Chapter 82 covers tools, implements, cutlery, spoons, forks, etc., of base metal. This chapter includes hand tools, portable tools, interchangeable tools, knives and blades, and other articles of base metal. Note, however, that this chapter does not cover certain specific tools such as machine knives (classified in Chapter 84) or electrical tools (classified in Chapter 85). Heading 8207 specifically relates to interchangeable tools for hand tools or machine tools. Heading 8207 covers interchangeable tools for hand tools, whether or not power-operated, or for machine tools, such as tools for pressing, stamping, punching, threading, drilling, reaming, milling, turning, tapping, etc. It includes taps, dies, drill bits, milling cutters, reamers, etc. However, this heading does not cover machine knives for working metal (such as turning tools, planing tools, etc.), which are classified in 8208. First 2 digits 82: Chapter 82, Tools, implements, cutlery, spoons and forks, of base metal; parts thereof. Digits 3-4 07: Heading 8207, Interchangeable tools for hand tools or machine tools. Digits 5-6 20: Subheading 820720, specifically 'Taps', i.e., tools for cutting internal threads. This subheading may be further subdivided based on material or use, but HS code 820720 directly corresponds to taps. Taps are tools used for cutting internal threads in holes, belonging to interchangeable tools for machine tools or hand tools. They meet the description of heading 8207, and subheading 820720 explicitly lists 'Taps'. Therefore, they are classified under this code, rather than other subheadings of 8207 such as drill bits (820750) or milling cutters (820770).
Chapter
Chapter 82 covers tools, implements, cutlery, spoons, forks, etc., of base metal. This chapter includes hand tools, portable tools, interchangeable tools, knives and blades, and other articles of base metal. Note, however, that this chapter does not cover certain specific tools such as machine knives (classified in Chapter 84) or electrical tools (classified in Chapter 85). Heading 8207 specifically relates to interchangeable tools for hand tools or machine tools.
Heading
Heading 8207 covers interchangeable tools for hand tools, whether or not power-operated, or for machine tools, such as tools for pressing, stamping, punching, threading, drilling, reaming, milling, turning, tapping, etc. It includes taps, dies, drill bits, milling cutters, reamers, etc. However, this heading does not cover machine knives for working metal (such as turning tools, planing tools, etc.), which are classified in 8208.
Digit Breakdown
First 2 digits 82: Chapter 82, Tools, implements, cutlery, spoons and forks, of base metal; parts thereof. Digits 3-4 07: Heading 8207, Interchangeable tools for hand tools or machine tools. Digits 5-6 20: Subheading 820720, specifically 'Taps', i.e., tools for cutting internal threads. This subheading may be further subdivided based on material or use, but HS code 820720 directly corresponds to taps.
Classification Basis
Taps are tools used for cutting internal threads in holes, belonging to interchangeable tools for machine tools or hand tools. They meet the description of heading 8207, and subheading 820720 explicitly lists 'Taps'. Therefore, they are classified under this code, rather than other subheadings of 8207 such as drill bits (820750) or milling cutters (820770).
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'tap', 'machine tap', 'hand tap', etc. It should accurately reflect the product attributes. Brand: Fill in the manufacturer or brand name; if no brand, write 'No Brand'. Model: Fill in the specific model of the tap, such as M6×1, 1/4-20UNC, etc., reflecting size and thread type. Material: Fill in the main material of the tap, such as high-speed steel, carbide, carbon steel, etc. Use: Explain the use of the tap, such as 'for machining internal threads', 'for machine tool tapping', etc. Processing Method: Indicate whether it is for hand use or machine use, such as 'hand tap', 'machine tap'. Is It a Set: Indicate whether it is packaged as a set, such as 'tap set', 'single piece'. Product Name: Machine Tap; Brand: OSG; Model: M8×1.25; Material: High-speed steel; Use: For CNC machine tool machining internal threads; Processing Method: Machine use; Is It a Set: Single piece. Misreporting taps as 'drill bits', leading to classification errors. Material not specified, such as only writing 'steel', affecting subheading determination. Ignoring the difference between 'machine use' and 'hand use', which may affect regulatory conditions.
Product Name
The specific name of the declared commodity, such as 'tap', 'machine tap', 'hand tap', etc. It should accurately reflect the product attributes.
⚠️ Writing only 'tool' or 'threading tool', which is too general.
Brand
Fill in the manufacturer or brand name; if no brand, write 'No Brand'.
⚠️ Confusing brand with model, or incomplete filling.
Model
Fill in the specific model of the tap, such as M6×1, 1/4-20UNC, etc., reflecting size and thread type.
⚠️ Incomplete or incorrect model, leading to classification difficulties.
Material
Fill in the main material of the tap, such as high-speed steel, carbide, carbon steel, etc.
⚠️ Writing only 'metal' without specific details.
Use
Explain the use of the tap, such as 'for machining internal threads', 'for machine tool tapping', etc.
⚠️ Vague use description, such as 'for machinery'.
Processing Method
Indicate whether it is for hand use or machine use, such as 'hand tap', 'machine tap'.
⚠️ Not distinguishing between hand and machine use, affecting classification.
Is It a Set
Indicate whether it is packaged as a set, such as 'tap set', 'single piece'.
⚠️ Ignoring set information, which may affect tax rates.
Example： Product Name: Machine Tap; Brand: OSG; Model: M8×1.25; Material: High-speed steel; Use: For CNC machine tool machining internal threads; Processing Method: Machine use; Is It a Set: Single piece.
Common Mistakes：
Misreporting taps as 'drill bits', leading to classification errors.
Material not specified, such as only writing 'steel', affecting subheading determination.
Ignoring the difference between 'machine use' and 'hand use', which may affect regulatory conditions.
🎯 Classification Logic
The core basis for classification is the text of HS heading 8207 and its subheading structure. Taps are tools for cutting internal threads, belonging to interchangeable tools. According to the Import and Export Tariff, 820720 explicitly lists 'Taps', so they should be preferentially classified under this subheading. Factors such as material and use should also be considered, but since the subheading is specifically named, no further subdivision by material is needed. 820750 Drill Bits: Drill bits are used for drilling holes, while taps are used for tapping. They have different functions but may look similar. Drill bits are classified under 820750, taps under 820720. 820770 Milling Cutters: Milling cutters are used for milling surfaces or slots, while taps are used for machining internal threads. Milling cutters are classified under 820770, taps under 820720. 820740 Threading Tools: 820740 includes dies and other external thread machining tools, while taps are internal thread machining tools. Both belong to thread machining, but different subheadings. 820559 Other Hand Tools: If a tap is for hand use and not specifically listed, it might be mistakenly classified under 820559. However, 820720 explicitly lists taps, so they should be preferentially classified there. Is it clearly a tap and not another threading tool? Is the distinction between hand use and machine use made? Is the material specified? Is it packaged as a set? Is it confused with drill bits, milling cutters, etc.?
Basis
The core basis for classification is the text of HS heading 8207 and its subheading structure. Taps are tools for cutting internal threads, belonging to interchangeable tools. According to the Import and Export Tariff, 820720 explicitly lists 'Taps', so they should be preferentially classified under this subheading. Factors such as material and use should also be considered, but since the subheading is specifically named, no further subdivision by material is needed.
Confused Codes：
820750 - Drill Bits
Drill bits are used for drilling holes, while taps are used for tapping. They have different functions but may look similar. Drill bits are classified under 820750, taps under 820720.
820770 - Milling Cutters
Milling cutters are used for milling surfaces or slots, while taps are used for machining internal threads. Milling cutters are classified under 820770, taps under 820720.
820740 - Threading Tools
820740 includes dies and other external thread machining tools, while taps are internal thread machining tools. Both belong to thread machining, but different subheadings.
820559 - Other Hand Tools
If a tap is for hand use and not specifically listed, it might be mistakenly classified under 820559. However, 820720 explicitly lists taps, so they should be preferentially classified there.
Self-Check：
✓ Is it clearly a tap and not another threading tool?
✓ Is the distinction between hand use and machine use made?
✓ Is the material specified?
✓ Is it packaged as a set?
✓ Is it confused with drill bits, milling cutters, etc.?
❓ FAQ
For taps under HS code 820720, if the material is carbide, are they still classified under this code? Yes. Subheading 820720 is not subdivided by material; as long as the product is a tap, regardless of whether the material is high-speed steel, carbide, or carbon steel, it is classified under 820720. However, the material must be truthfully declared. Is there a difference in HS code between hand taps and machine taps? Both are classified under 820720, as the subheading does not distinguish between hand and machine use. However, the processing method must be indicated during declaration for customs statistics and regulation. How are tap sets (multiple pieces of different specifications) classified? They are still classified under 820720. For tap sets in packaging, if each piece is a tap, they are classified as a whole set. If the set contains other tools, classification should be based on the main function. What is the difference in HS code between taps and dies? Taps are classified under 820720, dies under 820740. Dies are used for machining external threads, taps for internal threads; they have different functions and subheadings. How to inquire about the import tax rate for 820720? You can refer to the Import and Export Tariff of the People's Republic of China or inquire through the General Administration of Customs website or single window. Tax rates may vary due to trade agreements, origin, etc.; it is recommended to use the latest tariff. Which declaration elements for taps are mandatory? Usually, product name, brand, model, material, use, and processing method are mandatory. Specific requirements are subject to customs; refer to the Standard Declaration Catalog. If a tap is used for handwork but has electric drive, which code should it be classified under? If the tap is an interchangeable accessory for a power tool, it is still classified under 820720. But if the whole is a power tool, it may be classified under 8508. Judgment should be based on actual function. Does HS code 820720 apply to all types of taps? Yes, as long as the product is a tap, whether for metal, plastic, or other materials, it is classified under 820720. Note that certain special taps such as forming taps still fall under the category of taps.
Q: For taps under HS code 820720, if the material is carbide, are they still classified under this code?
A: Yes. Subheading 820720 is not subdivided by material; as long as the product is a tap, regardless of whether the material is high-speed steel, carbide, or carbon steel, it is classified under 820720. However, the material must be truthfully declared.
Q: Is there a difference in HS code between hand taps and machine taps?
A: Both are classified under 820720, as the subheading does not distinguish between hand and machine use. However, the processing method must be indicated during declaration for customs statistics and regulation.
Q: How are tap sets (multiple pieces of different specifications) classified?
A: They are still classified under 820720. For tap sets in packaging, if each piece is a tap, they are classified as a whole set. If the set contains other tools, classification should be based on the main function.
Q: What is the difference in HS code between taps and dies?
A: Taps are classified under 820720, dies under 820740. Dies are used for machining external threads, taps for internal threads; they have different functions and subheadings.
Q: How to inquire about the import tax rate for 820720?
A: You can refer to the Import and Export Tariff of the People's Republic of China or inquire through the General Administration of Customs website or single window. Tax rates may vary due to trade agreements, origin, etc.; it is recommended to use the latest tariff.
Q: Which declaration elements for taps are mandatory?
A: Usually, product name, brand, model, material, use, and processing method are mandatory. Specific requirements are subject to customs; refer to the Standard Declaration Catalog.
Q: If a tap is used for handwork but has electric drive, which code should it be classified under?
A: If the tap is an interchangeable accessory for a power tool, it is still classified under 820720. But if the whole is a power tool, it may be classified under 8508. Judgment should be based on actual function.
Q: Does HS code 820720 apply to all types of taps?
A: Yes, as long as the product is a tap, whether for metal, plastic, or other materials, it is classified under 820720. Note that certain special taps such as forming taps still fall under the category of taps.
⚠️ 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.