Irwin 14 cm Taper File from Canada
A 14 cm triangular taper file used for sharpening saw teeth and woodworking tools. It qualifies for HTS 8203.10.60.00 as a rasp-like handtool with length in the specified range.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare file shape (taper, round, square) accurately as it affects valuation but not primary classification
• Avoid bulk packaging that resembles parts shipments to prevent scrutiny as unfinished goods
• Retain manufacturer specs showing handtool design, not machine-specific