菲律宾 · 第 82· 73 条目
§82工具、餐具
第 XV 类贱金属及其制品 · 第 72–83 章（WCO HS）
本章品目（4 位 WCO 统一）
15 个品目
8201农业、园艺、林业用手工工具，包括锹、铲、斧、剪等→8202手锯；各种锯片（包括开缝、开槽或无齿锯片）→8203锉、刨刀、钳、镊子、金属剪、管子割刀、螺栓剪、冲孔器及类似手工工具→8204手动扳手（包括扭矩扳手，但不包括丝锥扳手）；可互换的扳手套筒，不论是否带手柄→8205手工具、喷灯、台钳、夹具、砧、便携式锻炉及磨轮→8206成套工具→8207手工具或机床用可互换工具；金属模具；凿岩或土方钻具→8208机器或机械器具用刀及刀片→8209未装配的金属陶瓷工具用板、杆、尖及类似品→8210未装配的金属陶瓷工具用板、杆、尖及类似品→8211带刃刀具(包括修枝刀)及刀片(8208品目除外)→8212剃刀及刀片(包括成条的剃刀片坯)→8213剃刀及刀片(包括成条的剃刀片坯)→8214其他刀具；修指甲或修脚用具及器具→8215勺、叉、长柄勺、漏勺、蛋糕铲、鱼刀、黄油刀、糖夹及类似餐厨具→
菲律宾 税号（前 73 条）
本章共 73 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 8201.10.00 | - Spades and shovels | 10% | → |
| 8201.30.10 | - - Hoes and rakes | 10% | → |
| 8201.30.90 | - - Other | 10% | → |
| 8201.40.00 | - Axes, bill hooks and similar hewing tools | 10% | → |
| 8201.50.00 | - Secateurs and similar one-handed pruners and shears (including poultry shears) | 3% | → |
| 8201.60.00 | - Hedge shears, two-handed pruning shears and similar two-handed shears | 10% | → |
| 8201.90.00 | - Other hand tools of a kind used in agriculture, horticulture or forestry | 10% | → |
| 8202.10.00 | - Hand saws | 10 /b | → |
| 8202.20.00 | - Band saw blades | 3 /b | → |
| 8202.31.00 | - - With working part of steel | 1% | → |
| 8202.39.00 | - - Other, including parts | 1% | → |
| 8202.40.00 | - Chain saw blades | 3% | → |
| 8202.91.00 | - - Straight saw blades, for working metal | 7 /b | → |
| 8202.99.10 | - - - Straight saw blades | 3% | → |
| 8202.99.90 | - - - Other | 3% | → |
| 8203.10.00 | - Files, rasps and similar tools | 1 /b | → |
| 8203.20.00 | - Pliers (including cutting pliers), pincers, tweezers and similar tools | 3 /b | → |
| 8203.30.00 | - Metal cutting shears and similar tools | 3 /b | → |
| 8203.40.00 | - Pipe-cutters, bolt croppers, perforating punches and similar tools | 1% | → |
| 8204.11.00 | - - Non-adjustable | 3% | → |
| 8204.12.00 | - - Adjustable | 1% | → |
| 8204.20.00 | - Interchangeable spanner sockets, with or without handles | 1% | → |
| 8205.10.00 | - Drilling, threading or tapping tools | 1% | → |
| 8205.20.00 | - Hammers and sledge hammers | 7 /b | → |
| 8205.30.00 | - Planes, chisels, gouges and similar cutting tools for working wood | 3% | → |
| 8205.40.00 | - Screwdrivers | 1% | → |
| 8205.51.00 | - - Household tools | 3% | → |
| 8205.59.00 | - - Other | 1% | → |
| 8205.60.00 | - Blow lamps | 3% | → |
| 8205.70.00 | - Vices, clamps and the like | 1 /b | → |
| 8205.90.00 | - Other, including sets of articles of two or more subheadings of this heading | 1 /b | → |
| 8206.00.00 | Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale. | 3% | → |
| 8207.13.00 | - - With working part of cermets | 3% | → |
| 8207.19.00 | - - Other, including parts | 3% | → |
| 8207.20.00 | - Dies for drawing or extruding metal | 1% | → |
| 8207.30.00 | - Tools for pressing, stamping or punching | 1 /b | → |
| 8207.40.00 | - Tools for tapping or threading | 0% | → |
| 8207.50.00 | - Tools for drilling, other than for rock drilling | 0% | → |
| 8207.60.00 | - Tools for boring or broaching | 3% | → |
| 8207.70.00 | - Tools for milling | 3% | → |
| 8207.80.00 | - Tools for turning | 1% | → |
| 8207.90.00 | - Other interchangeable tools | 0% | → |
| 8208.10.00 | - For metal working | 0% | → |
| 8208.20.00 | - For wood working | 3% | → |
| 8208.30.00 | - For kitchen appliances or for machines used by the food industry | 3% | → |
| 8208.40.00 | - For agricultural, horticultural or forestry machines | 0% | → |
| 8208.90.00 | - Other | 0% | → |
| 8209.00.00 | Plates, sticks, tips and the like for tools, unmounted, of cermets. | 3% | → |
| 8210.00.00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. | 10% | → |
| 8211.10.00 | - Sets of assorted articles | 3% | → |
| 8211.91.00 | - - Table knives having fixed blades | 15% | → |
| 8211.92.50 | - - - Of a kind used for agriculture, horticulture or forestry | 15% | → |
| 8211.92.92 | - - - - Hunting knives, diving knives and scouts' knives | 15% | → |
| 8211.92.99 | - - - - Other | 15% | → |
| 8211.93.21 | - - - - With handle of base metal | 15% | → |
| 8211.93.29 | - - - - Other | 15% | → |
| 8211.93.30 | - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length | 15% | → |
| 8211.93.90 | - - - Other | 15% | → |
| 8211.94.10 | - - - For knives of a kind used for agriculture, horticulture or forestry | 15% | → |
| 8211.94.90 | - - - Other | 15% | → |
| 8211.95.00 | - - Handles of base metal | 15% | → |
| 8212.10.00 | - Razors | 3% | → |
| 8212.20.10 | - - Double-edged razor blades | 15% | → |
| 8212.20.90 | - - Other | 3% | → |
| 8212.90.00 | - Other parts | 3% | → |
| 8213.00.00 | Scissors, tailors' shears and similar shears, and blades therefor. | 3% | → |
| 8214.10.00 | - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | 10% | → |
| 8214.20.00 | - Manicure or pedicure sets and instruments (including nail files) | 7% | → |
| 8214.90.00 | - Other | 10% | → |
| 8215.10.00 | - Sets of assorted articles containing at least one article plated with precious metal | 3% | → |
| 8215.20.00 | - Other sets of assorted articles | 10% | → |
| 8215.91.00 | - - Plated with precious metal | 15% | → |
| 8215.99.00 | - - Other | 15% | → |