as interchangeable.
Example： Product Name: Indexable boring tool; Brand: Sandvik; Model: CoroBore 825; Material: Tool body steel, insert carbide; Use: Used for CNC boring machine to process engine cylinder block; Working Principle: Rotary cutting, boring; Interchangeable: Yes.
Common Mistakes：
Mistakenly classifying boring tools under 8207.50 (milling cutters), ignoring their boring function.
Material declaration is unclear, leading to confusion between subheadings 8207.13 and 8207.14.
Use description is unclear, unable to prove that it belongs to interchangeable tools for machine-tools.
🎯 Classification Logic
Core basis for classification: Boring tools are interchangeable tools for machine-tools used for boring holes, meeting the description of heading 8207. According to material, carbide is classified in 8207.13, other materials in 8207.14. It is necessary to refer to the Explanatory Notes and classification decisions to confirm that its function is boring rather than drilling or milling. 820750 Milling cutters: Milling cutters are used for milling planes, grooves, etc.; boring tools are specifically for boring holes, with different processing methods. 820760 Drilling tools: Drilling tools are used for drilling holes; boring tools are used to enlarge or finish existing holes, with different functions. 820713 Carbide boring tools: Subheading 8207.13 is for carbide boring tools, 8207.14 is for boring tools of other materials. 820719 Other boring tools: 8207.19 is for other boring tools, but in practice 8207.14 already covers other boring tools; attention should be paid to version differences. Is it clearly a boring tool rather than a milling cutter or drill bit? Is the material carbide? Is it used for machine-tools? Is it interchangeable? Is it classified in 8207.14?
Basis
Core basis for classification: Boring tools are interchangeable tools for machine-tools used for boring holes, meeting the description of heading 8207. According to material, carbide is classified in 8207.13, other materials in 8207.14. It is necessary to refer to the Explanatory Notes and classification decisions to confirm that its function is boring rather than drilling or milling.
Confused Codes：
820750 - Milling cutters
Milling cutters are used for milling planes, grooves, etc.; boring tools are specifically for boring holes, with different processing methods.
820760 - Drilling tools
Drilling tools are used for drilling holes; boring tools are used to enlarge or finish existing holes, with different functions.
820713 - Carbide boring tools
Subheading 8207.13 is for carbide boring tools, 8207.14 is for boring tools of other materials.
820719 - Other boring tools
8207.19 is for other boring tools, but in practice 8207.14 already covers other boring tools; attention should be paid to version differences.
Self-Check：
✓ Is it clearly a boring tool rather than a milling cutter or drill bit?
✓ Is the material carbide?
✓ Is it used for machine-tools?
✓ Is it interchangeable?
✓ Is it classified in 8207.14?
❓ FAQ
How to query the HS code for boring tools? First determine that the boring tool is an interchangeable tool for machine-tools, classified in 8207. Then according to material: carbide is classified in 8207.13, others in 8207.14. You can refer to the Import and Export Tariff or the customs classification query system. What is the difference in HS codes between boring tools and milling cutters? Boring tools are classified in 8207.14, milling cutters in 8207.50. The difference lies in function: boring tools are used for boring holes, milling cutters for milling planes or grooves. When declaring, the working principle must be accurately described. Are the codes different for carbide boring tools and boring tools of other materials? Yes. Carbide boring tools are classified in 8207.13, boring tools of other materials (such as high-speed steel) are classified in 8207.14. Material is an important basis for classification. What are the common errors when declaring boring tools? Common errors include: product name mistakenly declared as milling cutter or drill bit, material declaration unclear, use description too general. These may lead to classification errors and affect customs clearance. What are the customs regulatory conditions for boring tools? Boring tools generally have no special regulatory conditions, but attention should be paid to export controls. For details, consult the Customs Import and Export Tariff or local customs. What documents are required for importing boring tools? Usually basic documents such as contract, invoice, packing list, bill of lading are required. If a brand is involved, an authorization letter is required. Specific requirements are subject to customs. How to query the tariff rate for boring tools? You can consult the Import and Export Tariff of the People's Republic of China or the website of the General Administration of Customs. Rates may change; it is recommended to use the latest version. How to distinguish interchangeable and integral boring tools during classification? Interchangeable boring tools usually refer to those with replaceable inserts or detachable heads, classified in 8207. Integral boring tools, if they are machine tool accessories, may be classified in 8466. Judgment should be based on the specific structure.
Q: How to query the HS code for boring tools?
A: First determine that the boring tool is an interchangeable tool for machine-tools, classified in 8207. Then according to material: carbide is classified in 8207.13, others in 8207.14. You can refer to the Import and Export Tariff or the customs classification query system.
Q: What is the difference in HS codes between boring tools and milling cutters?
A: Boring tools are classified in 8207.14, milling cutters in 8207.50. The difference lies in function: boring tools are used for boring holes, milling cutters for milling planes or grooves. When declaring, the working principle must be accurately described.
Q: Are the codes different for carbide boring tools and boring tools of other materials?
A: Yes. Carbide boring tools are classified in 8207.13, boring tools of other materials (such as high-speed steel) are classified in 8207.14. Material is an important basis for classification.
Q: What are the common errors when declaring boring tools?
A: Common errors include: product name mistakenly declared as milling cutter or drill bit, material declaration unclear, use description too general. These may lead to classification errors and affect customs clearance.
Q: What are the customs regulatory conditions for boring tools?
A: Boring tools generally have no special regulatory conditions, but attention should be paid to export controls. For details, consult the Customs Import and Export Tariff or local customs.
Q: What documents are required for importing boring tools?
A: Usually basic documents such as contract, invoice, packing list, bill of lading are required. If a brand is involved, an authorization letter is required. Specific requirements are subject to customs.
Q: How to query the tariff rate for boring tools?
A: You can consult the Import and Export Tariff of the People's Republic of China or the website of the General Administration of Customs. Rates may change; it is recommended to use the latest version.
Q: How to distinguish interchangeable and integral boring tools during classification?
A: Interchangeable boring tools usually refer to those with replaceable inserts or detachable heads, classified in 8207. Integral boring tools, if they are machine tool accessories, may be classified in 8466. Judgment should be based on the specific structure.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.