1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | XV | Base Metals and Articles of Base Metal |
| Chapter | 82 | Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts thereof of Base Metal |
| Heading | 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; parts thereof |
| Subheading | 8207.90 | Other interchangeable tools (drill bits, screwdriver bits, router bits, etc.) |
| Full Code | 8207.90.00 | Other interchangeable tools for hand tools or machine tools — including drill bits, screwdriver bits, hole saws, and similar accessories |
2. Overview
HS code 8207.90.00 classifies other interchangeable tools and accessories for hand tools and machine tools not covered by earlier subheadings of 8207. This includes drill bits, screwdriver bit sets, router bits, chisel attachments, and similar accessories — the interchangeable working elements used with hand drills and power tools. Note: The hand drill unit itself is classified under 8467.21.
3. Examples of Goods Classified Under 8207.90.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Twist Drill Bit Set (HSS) | High-speed steel drill bits for metal/wood |
| Masonry Drill Bit | Carbide-tipped bit for concrete, brick, stone |
| Wood Spade/Paddle Bit | Flat wide bit for drilling large holes in timber |
| Screwdriver Bit Set | Phillips, Torx, flathead interchangeable drive bits |
| Hole Saw Set | Circular cutting attachments for large diameter holes |
| Router Bit | Shaped cutting bit for wood routing/profiling |
| SDS Drill Bit (Hammer Bit) | Shank-specific bit for SDS rotary hammer drills |
| Brad Point Wood Bit | Sharp centre-point wood drilling bit |
4. Related HS Codes
The following HS codes are related and may be relevant depending on specific product characteristics:
| HS Code | Description |
| 8467.21.00 | Drills (the power tool unit itself, with electric motor) |
| 8207.13.00 | Rock drilling or earth boring tools with working part of cemented carbide |
| 8207.19.00 | Other rock drilling or earth boring tools |
| 8205.40.00 | Screwdrivers (manual, non-power) |
| 8466.10.00 | Tool holders for machine tools |
5. Key Classification Decision Table
Use this table to determine whether goods should be classified under 8207.90.00 or an alternative code:
| Feature | 8207.90.00 Applies | Other Codes Apply |
| Product type | Interchangeable bit/tip/attachment for a tool | Complete drill power tool → 8467.21 |
| Function | Working cutting/driving element (exchangeable) | Fixed-blade hand tool → 8205.xx |
| Material | HSS, carbide, diamond-tipped bits | Files and rasps → 8203.xx |
| Set or single | Both single bits and boxed bit sets | Complete toolbox set → 8206.00 |
6. Duty & Trade Considerations
General trade and tariff considerations for HS code 8207.90.00:
| Aspect | Detail |
| Chapter | Chapter 82 — Tools & Implements of Base Metal |
| WCO Section | Section XV |
| EAC/Uganda CET | 0–10% CET |
| VAT (Uganda) | 18% VAT on importation |
| Common Importers | Hardware stores, construction suppliers, industrial equipment dealers |
| Key Origins | Germany, China, USA, Japan |
Document prepared for customs and trade classification reference purposes only.