Chapter 82 covers tools, implements, cutlery, spoons, forks and parts thereof, of base metal, including hand tools, interchangeable tools for machine tools, knives and cutting blades for mechanical appliances, razors, scissors, nail clippers, etc. Tools of this chapter are usually made of base metal (such as high-speed steel, cemented carbide) and are used for processing, cutting, drilling, reaming, etc. of materials such as metal, wood, and plastics. Note: This chapter does not include complete power-driven tools (such as electric drills), but includes their interchangeable tool heads. Heading 8207 covers interchangeable tools for hand tools, whether or not power-operated, or for machine tools, including: drill bits, reamers, milling cutters, thread-cutting tools, broaching tools, stamping tools, grinding tools, etc.; and knives and cutting blades for mechanical appliances. Key features: these tools need to be mounted on hand tools, machine tools, or power tools for use, and are interchangeable. However, interchangeable tools for metalworking need to be made of materials such as cemented carbide or high-speed steel. First 2 digits 82: belongs to Chapter 82, tools, implements, cutlery, spoons, forks and parts thereof, of base metal. Digits 3-4 07: heading 8207, specifically interchangeable tools for hand tools, whether or not power-operated, or for machine tools; and knives and cutting blades for mechanical appliances. Digits 5-6 60: subheading 820760, specifically referring to reaming tools, i.e., reamers, used for finishing existing holes to improve the dimensional accuracy and surface finish of the holes. Note: Subheading 820760 is further subdivided into 82076010 (of cemented carbide) and 82076090 (of other materials), but the first 6 digits of the HS code are internationally unified as 820760. Reaming tools (reamers) are interchangeable tools used for machine tools or hand tools, conforming to the description of heading 8207. They are different from hand tools of 8205 (such as drill bits and taps), because 8205 is the hand tool itself, while 8207 is an interchangeable tool head mounted on a tool. They are also different from knives and blades for machines of 8208, because reamers are used for hole processing, not cutting. Therefore, they are classified under 820760.

Product name: Fill in the accurate name of the commodity, such as "reamer" or "reaming tool"; avoid generally writing "tool". Material: Declare the main material of the tool, such as high-speed steel, cemented carbide, diamond, etc., which affects the subheading and tax rate. Use: Explain what kind of processing it is used for, such as "metal hole finishing" or "mechanical processing reaming". Brand: Fill in the brand name; if there is no brand, fill in "no brand". Model: Fill in the product model to facilitate identification of specific specifications. Processing method: Explain whether it is for hand use or machine use, such as "machine reamer" or "hand reamer". Whether interchangeable: Declare whether it is an interchangeable tool; usually reamers are all interchangeable. Product name: cemented carbide reamer; Material: cemented carbide; Use: used for finishing metal holes on CNC machine tools; Brand: Sandvik; Model: R840-10.0; Processing method: machine use; Whether interchangeable: yes. Misreporting a reamer as a drill bit, resulting in classification under 820750. False declaration of material, reporting high-speed steel as cemented carbide, affecting the subheading and tax rate. Vague description of use, without stating "reaming", may be questioned in classification.

Core basis for classification: reaming tools are interchangeable tools used for machine tools or hand tools, conforming to heading 8207. According to the Import and Export Tariff, 8207 includes interchangeable tools for hand tools or machine tools, and reamers are explicitly listed under 820760. Need to confirm: 1) whether the commodity is made of base metal; 2) whether it is an interchangeable tool; 3) whether it is used for reaming. If it is an integral tool (non-interchangeable), it may be classified under 8205 or 8203. 820750 Drill bits: Drill bits are used for drilling, while reamers are used for reaming (finishing existing holes). Different functions, different classification. 82076010 Cemented carbide reamers: This is a Chinese subheading under 820760, only for reamers made of cemented carbide; other materials are classified under 82076090. 820770 Milling cutters: Milling cutters are used for milling planes, grooves, etc., while reamers are used for finishing holes; the processing object and method are different. 820780 Turning tools: Turning tools are used for turning outer diameters, end faces, etc., while reamers are used for hole processing; different functions. 820790 Other interchangeable tools: This is a residual subheading; if reamers were not specifically named, they would be classified here, but reamers are already named under 820760, so they are not classified here. Is it made of base metal? Is it an interchangeable tool? Is it used for reaming? Is it for hand use or machine use? Is it already specifically named under 820760?

What is the difference in HS codes between reaming tools and drill bits? Reaming tools are classified under 820760, and drill bits under 820750. The main difference lies in function: drill bits are used for drilling (creating a hole from nothing), while reamers are used for reaming (finishing an existing hole). When declaring, the use must be accurately described to avoid confusion. How can I check the specific tax rate for reaming tools? Tax rates vary by country, trade agreement, country of origin, etc. It is recommended to check the latest tax rate through the official website of the customs administration, the International Trade Single Window, or a professional customs declaration system. Usually, information such as HS code 820760 and country of origin must be entered. When declaring reaming tools, how does the material affect classification? Material affects subheading division: reamers made of cemented carbide are classified under 82076010, and those made of other materials (such as high-speed steel) under 82076090. Accurate material must be provided when declaring; otherwise, it may lead to classification errors and tax rate differences. Is there a difference in classification between hand reamers and machine reamers? There is no difference; both are classified under 820760. 8207 includes interchangeable tools for hand tools or machine tools; hand use and machine use do not affect the heading, but the processing method must be indicated when declaring. If reaming tools are imported together with a machine tool, how are they classified? If the reamer is imported separately as an accessory of the machine tool, it should be classified under 820760. If it is imported together with the complete machine tool and not separately packaged, it may be classified with the main machine, but it is usually recommended to declare them separately. In the declaration elements for reaming tools, are brand and model mandatory? Brand and model are important declaration elements that help customs identify the commodity. If there is no brand, fill in "no brand"; the model must be filled in truthfully. Omission may lead to false declaration. Are reaming tools subject to export control? Generally, reaming tools are not subject to export control, but if used in specific fields (such as aerospace or military industry) or made of special materials (such as diamond), they may be controlled. It is recommended to check the Export Control Law and related lists. Are HS codes the same when importing reaming tools from different countries? The first 6 digits of the HS code are internationally unified, all being 820760. However, countries may subdivide the later digits differently; for example, China has 82076010 and 82076090. When importing, declare according to the destination country's code.